{ "article": { "LEGIARTI000006293339": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "177", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1979-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006293339", "URL": "article/LEGI/ARTI/00/00/06/29/33/LEGIARTI000006293339.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0177AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI R26-1", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000337222", "#text": "Décret 79-200 1979-03-05 ART. 3 JORF 11 MARS 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161958", "@fin": "2001-03-31", "#text": "REGIMES PARTICULIERS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146640", "@fin": "2001-03-31", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133655", "@fin": "2001-03-31", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114383", "@fin": "2001-03-31", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084144", "@fin": "2001-03-31", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1974-01-03" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006293338", "@fin": "1979-03-11", "@num": "177", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006293339", "@fin": "1984-07-24", "@num": "177", "@etat": "TRANSFERE", "@debut": "1979-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dénaturateurs d'alcool par le procédé général sont soumis dans leurs ateliers, magasins et autres locaux professionnels, aux visites et vérifications des agents des impôts. Ils doivent, dès qu'il en sont requis, assister aux vérifications ou s'y faire représenter par délégués, donner toutes facilités aux agents de l'administration pour accomplir leur tâche et fournir à cet effet la main-d'oeuvre et les ustensiles nécessaires.
\n
Ils doivent, en outre, lors des inventaires, déclarer la quantité et le titre alcoométrique volumique des alcools restant en magasin.
\n
Ils sont aussi tenus de mettre gratuitement à la disposition du service, dans leurs ateliers, deux chaises et une table avec tiroir fermant à clé.
" } }, "LEGIARTI000006293340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "183", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293340", "URL": "article/LEGI/ARTI/00/00/06/29/33/LEGIARTI000006293340.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0183AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI R26-2", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161958", "@fin": "2001-03-31", "#text": "REGIMES PARTICULIERS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146640", "@fin": "2001-03-31", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133655", "@fin": "2001-03-31", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114383", "@fin": "2001-03-31", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084144", "@fin": "2001-03-31", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1974-01-03" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006293340", "@fin": "1984-07-24", "@num": "183", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des impôts sont autorisés, aux fins d'analyse, à prélever des échantillons chez les marchands en gros et les détaillants d'alcool dénaturé par le procédé général.
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Si les produits sont reconnus réunir les éléments prescrits, la valeur des échantillons prélevés est remboursée aux intéressés par le service des impôts.
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Des prélèvements peuvent être effectués, dans les mêmes conditions, sur les liquides mis en vente chez les débitants de boissons.
" } }, "LEGIARTI000006296367": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396 terdecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296367", "URL": "article/LEGI/ARTI/00/00/06/29/63/LEGIARTI000006296367.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0396APXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI R247-15", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133725", "@fin": "1984-07-24", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114413", "@fin": "1984-07-24", "#text": "DEGREVEMENTS ET RESTITUTIONS D'IMPOTS", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084164", "@fin": "1987-07-09", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1979-07-01" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296367", "@fin": "1984-07-24", "@num": "396 terdecies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les séances du comité et des sections ne sont pas publiques. Le comité et ses sections délibèrent en dehors de la présence de l'autorité qui l'a saisi et du contribuable.
\n
" } }, "LEGIARTI000006297404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "344 J", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297404", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297404.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0344ATXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L62", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Livre des procédures fiscales R62-1 (1° du CGIAN3 344 J)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R62-2 (2° du CGIAN3 344 J)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R62-3 (3° du CGIAN3 344 J)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146897", "@fin": "1984-07-24", "#text": "PROCEDURE DE REGLEMENT PARTICULIERE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133748", "@fin": "1984-07-24", "#text": "ASSIETTE ET CONTROLE DE L'IMPOT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114426", "@fin": "1984-07-24", "#text": "DISPOSITIONS COMMUNES AUX PREMIERE ET DEUXIEME PARTIES *IMPOTS D'ETAT, IMPOTS DIRECTS, TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES, CONTRIBUTIONS INDIRECTES ET MONOPOLES FISCAUX, IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES ET DE DIVERS ORGANISMES*", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297403", "@fin": "1982-01-01", "@num": "344 J", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006297404", "@fin": "1984-07-24", "@num": "344 J", "@etat": "TRANSFERE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1° Pour l'application des dispositions de l'article L. 62 du livre des procédures fiscales relatif aux conditions d'application de la procédure de règlement particulière, le versement des rappels de droits simples et des intérêts de retard visés au premier alinéa dudit article s'effectue sur présentation d'une fiche de paiement préalablement annotée par l'agent chargé de la vérification des mentions relatives au comptable compétent à l'identité du débiteur des impôts taxes et intérêts de retard et au montant de la dette fiscale;
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2° Le versement des droits simples et intérêts de retard est constaté par la délivrance d'un certificat de paiement qui mentionne obligatoirement :
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La date et le montant du versement;
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La répartition du versement effectué pour chacun des impôts ou taxes et pour chacun des exercices vérifiés en faisant apparaître distinctement le montant des droits simples d'une part celui des intérêts de retard d'autre part;
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L'adresse du service vérificateur auquel le certificat de paiement doit être présenté;
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Le cachet et la signature du ou des comptables compétents;
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3° (Abrogé);
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4° Les droits simples et intérêts de retard afférents aux impôts directs perçus par voie de règlement simplifié font l'objet d'une ordonnance de régularisation délivrée par le directeur des services fiscaux. Le comptable du Trésor chargé du recouvrement en opère l'exécution par l'imputation des versements anticipés objet des certificats de paiement visés au 2°.
" } }, "LEGIARTI000006306999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1652", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-02", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006306999", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306999.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1652AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 1, art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Edition du 15 juillet 1985", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179861", "@fin": "2999-01-01", "#text": "a :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162764", "@fin": "2999-01-01", "#text": "III : Commissions centrales des impôts directs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223847", "@fin": "1955-05-08", "@num": "1652", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049692983", "@fin": "1956-08-07", "@num": "1652", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049794146", "@fin": "1979-07-01", "@num": "1652", "@etat": "MODIFIE", "@debut": "1956-08-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306998", "@fin": "1984-07-24", "@num": "1652", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306999", "@fin": "2004-07-02", "@num": "1652", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307000", "@fin": "2010-05-01", "@num": "1652", "@etat": "MODIFIE", "@debut": "2004-07-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022178416", "@fin": "2016-01-01", "@num": "1652", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il est institué au ministère de l'économie et des finances une commission centrale permanente compétente pour fixer les éléments à retenir pour le calcul du bénéfice agricole forfaitaire lorsque ces éléments n'ont pas été fixés par la commission prévue à l'article 1651 ou lorsque les présidents des fédérations départementales des syndicats d'exploitants agricoles ou le directeur des services fiscaux ont fait appel de la décision de cette commission.
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2. Cette commission est composée de trois magistrats en activité ou honoraires :
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Un conseiller d'Etat, président ;
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Un conseiller à la cour de Cassation ;
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Un conseiller-maître à la cour des Comptes.
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En cas d'absence ou d'empêchement, ces magistrats sont remplacés par des suppléants nommés dans les mêmes conditions.
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Assistent également aux séances de la commission avec voix consultative :
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Deux hauts fonctionnaires de la direction générale des impôts désignés par le ministre de l'économie et des finances ;
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Un haut fonctionnaire de l'administration de l'agriculture, désigné par le ministre de l'agriculture ;
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Deux représentants désignés par la fédération nationale des syndicats d'exploitants agricoles parmi les exploitants passibles de l'impôt sur le revenu des personnes physiques au titre des bénéfices agricoles.
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3. (Transféré sous l'article L. 2 du livre des procédures fiscales).
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4. Les décisions de la commission ne peuvent être attaquées que devant le conseil d'Etat par la voie de recours pour excès de pouvoir.
