{ "article": { "LEGIARTI000006316189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*63-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006316189", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR063AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 168", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L63", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705383", "#text": "Décret 87-552 1987-07-17 art. 1 JORF 19 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180144", "@fin": "2999-01-01", "#text": "III : Procédure spéciale de l'article 168 du code général des impôts", "@debut": "1987-07-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316189", "@fin": "1996-05-12", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316190", "@fin": "2004-06-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316191", "@fin": "2006-01-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316192", "@fin": "2012-04-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622453", "@fin": "2999-01-01", "@num": "R*63-1", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision de mettre en oeuvre les dispositions prévues à l'article L. 63 est prise par un agent ayant au moins le grade d'inspecteur principal qui vise à cet effet la notification de la proposition de redressement.
\n
" } }, "LEGIARTI000006316193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*64-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006316193", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR064AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L64", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705383", "#text": "Décret 87-552 1987-07-17 art. 2 JORF 19 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180145", "@fin": "2999-01-01", "#text": "IV : Procédure de l'abus de droit fiscal", "@debut": "1987-07-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316193", "@fin": "1996-05-12", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316194", "@fin": "2004-06-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316195", "@fin": "2006-01-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316196", "@fin": "2012-04-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622449", "@fin": "2999-01-01", "@num": "R*64-1", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision de mettre en oeuvre les dispositions prévues à l'article L. 64 est prise par un agent ayant au moins le grade d'inspecteur principal qui vise à cet effet la notification de la proposition de redressement.
\n
" } }, "LEGIARTI000006316594": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*59 B-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006316594", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316594.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR059ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705383", "#text": "Décret 87-552 1987-07-17 art. 3 JORF 19 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316593", "@fin": "1987-07-19", "@num": "R*59 B-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316594", "@fin": "2999-01-01", "@num": "R*59 B-1", "@etat": "VIGUEUR", "@debut": "1987-07-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le litige est soumis à la commission départementale de conciliation, en application de l'article L. 59 B, les contribuables intéressés sont convoqués trente jours au moins avant la date de la réunion. Ils sont invités à se faire entendre ou à faire parvenir leurs observations écrites. Ils peuvent se faire assister par une personne de leur choix ou désigner un mandataire dûment habilité.
\n
" } }, "LEGIARTI000006316625": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*190-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1987-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006316625", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316625.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR190AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1931", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000705383", "#text": "Décret 87-552 1987-07-17 art. 5 JORF 19 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000025622405", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039345311", "@num": "R*202-1", "#text": "Livre des procédures fiscales - art. R*202-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316624", "@fin": "1987-07-19", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316625", "@fin": "1993-03-11", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316626", "@fin": "2002-03-31", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316627", "@fin": "2004-03-24", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316628", "@fin": "2006-08-22", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "2004-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316629", "@fin": "2012-01-01", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "2006-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025101136", "@fin": "2012-04-01", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025622397", "@fin": "2024-06-02", "@num": "R*190-1", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635659", "@fin": "2999-01-01", "@num": "R*190-1", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le contribuable qui désire contester tout ou partie d'un impôt qui le concerne doit d'abord adresser une réclamation au service territorial de l'administration des impôts dont dépend le lieu de l'imposition. Toutefois, en matière de droits d'enregistrement ou de taxe de publicité foncière, les réclamations relatives à la valeur vénale réelle d'immeubles, de fonds de commerce et des marchandises neuves qui en dépendent, de clientèles, de droits à un bail ou au bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, de navires et de bateaux, sont adressées au service du lieu de situation des biens ou d'immatriculation des navires et bateaux. Lorsque des biens ne formant qu'une seule exploitation sont situés sur plusieurs circonscriptions, le service compétent est celui de la circonscription sur le territoire de laquelle se trouve le siège de l'exploitation ou, à défaut de siège, la partie des biens présentant le plus grand revenu d'après la matrice cadastrale. \" Lorsque l'imposition contestée a été établie à l'initiative d'un agent dépendant d'une direction régionale ou d'une direction spécialisée, la réclamation peut être adressée au directeur chargé de cette direction. \"