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" } }, "LEGIARTI000006309270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "241 bis", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309270", "URL": "article/LEGI/ARTI/00/00/06/30/92/LEGIARTI000006309270.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0241ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 241", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L82", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L82 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI L82 A", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 1, art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162817", "@fin": "1987-08-10", "#text": "IMPOT SUR LE REVENU *IR* ET IMPOT SUR LES SOCIETES *IS*.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147123", "@fin": "1987-08-10", "#text": "DISPOSITIONS COMMUNES AUX IMPOTS ET TAXES, REVENUS ET BENEFICES VISES AUX CHAPITRES I A III *ART. 1 A ART. 235 ter S*", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309270", "@fin": "1984-07-24", "@num": "241 bis", "@etat": "TRANSFERE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes tenues de souscrire les déclarations prévues aux articles 240 et 241 doivent conserver à la disposition des agents de l'administration des impôts pendant le délai prévu à l'article L 82 du livre des procédures fiscales les documents comptables permettant de connaître les honoraires et revenus assimilés qu'elles versent annuellement.
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" } }, "LEGIARTI000006310441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "804", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310441", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0804AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L102 A", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 1, art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048500801", "@fin": "1979-07-01", "@num": "804", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006310441", "@fin": "1984-07-24", "@num": "804", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les maires fournissent, chaque trimestre, au service des impôts, les relevés, par eux certifiés, des actes de décès. Ces relevés sont délivrés sur papier non timbré et remis dans les mois de janvier, avril, juillet et octobre. Il en est retiré récépissé, aussi sur papier non timbré.

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" } }, "LEGIARTI000006315015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315015", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 271", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000033809204", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006315015", "@fin": "2010-05-01", "@num": "L45 C", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175236", "@fin": "2020-01-01", "@num": "L45 C", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993439", "@fin": "2999-01-01", "@num": "L45 C", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes assujetties à la taxe sur la valeur ajoutée applicable aux produits repris aux tableaux B et C annexés à l'article 265 du code des douanes ne peuvent, pour l'ensemble de leurs opérations, opposer l'exception d'incompétence à l'encontre des agents de la direction générale des douanes et droits indirects ou de la direction générale des impôts qui contrôlent la régularité des déductions prévues par l'article 271 du code général des impôts et qui poursuivent la régularisation des déductions opérées indûment sur les taxes payées à l'une ou l'autre de ces administrations.
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" } }, "LEGIARTI000006315033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L54 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315033", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315033.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL054ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L58", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@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": "LEGIARTI000006315033", "@fin": "2004-06-01", "@num": "L54 B", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315034", "@fin": "2999-01-01", "@num": "L54 B", "@etat": "VIGUEUR", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La notification d'une proposition de redressement doit mentionner , sous peine de nullité, que le contribuable a la faculté de se faire assister d'un conseil de son choix pour discuter la proposition de redressement ou pour y répondre.
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" } }, "LEGIARTI000006315039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315039", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 111 d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 257 6°, 7° 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 39 1 1°, 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L59 al. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000023585996", "@num": "1651 C", "#text": "Code général des impôts, CGI. - art. 1651 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030610618", "@num": "1651 K", "#text": "Code général des impôts, CGI. - art. 1651 K (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": "LEGIARTI000033817246", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014180", "@num": "L59 C", "#text": "Livre des procédures fiscales - art. L59 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051888", "@num": "R*60-1", "#text": "Livre des procédures fiscales - art. R*60-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@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": "LEGIARTI000006315039", "@fin": "2004-12-31", "@num": "L59 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315040", "@fin": "2005-01-01", "@num": "L59 A", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315041", "@fin": "2017-09-01", "@num": "L59 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817265", "@fin": "2018-08-12", "@num": "L59 A", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037313072", "@fin": "2022-01-01", "@num": "L59 A", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992281", "@fin": "2999-01-01", "@num": "L59 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale des impôts directs et des taxes sur le chiffre d'affaires intervient :
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1° Lorsque le désaccord porte soit sur le montant du bénéfice industriel et commercial, du bénéfice non commercial, du bénéfice agricole ou du chiffre d'affaires, déterminé selon un mode réel d'imposition, soit sur la valeur vénale des immeubles, des fonds de commerce, des parts d'intérêts, des actions ou des parts de sociétés immobilières servant de base à la taxe sur la valeur ajoutée, en application de l'article 257 (6° et 7°-1) du code général des impôts ;
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2° Lorsqu'il s'agit de différends portant sur l'application des articles 39 1 (1°) et 111 (d) du code général des impôts relatifs aux rémunérations non déductibles pour la détermination du bénéfice des entreprises industrielles ou commerciales, ou du 5 de l'article 39 du même code relatif aux dépenses que ces mêmes entreprises doivent mentionner sur le relevé prévu à l'article 54 quater du code précité.
" } }, "LEGIARTI000006315044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315044", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315044.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 667 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L59 al. 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006316594", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@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": "LEGIARTI000006315044", "@fin": "1992-07-04", "@num": "L59 B", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315045", "@fin": "2018-01-01", "@num": "L59 B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428550", "@fin": "2999-01-01", "@num": "L59 B", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale de conciliation intervient en cas d'insuffisance des prix ou évaluations ayant servi de base aux droits d'enregistrement ou à la taxe de publicité foncière dans les cas mentionnés au 2 de l'article 667 du code général des impôts ainsi qu'à l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006315115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L82 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315115", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL082ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 240", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 241", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 241 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180041", "@fin": "1990-06-15", "#text": "Personnes versant des honoraires ou des droits d'auteur.", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315115", "@fin": "1990-06-15", "@num": "L82 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315116", "@fin": "2999-01-01", "@num": "L82 A", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes qui doivent souscrire la déclaration prévue à l'article 240 du code général des impôts doivent tenir à la disposition des agents de l'administration les documents comptables permettant de connaître le montant annuel des honoraires et revenus assimilés qu'elles versent à des tiers.
\n La même obligation s'impose aux personnes qui procèdent à l'encaissement et au versement de droits d'auteur ou d'inventeur qu'elles sont tenues de déclarer en application de l'article 241 du même code.
" } }, "LEGIARTI000006315117": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L82 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315117", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315117.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL082ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180042", "@fin": "1990-06-15", "#text": "Employeurs et débirentiers.", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315117", "@fin": "1990-06-15", "@num": "L82 B", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315118", "@fin": "2999-01-01", "@num": "L82 B", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale qui verse des salaires, pensions ou rentes viagères doit communiquer à l'administration, sur sa demande, les documents sur lesquels sont enregistrés les paiements.
\n
" } }, "LEGIARTI000006315173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315173", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 804", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163097", "@fin": "1993-08-18", "#text": "Section II : Renseignements communiqués à l'administration des impôts sans demande préalable de sa part.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315173", "@fin": "1993-08-18", "@num": "L102 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315174", "@fin": "2016-01-01", "@num": "L102 A", "@etat": "ABROGE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le maire doit adresser dans les mois de janvier, avril, juillet et octobre au service des impôts les relevés des actes de décès établis au cours du trimestre. Ces relevés sont certifiés par le maire. Il en est accusé réception.
\n
" } }, "LEGIARTI000006315496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315496", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315496.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL225ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006313232", "@num": "1840 N sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029008089", "@num": "A225 A-1", "#text": "Livre des procédures fiscales - art. A225 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1940-10-22 art. 1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315496", "@fin": "2001-03-31", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315497", "@fin": "2006-01-01", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315498", "@fin": "2013-06-07", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027508905", "@fin": "2017-05-05", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034598201", "@fin": "2999-01-01", "@num": "L225 A", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents qualifiés pour constater les infractions aux dispositions de l'article 1er de la loi du 22 octobre 1940 relatives aux règlements par chèques et virements modifiée sont désignés par arrêté du ministre chargé du budget.
\n
" } }, "LEGIARTI000006315614": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315614", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315614.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL002AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 66 1 (AL. 6 2ème ET 4ème PHRASE SAUF DELAIS, AL. 7 SAUF LES 2 DERNIERES LIGNES, AL. 8)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 14 1 (LOI 48-1268 1948-08-17 ART. 5, ART. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 25 2, 25 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000031757493", "@num": "33", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006306998", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307059", "@num": "64", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032749493", "@num": "R*2-1", "#text": "Livre des procédures fiscales - art. R*2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163086", "@fin": "2016-01-01", "#text": "Section I :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147325", "@fin": "2016-01-01", "#text": "Chapitre premier :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133961", "@fin": "2999-01-01", "#text": "Titre premier :", "@debut": "2016-01-01" } ] }, "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": "LEGIARTI000006315613", "@fin": "1984-07-24", "@num": "L2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315614", "@fin": "2016-01-01", "@num": "L2", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision de la commission départementale est notifiée par le président de la commission aux présidents des fédérations départementales de syndicats d'exploitants agricoles et à l'administration des impôts, lesquels peuvent faire appel de cette décision devant la commission centrale des impôts directs compétente pour les bénéfices agricoles prévue à l'article 1652 du code général des impôts.
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Si la commission départementale n'a pas pris de décision dans les délais qui lui sont impartis, le président de cette commission en informe les présidents des fédérations départementales de syndicats d'exploitants agricoles et l'administration des impôts.
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Dans le cas prévu à l'alinéa précédent, comme en cas d'appel, les bénéfices forfaitaires et les fermages sont fixés par la commission centrale.
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Les représentants des fédérations départementales de syndicats agricoles intéressés et les représentants des syndicats des cultures spéciales sont convoqués et, s'ils en expriment le désir, entendus par la commission centrale des impôts directs.
" } }, "LEGIARTI000006315650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315650", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315650.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL020AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1840 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 771 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 772", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001521774", "@num": "58", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328750", "@num": "774", "#text": "Code général des impôts, CGI. - art. 774", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1901-02-25 ART. 5, ART. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197474", "@fin": "2011-06-07", "#text": "3° : Contrôle des déclarations de succession", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000024533910", "@fin": "2999-01-01", "#text": "3° : Contrôle des actes de succession", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315649", "@fin": "1984-07-24", "@num": "L20", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315650", "@fin": "2006-01-01", "@num": "L20", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315651", "@fin": "2999-01-01", "@num": "L20", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut exiger des justifications au sujet de toutes les dettes déduites de l'actif d'une succession.
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Elle peut, dans tous les cas, exiger des héritiers et autres ayants droit la production d'une attestation certifiant l'existence d'une dette à l'époque de l'ouverture de la succession. Cette attestation, établie par le créancier sur papier non timbré et qui doit mentionner la dette de façon précise, ne peut être refusée par ce dernier, sous peine de dommages-intérêts, toutes les fois qu'elle est légitimement réclamée.
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Le créancier qui certifie l'existence d'une dette doit déclarer expressément connaître les peines prévues par l'article 1840 F du code général des impôts en cas de fausse attestation.
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Toute dette constatée par acte authentique et non échue au jour de l'ouverture de la succession ne peut être écartée par l'administration tant que celle-ci n'a pas fait juger qu'elle n'avait pas d'existence réelle.
" } }, "LEGIARTI000006315663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L36", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315663", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315663.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL036AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006329636", "@num": "2", "#text": "Décret n°95-212 du 21 février 1995 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735503", "@nortexte": "BUDD9450008D", "@numtexte": "95-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-02-21" }, { "@id": "LEGIARTI000027978371", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881461", "@num": "275 bis C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 bis C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316147", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197477", "@fin": "2007-09-01", "#text": "Contributions indirectes.", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315662", "@fin": "1984-07-24", "@num": "L36", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315663", "@fin": "1992-12-31", "@num": "L36", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315664", "@fin": "1993-12-13", "@num": "L36", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315665", "@fin": "2004-12-31", "@num": "L36", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315666", "@fin": "2999-01-01", "@num": "L36", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts ont seuls qualité pour procéder aux visites et vérifications chez les contribuables soumis à la législation sur les ouvrages d'or, d'argent et de platine, ainsi que chez les fondeurs et apprêteurs de ces métaux.
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Ces visites et vérifications ont lieu comme en matière de contributions indirectes et les agents peuvent se faire accompagner de l'essayeur.
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Les contribuables sont tenus de fournir, le cas échéant, les balances et les poids nécessaires pour effectuer les vérifications.
" } }, "LEGIARTI000006315690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L58", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315690", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL058AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies d", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L54 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Loi 54-817 1954-08-14 art. 38", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006315690", "@fin": "1984-07-24", "@num": "L58", "@etat": "TRANSFERE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La notification d'une proposition de redressement doit mentionner, sous peine de nullité, que le contribuable a la faculté de se faire assister d'un conseil de son choix pour discuter la proposition de redressement ou pour y répondre.
\n
" } }, "LEGIARTI000006315692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315692", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315692.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 667 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-08-09 13M-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@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": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le désaccord persiste sur les redressements notifiés, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la commission départementale de conciliation prévue à l'article 667 du même code.
\n
Les commissions peuvent également être saisies à l'initiative de l'administration.
" } }, "LEGIARTI000006315762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315762", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000870114", "#text": "Décret 86-1087 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "#text": "CGI L82 A, L82 B, L 83, L84, L85, L85 A, L86 A, L86, L87, L88, L89, L90, L91, L92, L93, L94, L95", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 5 Finances pour 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@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": "LEGIARTI000022177925", "@num": "R*135 S-2", "#text": "Livre des procédures fiscales - art. R*135 S-2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593629", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316602", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication permet aux agents de l'administration des impôts, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents mentionnés aux articles L. 82 A à L. 96 dans les conditions qui y sont précisées.
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L'obligation prevue a l'alinea precedent est applicable quel que soit le support utilise pour la conservation des documents, y compris lorsqu'il est magnétique (1).
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Ce droit est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
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(1) Disposition de caractére interprétatif (loi n° 82-1126 du 29 décembre 1982, art. 75).
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" } }, "LEGIARTI000006315782": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L86", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315782", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315782.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL086AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI L47 et s.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180045", "@fin": "1990-06-15", "#text": "Membres de certaines professions non commerciales.", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315780", "@fin": "1982-01-01", "@num": "L86", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315781", "@fin": "1984-07-24", "@num": "L86", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315782", "@fin": "1990-06-15", "@num": "L86", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315783", "@fin": "2999-01-01", "@num": "L86", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration ont un droit de communication à l'égard des membres des professions non commerciales définies ci-après :
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a. Les professions dont l'exercice autorise l'intervention dans des transactions, la prestation de services à caractère juridique, financier ou comptable ou la détention de biens ou de fonds pour le compte de tiers ;
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b. Les professions consistant à titre principal en la prestation de services à caractère décoratif ou architectural ou en la création et la vente de biens ayant le même caractère.
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Le droit prévu au premier alinéa ne porte que sur l'identité du client, le montant, la date et la forme du versement ainsi que les pièces annexes de ce versement. Il ne peut entraîner pour les personnes auprès desquelles il est exercé l'établissement d'impositions supplémentaires si ce n'est après la mise en oeuvre d'une procédure de vérification prévue aux articles L. 47 et suivants.
" } }, "LEGIARTI000006315909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L179", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315909", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315909.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL179AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163103", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315908", "@fin": "1984-07-24", "@num": "L179", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315909", "@fin": "2999-01-01", "@num": "L179", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des marchandises ont été saisies à la suite d'un procès-verbal, aucune demande en restitution de ces marchandises ne peut être présentée à l'administration après expiration d'un délai de deux ans à compter de la saisie.
\n
" } }, "LEGIARTI000006315911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L180", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315911", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL180AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L168 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026889661", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097061", "@num": "L181-0 B", "#text": "Livre des procédures fiscales - art. L181-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147361", "@fin": "1988-01-01", "#text": "DROITS D'ENREGISTREMENT, TAXE DE PUBLICITE FONCIERE, DROITS DE TIMBRE, DROITS ET TAXES ASSIMILEES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133974", "@fin": "1989-07-14", "#text": "LES DELAIS DE PRESCRIPTION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315910", "@fin": "1984-07-24", "@num": "L180", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315911", "@fin": "1986-07-12", "@num": "L180", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315912", "@fin": "1997-04-11", "@num": "L180", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315913", "@fin": "2011-07-31", "@num": "L180", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429986", "@fin": "2013-01-01", "@num": "L180", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949012", "@fin": "2018-01-01", "@num": "L180", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428464", "@fin": "2999-01-01", "@num": "L180", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les droits d'enregistrement, la taxe de publicité foncière, les droits de timbre, ainsi que les taxes, redevances et autres impositions assimilées, le droit de reprise de l'administration s'exerce, sauf application de l'article L 168 A, jusqu'à l'expiration de la quatrième année suivant celle de l'enregistrement d'un acte ou d'une déclaration ou de l'accomplissement de la formalité fusionnée définie à l'article 647 du code général des impôts.