\n Les réclamations font l'objet d'un récépissé adressé au contribuable.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316625", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316193", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006316189", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006316594", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000705383": { "SM": { "CONTENU": "CREATION DES ART. *R63 ET *R64 ET MODIFICATION DES ART. *R59-B-1,*R60-1 ET *R190-1 DU LIVRE SUSVISE:
ART. *R63 ET *R64: DECISION,PAR UN SUPERIEUR HIERARCHIQUE DE L'AGENT VERIFICATEUR DE METTRE EN OEUVRE LES DEUX PROCEDURES SPECIALES QUE CONSTITUENT LA TAXATION FORFAITAIRE A L'IMPOT SUR LE REVENU D'APRES CERTAINS ELEMENTS DU TRAIN DE VIE ET DE LA REPRESSION DES ABUS DE DROIT;
ART. *R59-B-1: DELAI PORTE DE 20 A 30 JOURS DANS LEQUEL LES CONTRIBUABLES INTERESSES DOIVENT ETRE CONVOQUES DEVANT LA COMMISSION DEPARTEMENTALE DE CONCILIATION EN CAS DE LITIGE PORTANT SUR UNE INSUFFISANCE DE PRIX OU D'EVALUATION AYANT SERVI DE BASE AUX DROITS D'ENREGISTREMENT;
ART. *R60-1: CONVOCATION DU CONTRIBUABLE,30 JOURS AU MOINS AVANT LA REUNION DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES;
ART. *R190-1: INTRODUCTION,PAR LES CONTRIBUABLES DES RECLAMATIONS AUPRES DU SERVICE DES IMPOTS DONT DEPEND LEUR LIEU D'IMPOSITION." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000250009", "#text": "Décret2004-282", "@sens": "cible", "@cidtexte": "JORFTEXT000000250009", "@nortexte": "BUDF0400007D", "@numtexte": "2004-282", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006316625", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316594", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316189", "@num": "R*63-1", "#text": "Livre des procédures fiscales - art. R*63-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316193", "@num": "R*64-1", "#text": "Livre des procédures fiscales - art. R*64-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°87-552 du 17 juillet 1987", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "PROCEDURE FISCALE", "MODIFICATION", "INCORPORATION", "GARANTIE DU CONTRIBUABLE", "TAXATION FORFAITAIRE", "IR", "RECLAMATION", "DELAI", "ABUS DE DROIT", "REPRESSION", "SIMPLIFICATION ADMINISTRATIVE" ] }, "TITREFULL": "Décret n°87-552 du 17 juillet 1987 PORTANT MODIFICATION DU LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705383", "NOR": "BUDL8700092D", "NUM": "87-552", "DATE_PUBLI": "1987-07-19", "DATE_TEXTE": "1987-07-17", "ORIGINE_PUBLI": "JORF du 19 juillet 1987", "PAGE_DEB_PUBLI": 8078 } }, "META_COMMUN": { "ID": "JORFTEXT000000705383", "URL": "texte/version/JORF/TEXT/00/00/00/70/53/JORFTEXT000000705383.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987552" } } }, "JORFTEXT000000250009": { "SM": { "CONTENU": "Application de l'art. 7 de la loi 2003-591. Modification des art. R. *57-1, R. *61 A11, R. *63-1 et R. *63-4 (art. 2 du décret 87-552), R. *196-3 (décret 81-860), R. *194-1 et R. *256 du livre des procédures fiscales ; des art. 47 et 409 (décret 81-860) du CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880684", "#text": "Décret n° 81-860 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000705383", "#text": "Décret n°87-552 du 17 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000422094", "#text": "Loi n°2003-591 du 2 juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000422094", "@nortexte": "FPPX0300014L", "@numtexte": "2003-591", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-07-02" } ] }, "TITRE": "Décret n°2004-282 du 25 mars 2004", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOT", "CODE GELERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "REGIME FISCAL", "DEMARCHE", "USAGER", "RELATION ENTRE L'ADMINISTRATION ET LES USAGERS", "FORMALITE", "SIMPLIFICATION ADMINISTRATIVE", "DECLARATION", "PAIEMENT", "RECOUVREMENT", "ASSIETTE", "DEPENSE", "CONTROLE FISCAL", "PROCEDURE", "RECTIFICATION", "PROCEDURE DE RECTIFICATION", "PROPOSITION DE RECTIFICATION", "NOTIFICATION", "JUSTIFICATIF", "PIECE JUSTIFICATIVE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2004-282 du 25 mars 2004 relatif au changement de dénomination de la notification de redressements et modifiant l'annexe II au code général des impôts et la deuxième partie du livre des procédures fiscales" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000250009", "NOR": "BUDF0400007D", "NUM": "2004-282", "DATE_PUBLI": "2004-03-27", "DATE_TEXTE": "2004-03-25", "NUM_SEQUENCE": 33, "ORIGINE_PUBLI": "JORF n°74 du 27 mars 2004", "PAGE_DEB_PUBLI": 5900, "PAGE_FIN_PUBLI": 5900 } }, "META_COMMUN": { "ID": "JORFTEXT000000250009", "URL": "texte/version/JORF/TEXT/00/00/00/25/00/JORFTEXT000000250009.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2004/3/25/BUDF0400007D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE004282", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2004/3/25/2004-282/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et l'annexe II à ce code, notamment ses articles 47 et 409 ;
Vu le livre des procédures fiscales, notamment ses articles R.* 57-1, R.* 61 A-1, R.* 63-1, R.* 64-1, R.* 196-3, R.* 194-1 et R.* 256-1 ;
Vu la loi n° 2003-591 du 2 juillet 2003 habilitant le Gouvernement à simplifier le droit, notamment son article 7 ;