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Toutefois, ce délai [*de reprise*] n'est opposable à l'administration que si l'exigibilité des droits et taxes a été suffisamment révélée par le document enregistré ou présenté à la formalité, sans qu'il soit nécessaire de procéder à des recherches ultérieures.
" } }, "LEGIARTI000006315919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L184", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315919", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315919.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL184AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1973 ter (1re PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L274 A", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "JORFTEXT000000699207", "#text": "LOI 75-1328 1975-12-31 ART. 24 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000699207", "@numtexte": "75-1328", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-31" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147363", "@fin": "1984-07-24", "#text": "TAXE LOCALE D'EQUIPEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133974", "@fin": "1989-07-14", "#text": "LES DELAIS DE PRESCRIPTION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006315919", "@fin": "1984-07-24", "@num": "L184", "@etat": "TRANSFERE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En ce qui concerne la taxe d'équipement, l'action en recouvrement de l'administration s'exerce jusqu'à l'expiration de la quatrième année suivant celle au cours de laquelle soit le permis de construire a été délivré ou la déclaration de construction déposée, soit le procès-verbal constatant une infraction a été établi.

\n
\n
" } }, "LEGIARTI000006315985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315985", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L215 à CGI L225", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "CODE DE PROCEDURE PENALE - art. 429 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration des impôts, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.
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En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
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(1) Code de procédure pénale, art. 429 : \"Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement\".
\n
" } }, "LEGIARTI000006315988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L224", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315988", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL224AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315987", "@fin": "1984-07-24", "@num": "L224", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315988", "@fin": "2010-01-01", "@num": "L224", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021660904", "@fin": "2999-01-01", "@num": "L224", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions aux lois et réglements relatifs à l'organisation du marché des vins et concernant les obligations fixées pour les sorties des vins de la propriété et les mesures prises pour l'amélioration de la qualité des vins, peuvent être établis par les agents chargés de la répression des fraudes commerciales et les agents de l'office national interprofessionnel des vins de table ayant au moins le grade de contrôleur.
\n
" } }, "LEGIARTI000006315992": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L230", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315992", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315992.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL230AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1741 (al. 6 dernière phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1741 A (al. 7)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1743 (al. dernier)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1780 (al. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1837", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1837 (al. 4 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "JORFTEXT000000705345", "#text": "Ordonnance 58-1372 1958-12-29 art. 47 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000522421", "#text": "Loi 77-1453 1977-12-29 art. 1 (avant-dernier al.)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006313186", "@num": "1837", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1837 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310440", "@num": "802", "#text": "Code général des impôts, CGI. - art. 802 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1938-06-14 art. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 1889, art. 1966", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1918-04-18 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1938-04-13", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315991", "@fin": "1984-07-24", "@num": "L230", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315992", "@fin": "2013-12-08", "@num": "L230", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028312267", "@fin": "2999-01-01", "@num": "L230", "@etat": "VIGUEUR", "@debut": "2013-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les plaintes peuvent être déposées jusqu'à la fin de la troisième année qui suit celle au cours de laquelle l'infraction a été commise.
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Lorsque l'infraction a été commise dans les conditions prévues à l'article 1837 du code général des impôts, la plainte doit être déposée dans les trois ans qui suivent l'affirmation jugée frauduleuse.
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La prescription de l'action publique est suspendue pendant une durée maximum de six mois entre la date de saisine de la commission des infractions fiscales et la date à laquelle cette commission émet son avis.
" } }, "LEGIARTI000006316004": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L250", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316004", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316004.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL250AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1965 G bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000331022", "#text": "Décret 55-467 1955-04-30 ART. 10 (LOI 55-349 1955-04-02 ART. UNIQUE I b 4°)", "@sens": "source", "@cidtexte": "JORFTEXT000000331022", "@numtexte": "55-467", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 26 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Décret 84-876 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales 1729, L59, L59 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316003", "@fin": "1984-07-24", "@num": "L250", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316004", "@fin": "2004-03-27", "@num": "L250", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316005", "@fin": "2006-01-01", "@num": "L250", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316006", "@fin": "2007-12-29", "@num": "L250", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014193", "@fin": "2009-04-10", "@num": "L250", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529937", "@fin": "2017-09-01", "@num": "L250", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817246", "@fin": "2999-01-01", "@num": "L250", "@etat": "VIGUEUR", "@debut": "2017-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les demandes présentées par les contribuables en vue d'obtenir la remise des majorations de droits prévues par les articles 1729, dans les cas où la mauvaise foi du contribuable est établie, et 1757 du code général des impôts pour les personnes qui n'ont pas indiqué séparément dans leur déclaration de revenus les revenus qu'elles ont encaissés hors de France, sont soumises pour avis à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires lorsque ces majorations sont consécutives à des redressements relevant de la compétence de cette commission, telle qu'elle est définie aux articles L. 59 et L. 59 A.
\n
" } }, "LEGIARTI000006316023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L266", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316023", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL266AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 211", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006522041", "@num": "15", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 15 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006315568", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180084", "@fin": "2999-01-01", "#text": "4° : Responsabilité des dirigeants et gérants de sociétés", "@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": "LEGIARTI000006316022", "@fin": "1984-07-24", "@num": "L266", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316023", "@fin": "2005-07-27", "@num": "L266", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le recouvrement des impositions de toute nature et des pénalités fiscales dues par une société à responsabilité limitée a été rendu impossible par des manoeuvres frauduleuses ou l'inobservation répétée des diverses obligations fiscales, le ou les gérants majoritaires, au sens des articles 62 et 211 du code général des impôts, peuvent être rendus solidairement responsables avec cette société du paiement de ces impositions et pénalités.
\n
A cette fin, le comptable du Trésor ou le comptable de la direction générale des impôts assigne le ou les gérants devant le président du tribunal de grande instance du lieu du siège social.
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Les voies de recours qui peuvent être exercées contre la décision du président du tribunal de grande instance ne font pas obstacle à ce que le comptable prenne à leur encontre des mesures conservatoires en vue de préserver le recouvrement de la créance du Trésor.
" } }, "LEGIARTI000006316036": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L272", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316036", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316036.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL272AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1741", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1771, 1772, 1773, 1774, 1775, 1776, 1777, 1778, 1779", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGITEXT000006071154", "#text": "Code de procédure pénale 749 A Code de procédure pénale 762", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180115", "@fin": "1994-09-02", "#text": "Contrainte par corps.", "@debut": "1984-07-24" } ] }, "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": "LEGIARTI000006316035", "@fin": "1984-07-24", "@num": "L272", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316036", "@fin": "1994-09-02", "@num": "L272", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316037", "@fin": "2005-01-01", "@num": "L272", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les juridictions répressives prononcent des condamnations par application des articles 1741 et 1771 à 1779 du code général des impôts, les dispositions du titre VI du livre V du code de procédure pénale relatives à la contrainte par corps sont applicables, à la requête de l'administration, pour le recouvrement des impôts directs dont l'assiette ou le recouvrement a motivé les poursuites et, le cas échéant, des majorations et amendes fiscales qui ont sanctionné les infractions, à l'encontre des personnes condamnées à titre d'auteurs principaux ou de complices.
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Le jugement ou l'arrêt de condamnation fixe la durée de la contrainte par corps pour la totalité des sommes dues au titre des condamnations pénales et des créances fiscales mentionnées ci-dessus.
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Pour le recouvrement des sommes dues au titre des condamnations pénales, la contrainte par corps est exercée à la demande du comptable du Trésor consignataire de l'extrait du jugement ou de l'arrêt [*autorité compétente*] ; pour le recouvrement des créances fiscales, elle est exercée à la demande du comptable chargé du recouvrement.
" } }, "LEGIARTI000006316123": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R1-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316123", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316123.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR001ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Edition du 15 juillet 1985", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-12-09 5E-6-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163130", "@fin": "2999-01-01", "#text": "Section I :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147379", "@fin": "2999-01-01", "#text": "Chapitre premier :", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133983", "@fin": "2999-01-01", "#text": "Titre premier :", "@debut": "2016-01-01" } ] }, "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": "LEGIARTI000006316123", "@fin": "2016-06-13", "@num": "R1-3", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032749496", "@fin": "2999-01-01", "@num": "R1-3", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La copie du procès-verbal des travaux de la commission est adressée par lettre recommandée avec avis de réception à tous les membres de la commission ayant assisté aux délibérations de cet organisme.
\n
Ceux-ci disposent d'un délai de cinq jours pour fournir leurs observations, lesquelles sont annexées au procès-verbal.
" } }, "LEGIARTI000006316142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*26-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316142", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR026AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN1 177", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006304864", "@num": "511", "#text": "Code général des impôts, CGI. - art. 511 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316142", "@fin": "2999-01-01", "@num": "R*26-1", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dénaturateurs d'alcool par le procédé général mentionné à l'article 511 du code général des impôts doivent, dès qu'ils en sont requis, assister aux vérifications ou s'y faire représenter par délégués. Ils doivent faciliter ces vérifications en fournissant notamment la main-d'oeuvre et les ustensiles nécessaires. Ils doivent, lors des inventaires, déclarer la quantité et le titre alcoométrique volumique des alcools restant en magasin.
\n
Ils sont aussi tenus de mettre gratuitement à la disposition des agents, dans leurs ateliers, deux chaises et une table avec tiroir fermant à clé.
" } }, "LEGIARTI000006316149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*26-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-03-11", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316149", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316149.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR026ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 511", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 183", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197483", "@fin": "1996-05-12", "#text": "Contributions indirectes.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@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": "LEGIARTI000006316149", "@fin": "1993-03-11", "@num": "R*26-2", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316150", "@fin": "2000-03-31", "@num": "R*26-2", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316151", "@fin": "2999-01-01", "@num": "R*26-2", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les agents des impôts sont autorisés, aux fins d'analyse, à prélever des échantillons chez les marchands en gros et les détaillants d'alcool dénaturé par le procédé général.
\n Des prélèvements peuvent être effectués également sur les liquides mis en vente chez les débitants de boissons.
\n Si les produits sont reconnus réunir les éléments prescrits, la valeur des échantillons prélevés est remboursée aux intéressés par le service des impôts.
" } }, "LEGIARTI000006316179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R59 B-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316179", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR059ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 350 B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316179", "@fin": "2999-01-01", "@num": "R59 B-2", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale de conciliation peut entendre toutes les personnes qu'elle croit pouvoir l'éclairer. Elle a la possibilité de se transporter sur les lieux ou de déléguer à cet effet un de ses membres.
\n
" } }, "LEGIARTI000006316186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R62-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316186", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR062AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 344 J 1°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 25 I, II Finances rectificative pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180143", "@fin": "2005-01-01", "#text": "II : Procédure de règlement particulière.", "@debut": "1984-07-24" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316186", "@fin": "2005-01-01", "@num": "R62-1", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le versement des rappels de droits simples et des intérêts de retard prévus au 3° de l'article L. 62 s'effectue sur présentation d'une fiche de paiement remise au contribuable par l'agent qui a procédé à la vérification.
\n
Cette fiche mentionne :
\n
1° Le comptable compétent ;
\n
2° L'identité du débiteur ;
\n
3° Le montant de la dette fiscale.
" } }, "LEGIARTI000006316187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R62-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316187", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR062ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 344 J 2°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 25 I, II Finances rectificative pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180143", "@fin": "2005-01-01", "#text": "II : Procédure de règlement particulière.", "@debut": "1984-07-24" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316187", "@fin": "2005-01-01", "@num": "R62-2", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le versement des droits simples et intérêts de retard est constaté par la délivrance d'un certificat de paiement, qui mentionne obligatoirement :
\n
1° La date et le montant du versement ;
\n
2° La répartition du versement effectué pour chacun des impôts u ou taxes et pour chacun des exercices vérifiés en faisant apparaître distinctement le montant des droits simples, d'une part, celui des intérêts de retard, d'autre part ;
\n
3° L'adresse du service vérificateur auquel le certificat de paiement doit être présenté ;
\n
4° Le cachet et la signature du ou des comptables compétents.
" } }, "LEGIARTI000006316188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R62-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316188", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR062ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 344 J 4°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 25 I, II Finances rectificative pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180143", "@fin": "2005-01-01", "#text": "II : Procédure de règlement particulière.", "@debut": "1984-07-24" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316188", "@fin": "2005-01-01", "@num": "R62-3", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits simples et les intérêts de retard afférents à des impôts directs perçus selon la procédure de règlement particulière visée à l'article L. 62 font l'objet d'une ordonnance de régularisation délivrée par le directeur des services fiscaux.
\n
" } }, "LEGIARTI000006316247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*97-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316247", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316247.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR097ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L97", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163139", "@fin": "1993-08-18", "#text": "Section II : Renseignements communiqués à l'administration des impôts sans demande préalable de sa part.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@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": "LEGIARTI000006316247", "@fin": "1993-08-18", "@num": "R*97-2", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316248", "@fin": "2999-01-01", "@num": "R*97-2", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le relevé récapitulatif concerne des praticiens adhérents d'une association agréée, les organismes prévus à l'article L. 97 doivent communiquer au lieu et place de la nature des prestations fournies les mentions correspondant à la nomenclature générale des actes professionnels.
\n
" } }, "LEGIARTI000006316313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*196-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316313", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR196AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180160", "@fin": "1993-08-18", "#text": "I : Délais de réclamation.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163146", "@fin": "1993-08-18", "#text": "Section I : Procédure préalable auprès de l'administration des impôts", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316313", "@fin": "1993-08-18", "@num": "R*196-6", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316314", "@fin": "2999-01-01", "@num": "R*196-6", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux taxes, cotisations, redevances sur les céréales et produits dérivés sont recevables jusqu'à l'expiration de la campagne suivant celle au cours de laquelle a été, soit notifié l'avis de mise en recouvrement, soit effectué le versement de la somme contestée.
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" } }, "LEGIARTI000006316417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316417", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR228AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@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": "LEGIARTI000006316417", "@fin": "2020-12-31", "@num": "R*228-5", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906501", "@fin": "2999-01-01", "@num": "R*228-5", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les séances de la commission et des sections ne sont pas publiques .La commission et les sections délibèrent en dehors de la présence de l'autorité qui l'a saisie et du contribuable.
\n
" } }, "LEGIARTI000006316418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-08-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316418", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR228AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042707465", "@num": "384 septies-0 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@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": "LEGIARTI000006316418", "@fin": "2002-08-31", "@num": "R*228-6", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316419", "@fin": "2010-11-08", "@num": "R*228-6", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019117", "@fin": "2013-07-05", "@num": "R*228-6", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027661833", "@fin": "2019-06-09", "@num": "R*228-6", "@etat": "MODIFIE", "@debut": "2013-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623914", "@fin": "2020-12-31", "@num": "R*228-6", "@etat": "MODIFIE", "@debut": "2019-06-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906495", "@fin": "2999-01-01", "@num": "R*228-6", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le président notifie l'avis de la commission au ministre. Cet avis n'est pas motivé.
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Le contribuable est informé de l'avis de la commission par le secrétariat si cet avis est défavorable à l'engagement de poursuites ou, dans le cas contraire, par l'administration lors du dépôt de la plainte.
" } }, "LEGIARTI000006316453": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316453", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316453.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247APXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 terdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316453", "@fin": "2999-01-01", "@num": "R*247-15", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les séances du comité et des sections ne sont pas publiques. Le comité et ses sections délibèrent en dehors de la présence de l'autorité qui l'a saisi et du contribuable.