Vu l'ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 25 mars 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

" } }, "JORFTEXT000000696712": { "SM": { "CONTENU": "A COMPTER DU 10-08-1987." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878231", "#text": "Loi n°85-1407 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878231", "@numtexte": "85-1407", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000510059", "#text": "Décret n°86-1097 du 24 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000510059", "@numtexte": "86-1097", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-24" }, { "@id": "JORFTEXT000000693913", "#text": "Loi n°86-1210 du 27 novembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693913", "@numtexte": "86-1210", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-11-27" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000693694", "#text": "Loi n°86-1305 du 23 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693694", "@numtexte": "86-1305", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000705383", "#text": "Décret n°87-552 du 17 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705383", "@nortexte": "BUDL8700092D", "@numtexte": "87-552", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315837", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315849", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315899", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316011", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316030", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967324", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315680", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315685", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315708", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315712", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315726", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316643", "@num": "R*200-2", "#text": "Livre des procédures fiscales - art. R*200-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316740", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316189", "@num": "R*63-1", "#text": "Livre des procédures fiscales - art. R*63-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316193", "@num": "R*64-1", "#text": "Livre des procédures fiscales - art. R*64-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316713", "@num": "R247-5 A", "#text": "Livre des procédures fiscales - art. R247-5 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°87-941 du 23 novembre 1987", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CGI", "CODE GENERAL DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "MODIFICATION" ] }, "TITREFULL": "Décret n°87-941 du 23 novembre 1987 PORTANT INCORPORATION AU LIVRE DES PROCEDURES FISCALES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE LIVRE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000696712", "NOR": "BUDF8700006D", "NUM": "87-941", "DATE_PUBLI": "1987-11-26", "DATE_TEXTE": "1987-11-23", "ORIGINE_PUBLI": "JORF du 26 novembre 1987", "PAGE_DEB_PUBLI": 13790 } }, "META_COMMUN": { "ID": "JORFTEXT000000696712", "URL": "texte/version/JORF/TEXT/00/00/00/69/67/JORFTEXT000000696712.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987941" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000250009", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000696712", "cible": false, "cidtexte": "JORFTEXT000000705383", "id": "JORFTEXT000000705383", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000250009": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000250009", "NOR": "BUDF0400007D", "NUM": "2004-282", "DATE_PUBLI": "2004-03-27", "DATE_TEXTE": "2004-03-25", "NUM_SEQUENCE": 33, "ORIGINE_PUBLI": "JORF n°74 du 27 mars 2004", "PAGE_DEB_PUBLI": 5900, "PAGE_FIN_PUBLI": 5900 } }, "META_COMMUN": { "ID": "JORFTEXT000000250009", "URL": "texte/struct/JORF/TEXT/00/00/00/25/00/JORFTEXT000000250009.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/decret/2004/3/25/BUDF0400007D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE004282", "ELI_ALIAS": { "ID_ELI_ALIAS": "http://www.legifrance.gouv.fr/eli/decret/2004/3/25/2004-282/jo/texte" } } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000001865777", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001474766", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001719276", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000002452745", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000250009", "@fin": "2999-01-01", "@num": "2004-282", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000005765582", "@fin": "2999-01-01", "@num": "2004-282", "@debut": "2004-06-01" } } ] } }, "JORFTEXT000000696712": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000696712", "NOR": "BUDF8700006D", "NUM": "87-941", "DATE_PUBLI": "1987-11-26", "DATE_TEXTE": "1987-11-23", "ORIGINE_PUBLI": "JORF du 26 novembre 1987", "PAGE_DEB_PUBLI": 13790 } }, "META_COMMUN": { "ID": "JORFTEXT000000696712", "URL": "texte/struct/JORF/TEXT/00/00/00/69/67/JORFTEXT000000696712.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987941" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000696712", "@fin": "2999-01-01", "@num": "87-941", "@debut": "2999-01-01" } } ] } }, "JORFTEXT000000705383": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000705383", "NOR": "BUDL8700092D", "NUM": "87-552", "DATE_PUBLI": "1987-07-19", "DATE_TEXTE": "1987-07-17", "ORIGINE_PUBLI": "JORF du 19 juillet 1987", "PAGE_DEB_PUBLI": 8078 } }, "META_COMMUN": { "ID": "JORFTEXT000000705383", "URL": "texte/struct/JORF/TEXT/00/00/00/70/53/JORFTEXT000000705383.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987552" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000705383", "@fin": "2999-01-01", "@num": "87-552", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000705383", "liens_entrants": true }