\n
" } }, "LEGIARTI000006316454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316454", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316454.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 quaterdecies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316454", "@fin": "2999-01-01", "@num": "R*247-16", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis du comité doit être adressé par le président à l'autorité qui l'a saisi. La décision qui est notifiée au contribuable comporte l'indication qu'elle a été prise après avis du comité.
\n
" } }, "LEGIARTI000006316510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*266-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316510", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316510.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR266AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006250214", "@num": "2", "#text": "Décret n°2006-357 du 24 mars 2006 - art. 2 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316022", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales R267-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180173", "@fin": "2999-01-01", "#text": "4° : Responsabilité des dirigeants et gérants de sociétés", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163157", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement 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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006316510", "@fin": "2006-01-01", "@num": "R*266-1", "@etat": "TRANSFERE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'assignation prévue par l'article L. 266, deuxième alinéa, le président du tribunal statue selon la procédure à jour fixe.
\n
" } }, "LEGIARTI000006316579": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*1-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-12-29", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316579", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316579.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR001ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147397", "@fin": "1984-12-29", "#text": "PROCEDURE DE FIXATION DU BENEFICE FORFAITAIRE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133988", "@fin": "1984-12-29", "#text": "DISPOSITIONS RELATIVES AUX EXPLOITATIONS AGRICOLES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114563", "@fin": "1984-12-29", "#text": "LES PROCEDURES DE DETERMINATION FORFAITAIRE DES BASES IMPOSABLES", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316578", "@fin": "1984-07-24", "@num": "R*1-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316579", "@fin": "1984-12-29", "@num": "R*1-2", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316580", "@fin": "1993-02-23", "@num": "R*1-2", "@etat": "MODIFIE", "@debut": "1984-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316581", "@fin": "2016-06-13", "@num": "R*1-2", "@etat": "MODIFIE", "@debut": "1993-02-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032749500", "@fin": "2999-01-01", "@num": "R*1-2", "@etat": "VIGUEUR", "@debut": "2016-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les membres de la commission départementale [*des impots directs et des taxes sur le chiffre d'affaires*] doivent avoir connaissance du montant des bénéfices forfaitaires adoptés dans le département et dans les départements limitrophes au titre de l'année précédente.
\n
La commission recueille l'avis du directeur départemental de l'agriculture. Celui-ci peut se faire représenter par un fonctionnaire de son service.
\n
Elle prend sa décision dans les conditions prévues à l'article 1651-7 du code général des impôts, au plus tard le 15 février suivant l'année d'imposition. Toutefois, pour les cultures spéciales dont la valeur des récoltes ne peut être appréciée avec une exactitude suffisante à cette date, la décision peut être retardée jusqu'au 31 mai.
" } }, "LEGIARTI000006316584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*32-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316584", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316584.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR032ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L34", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000032881261", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@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": "LEGIARTI000006316583", "@fin": "1984-07-24", "@num": "R*32-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316584", "@fin": "2000-03-31", "@num": "R*32-2", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316585", "@fin": "2999-01-01", "@num": "R*32-2", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lors des opérations d'inventaire prévues par le code général des impôts et des contrôles prévus par le présent livre, les exploitants des distilleries doivent fournir la main-d'oeuvre et les instruments nécessaires.
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Pour ces opérations, les exploitants des distilleries sont tenus de se conformer aux prescriptions prévues pour les marchands en gros par l'article L34.
" } }, "LEGIARTI000006316593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*59 B-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-19", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316593", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR059ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L59 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163160", "@fin": "1987-07-19", "#text": "PROCEDURE DE REDRESSEMENT CONTRADICTOIRE.", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147400", "@fin": "1987-07-19", "#text": "PROCEDURES DE REDRESSEMENT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133989", "@fin": "1987-12-31", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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 vingt 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
" } }, "LEGIARTI000006316598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-17", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316598", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316598.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "#text": "CGI L81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L84", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L85", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L87", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R81-1 AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147402", "@fin": "1988-01-23", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133990", "@fin": "1988-01-23", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il concerne les documents mentionnés aux articles L. 83 à L. 85 et L. 87, le droit de communication défini à l'article L. 81 ne peut être exercé que par les fonctionnaires titulaires ou stagiaires, appartenant à des corps des catégories A et B et agissant dans le ressort territorial du service auquel ils sont affectés.
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Toutefois, ce droit peut être exercé par des fonctionnaires ayant le grade d'agent de constatation ou d'assiette lorsqu'ils agissent sur ordre écrit d'un agent ayant au moins le grade de contrôleur ; cet ordre, qui doit être présenté au contribuable, précise le nom du ou des contribuables intéressés.
\n
Le droit de communication peut également, lorsque les besoins du service le requièrent et qu'il n'existe aucun fonctionnaire apte à l'exercer, être confié par intérim à d'anciens fonctionnaires des mêmes catégories ou grades.
" } }, "LEGIARTI000006316617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R111-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316617", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR111AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI L111", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R111-2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 49 septies C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180183", "@fin": "1992-07-04", "#text": "Publicité de l'impôt.", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163141", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006316615", "@fin": "1983-12-30", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316616", "@fin": "1984-07-24", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316617", "@fin": "1992-07-04", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316618", "@fin": "2003-07-04", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316619", "@fin": "2004-12-31", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316620", "@fin": "2024-03-30", "@num": "R111-1", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049341277", "@fin": "2999-01-01", "@num": "R111-1", "@etat": "VIGUEUR", "@debut": "2024-03-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La liste des personnes assujetties à l'impôt sur le revenu établie en application de l'article L. 111, comprend les impositions mises en recouvrement au 30 avril de l'année suivant celle de la production des déclarations de revenus.
\n
Elle comporte, pour chaque contribuable, les indications suivantes :
\n
a) Ses nom, prénoms et adresse ;
\n
b) Le nombre de parts correspondant à sa situation et à ses charges de famille ;
\n
c) Le revenu imposable ;
\n
d) Le montant de l'impôt mis à sa charge, défini par l'article R. 111-2 ;
\n
e) Le montant de l'avoir fiscal.
" } }, "LEGIARTI000006316636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*199-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316636", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR199AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "#text": "Jurisprudence 1999-12-01 13O-6-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2001-04-17 13O-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006316342", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180164", "@fin": "2999-01-01", "#text": "I : Tribunaux compétents", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316635", "@fin": "1984-07-24", "@num": "R*199-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316636", "@fin": "2999-01-01", "@num": "R*199-1", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'action doit être introduite devant le tribunal compétent dans le délai de deux mois à partir du jour de la réception de l'avis par lequel l'administration notifie au contribuable la décision prise sur la réclamation, que cette notification soit faite avant ou après l'expiration du délai de six mois prévu à l'article R. 198-10.
\n
Toutefois, le contribuable qui n'a pas reçu la décision de l'administration dans un délai de six mois mentionné au premier alinéa peut saisir le tribunal dès l'expiration de ce délai.
\n
L'administration peut soumettre d'office au tribunal la réclamation présentée par un contribuable. Elle doit en informer ce dernier.
" } }, "LEGIARTI000006316647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*200-8", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316647", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR200AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code des tribunaux administratifs R117 à R148", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006325884", "@num": "6", "#text": "Décret n°89-948 du 22 décembre 1989 - art. 6 () JORF 31 décembre 1989, en vigueur le 1er janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000336894", "@nortexte": "BUDF8900010D", "@numtexte": "89-948", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R200-8, R200-9 à R200-13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191995", "@fin": "1990-01-01", "#text": "B : Procédure devant le tribunal administratif.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316646", "@fin": "1984-07-24", "@num": "R*200-8", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316647", "@fin": "1990-01-01", "@num": "R*200-8", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles R.[* 117 à R.*] 148 du code des tribunaux administratifs relatifs aux mesures d'instruction sont applicables en matière fiscale sous réserve des dispositions particulières des articles R.[* 200-9 à R.*] 200-13 du présent livre concernant les expertises.
\n
" } }, "LEGIARTI000006316657": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*202-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316657", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316657.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR202ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1948 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000039726260", "@num": "R*202-6", "#text": "Livre des procédures fiscales - art. R*202-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191997", "@fin": "1998-04-22", "#text": "C : Procédure devant le tribunal de grande instance.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180165", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163148", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316655", "@fin": "1983-12-30", "@num": "R*202-4", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316656", "@fin": "1984-07-24", "@num": "R*202-4", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316657", "@fin": "1998-04-22", "@num": "R*202-4", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316658", "@fin": "2012-05-06", "@num": "R*202-4", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025820265", "@fin": "2020-01-01", "@num": "R*202-4", "@etat": "MODIFIE", "@debut": "2012-05-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039624052", "@fin": "2999-01-01", "@num": "R*202-4", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'expertise est faite par un seul expert. Toutefois, si le tribunal l'estime nécessaire ou si l'une des parties le demande, l'expertise est confiée à trois experts choisis respectivement par le tribunal et chacune des parties.
\n
Le jugement qui ordonne l'expertise et désigne le ou les experts fixe leur mission ainsi que le délai dans lequel ils sont tenus de déposer leur rapport au secrétariat-greffe.
\n
S'il y a plusieurs experts, ils procèdent ensemble à la visite des lieux et dressent un seul rapport. Dans le cas où ils sont d'avis différents, le rapport indique l'opinion de chacun d'eux et les motifs à l'appui.
\n
Le secrétaire-greffier informe les parties, par lettre recommandée avec demande d'avis de réception, du dépôt du rapport au greffe. Les conclusions du contribuable et de l'administration sur ce rapport sont formulées par mémoires respectivement signifiés dans les deux mois qui suivent cette notification.
\n
Le tribunal statue à l'expiration de ce délai.
" } }, "LEGIARTI000006316694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*226-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316694", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR226ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180167", "@fin": "2999-01-01", "#text": "III : Rédaction des procès-verbaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163152", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@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": "LEGIARTI000006316693", "@fin": "1984-07-24", "@num": "R*226-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316694", "@fin": "2999-01-01", "@num": "R*226-2", "@etat": "VIGUEUR", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la constatation de l'infraction est suivie de la saisie d'objets ou marchandises, le procès-verbal doit préciser :
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a) La date de la saisie et de la déclaration qui en a été faite à la personne en infraction ;
\n
b) La description des objets ou marchandises, leur quantité et leur valeur ;
\n
b bis ) La présence de la personne en infraction à la rédaction du procès-verbal ou la sommation qui lui a été faite d'y assister ;
\n
c) Le nom, la qualité et l'adresse du gardien des objets ou marchandises saisis et son engagement de présenter à la première demande de l'administration ces objets ou marchandises à l'endroit où ils sont conservés ;
\n
d) L'engagement pris par la personne en infraction de présenter les objets ou marchandises saisis ou d'en payer la valeur à toute demande qui pourrait lui être faite si la mainlevée de la saisie a été donnée et que le prix des objets ou marchandises saisis n'a pas été versé ;
\n
e) La saisie des moyens de transports si elle a été pratiquée en garantie de l'amende encourue.
" } }, "LEGIARTI000033957728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 Y", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1984-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000033957728", "URL": "article/LEGI/ARTI/00/00/33/95/77/LEGIARTI000033957728.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 99, 101 bis, 1649 quater G", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 371 X", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 164 F quaterdecies à 164 F octovicies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000033238521", "@num": "371 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238674", "@num": "371 Z sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301047", "@num": "164 F quatervicies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 72-480 1972-06-12", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006315155", "@num": "L97", "#text": "Livre des procédures fiscales - art. L97 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146708", "@fin": "2999-01-01", "#text": "Section II : Associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296144", "@fin": "1982-01-01", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296145", "@fin": "1982-09-01", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296146", "@fin": "1983-01-01", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296147", "@fin": "1984-07-25", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033957728", "@fin": "1994-09-02", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1984-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296148", "@fin": "1999-03-31", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296149", "@fin": "2016-10-14", "@num": "371 Y", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238525", "@fin": "2999-01-01", "@num": "371 Y", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Par l'engagement prévu à l'article 371 X, les ordres et organisations mentionnés à l'article précité s'obligent notamment à faire à leurs ressortissants les recommandations suivantes :

1° Tenir les documents prévus aux articles 99 et 101 bis du code général des impôts conformément à l'un des plans comptables professionnels agréés par le ministre de l'économie et des finances ;

2° En ce qui concerne les adhérents non soumis au secret professionnel en application de l'article 378 du code pénal, mentionner, outre les indications prévues par l'article 1649 quater G du code général des impots, la nature des prestations fournies ;

3° Accepter le règlement des honoraires par chèques libellés dans tous les cas à leur ordre et ne pas endosser ces chèques, sauf pour remise directe à l'encaissement.

4° Informer leurs clients de leur qualité d'adhérent à une association agréée, si tel est le cas, et de ses conséquences en ce qui concerne notamment l'acceptation du paiement des honoraires par chèques. Les modalités de cette information sont, en tant que de besoin, précisées par arrêté (1) ;

5° Pour les membres des professions de santé, inscrire sur les feuilles de maladie ou de soins, conformément aux dispositions de l'article L 97 du livre des procédures fiscales et du décret n° 72-480 du 12 juin 1972, l'intégralité des honoraires effectivement perçus même s'ils ne peuvent que partiellement donner lieu à remboursement pour les assurés.

\n
\n

(1) Annexe IV, art. 164 F quaterdecies à 164 F octovicies.

\n
\n
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L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315909", "@num": "L179", "#text": "Livre des procédures fiscales - art. L179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315911", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315919", "@num": "L184", "#text": "Livre des procédures fiscales - art. L184 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315650", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315985", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315988", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315992", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316023", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316036", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315663", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315015", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315033", "@num": "L54 B", "#text": "Livre des procédures fiscales - art. L54 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315690", "@num": "L58", "#text": "Livre des procédures fiscales - art. L58 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315692", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315762", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315115", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315117", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315782", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316579", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316313", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316647", "@num": "R*200-8", "#text": "Livre des procédures fiscales - art. R*200-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316657", "@num": "R*202-4", "#text": "Livre des procédures fiscales - art. R*202-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316694", "@num": "R*226-2", "#text": "Livre des procédures fiscales - art. R*226-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316417", "@num": "R*228-5", "#text": "Livre des procédures fiscales - art. R*228-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316453", "@num": "R*247-15", "#text": "Livre des procédures fiscales - art. R*247-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316454", "@num": "R*247-16", "#text": "Livre des procédures fiscales - art. R*247-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316142", "@num": "R*26-1", "#text": "Livre des procédures fiscales - art. R*26-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316149", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316584", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316593", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316598", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316247", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316123", "@num": "R1-3", "#text": "Livre des procédures fiscales - art. R1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316617", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316179", "@num": "R59 B-2", "#text": "Livre des procédures fiscales - art. R59 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°84-686 du 17 juillet 1984", "MCS_TXT": { "MC": [ "CODE", "CGI", "PROCEDURE FISCALE", "SIMPLIFICATION", "ALLEGEMENT", "CODIFICATION", "IMPOT", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n°84-686 du 17 juillet 1984 MODIFIANT LE LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000868835", "NUM": "84-686", "DATE_PUBLI": "1984-07-24", "DATE_TEXTE": "1984-07-17", "ORIGINE_PUBLI": "JORF du 24 juillet 1984", "PAGE_DEB_PUBLI": 2413 } }, "META_COMMUN": { "ID": "JORFTEXT000000868835", "URL": "texte/version/JORF/TEXT/00/00/00/86/88/JORFTEXT000000868835.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX984686" } } }, "JORFTEXT000000238682": { "SM": { "CONTENU": "
Les art. L. 111 et R. 111-1 du livre des procédures fiscales prévoient et organisent la publicité de l'impôt, notamment en ce qui concerne l'impôt sur le revenu. L'art. R. 111-1 du livre précité indique notamment les renseignements qui doivent figurer sur la liste des personnes assujetties à l'impôt. Ce sont : - l'identification du contribuable nom, prénoms et adresse, sans indication de la civilité ; - le nombre de parts retenu pour l'application du quotient familial ; - le revenu imposable du contribuable ; - le montant de l'impôt mis à sa charge ; - le montant de l'avoir fiscal. A compter de l'imposition des revenus de 2002, les personnes liées par un pacte civil de solidarité (PACS) conclu avant le 01-01-2000 doivent déposer une déclaration commune. Afin d'assurer la compatibilité entre la publicité de l'impôt et la confidentialité à l'égard des personnes liées par un PACS, il est proposé de limiter l'affichage du prénom à sa seule initiale. Cet affichage restreint permet d'éviter toute divulgation du sexe des partenaires d'un PACS. Dans un souci d'uniformité, cette mesure s'applique à l'ensemble des contribuables. Ainsi, les restrictions apportées par la réglementation en vigueur, à la consultation des registres du PACS seront respectées. Cette adaptation nécessite la modification du a de l'art. R. 111-1 du livre des procédures fiscales issu de l'art. 7 du décret 84-686 du 17-07-1984.
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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire,
Vu le code général des impôts, notamment ses articles 6, 7 et 1768 ter ;
Vu le livre des procédures fiscales, notamment ses articles L. 111 et R. 111-1 à R. 111-4 ;
Vu la délibération de la Commission nationale de l'informatique et des libertés n° 2002-092 du 28 novembre 2002,
Décrète :

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

Fait à Paris, le 27 juin 2003.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

" } }, "JORFTEXT000000305126": { "SM": { "CONTENU": "DECRET FIXANT LES MODALITES D'APPLICATION DE L'ART. 206 DU DECRET NO 481986 DU 09-12-1948 PORTANT REFORME FISCALE." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 5 CODIFIE SOUS L'ART. 350-B DE L'ANNEXE III AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000326328", "#text": "Décret n°49-1520 du 26 novembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000326328", "@numtexte": "49-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-11-26" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n°49-85 du 21 janvier 1949", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT" ] }, "TITREFULL": "Décret n°49-85 du 21 janvier 1949 COMMISSION DEPARTEMENTALE DE CONCILIATION POUR L'EVALUATION DES BIENS EN MATIERE D'ENREGISTREMENT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000305126", "NUM": "49-85", "DATE_PUBLI": "1949-01-22", "DATE_TEXTE": "1949-01-21", "ORIGINE_PUBLI": "JORF du 22 janvier 1949", "PAGE_DEB_PUBLI": 840 } }, "META_COMMUN": { "ID": "JORFTEXT000000305126", "URL": "texte/version/JORF/TEXT/00/00/00/30/51/JORFTEXT000000305126.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX94985" } } }, "JORFTEXT000000314905": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000315096", "#text": "Loi n°46-2389 du 28 octobre 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000315096", "@numtexte": "46-2389", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1946-10-28" }, { "@id": "JORFTEXT000000315799", "#text": "Loi n°47-1465 du 8 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000517343", "#text": "Loi n°51-588 du 23 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "JORFARTI000001883808", "@num": "6", "#text": "Loi n°51-588 du 23 mai 1951 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000517343", "@numtexte": "51-588", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-23" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFARTI000001496712", "@num": "14", "#text": "Loi n°51-592 du 24 mai 1951 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000673697", "#text": "Décret n°55-3 du 3 janvier 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000673697", "@numtexte": "55-3", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-03" }, { "@id": "LEGIARTI000006272631", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000503947", "#text": "Loi n°55-366 du 3 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFARTI000002466274", "@num": "38", "#text": "Loi n°55-366 du 3 avril 1955 - art. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000503947", "@numtexte": "55-366", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-03" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "JORFTEXT000000886689", "#text": "Ordonnance n° 58-1374 du 30 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886689", "@numtexte": "58-1374", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-30" }, { "@id": "JORFTEXT000000687698", "#text": "Ordonnance n°59-30 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687698", "@numtexte": "59-30", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000687695", "#text": "Ordonnance n°59-273 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000687695", "#text": "Ordonnance n°59-273 du 4 février 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFARTI000001494832", "@num": "7", "#text": "Ordonnance n°59-273 du 4 février 1959 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000687695", "@numtexte": "59-273", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n°59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFARTI000001865020", "@num": "76", "#text": "Loi n°59-1454 du 26 décembre 1959 - art. 76", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000512208", "#text": "Loi n°60-706 du 21 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000512208", "@numtexte": "60-706", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-21" }, { "@id": "JORFARTI000001680428", "@num": "1", "#text": "Loi n°60-706 du 21 juillet 1960 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000512208", "@numtexte": "60-706", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-07-21" }, { "@id": "JORFTEXT000000313949", "#text": "Loi n°60-1384 du 23 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000001868050", "@num": "5", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFARTI000002071453", "@num": "55", "#text": "Loi n°60-1384 du 23 décembre 1960 - art. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000313949", "@numtexte": "60-1384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-12-23" }, { "@id": "JORFTEXT000000509269", "#text": "Loi n° 61-825 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000001295591", "@num": "27", "#text": "Loi n° 61-825 du 29 juillet 1961 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000509269", "@numtexte": "61-825", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000801294", "#text": "Arrêté du 29 janvier 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000801294", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-01-29" }, { "@id": "JORFTEXT000000802681", "#text": "Arrêté du 7 février 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000802681", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-02-07" }, { "@id": "JORFTEXT000000302019", "#text": "Décret n°62-606 du 23 mai 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000302019", "@numtexte": "62-606", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-05-23" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001292840", "@num": "20", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000438602", "#text": "Arrêté du 2 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000438602", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-08-02" }, { "@id": "JORFTEXT000000869269", "#text": "Décret n°62-931 du 3 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000869269", "@numtexte": "62-931", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-03" }, { "@id": "JORFTEXT000000854836", "#text": "Décret n°62-1001 du 23 août 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000854836", "@numtexte": "62-1001", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-08-23" }, { "@id": "JORFTEXT000000438987", "#text": "Arrêté du 20 décembre 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000438987", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1962-12-20" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n°63-156 du 23 février 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFARTI000001681496", "@num": "68", "#text": "Loi n°63-156 du 23 février 1963 - art. 68, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000692566", "#text": "Décret n°63-366 du 6 avril 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000692566", "@numtexte": "63-366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-04-06" }, { "@id": "JORFTEXT000000521428", "#text": "Décret n°63-595 du 20 juin 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000521428", "@numtexte": "63-595", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-06-20" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000880010", "#text": "Loi n°64-621 du 27 juin 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000880010", "@numtexte": "64-621", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-06-27" }, { "@id": "JORFTEXT000000815330", "#text": "Arrêté du 14 août 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000815330", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1964-08-14" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001866730", "@num": "50", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 50, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002279818", "@num": "52", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 52, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072712", "@num": "23", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 23, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001865083", "@num": "70", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001491211", "@num": "86", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 86, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000329151", "#text": "Décret n°77-373 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000329151", "@numtexte": "77-373", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFARTI000002477772", "@num": "5", "#text": "Décret n°77-373 du 28 mars 1977 - art. 5, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000329151", "@numtexte": "77-373", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n°81-859 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000880684", "#text": "Décret n°81-860 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000519623", "#text": "Décision Européenne n°82-129 du 26 novembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000519623", "@numtexte": "82-129", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1982-11-26" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295492", "@num": "121", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 121, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000874479", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000332082", "#text": "Décret n°87-266 du 15 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332082", "@nortexte": "INTB8700093D", "@numtexte": "87-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-15" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001299940", "@num": "89", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000714011", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714011", "@nortexte": "INDE9300489A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-09" }, { "@id": "JORFTEXT000000364432", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000364432", "@nortexte": "INDE9400182A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-15" }, { "@id": "JORFTEXT000000555740", "#text": "LOI95-1347", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319506", "@num": "34", "#text": "Loi - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006319507", "@num": "34", "#text": "Loi - art. 34 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000195081", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000195081", "@nortexte": "INDE9600469A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-27" }, { "@id": "LEGIARTI000006330512", "@num": "24", "#text": "Décret n°97-663 du 29 mai 1997 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000566989", "@nortexte": "BUDR9606068D", "@numtexte": "97-663", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-29" }, { "@id": "JORFTEXT000000752138", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000752138", "@nortexte": "ECOI9700380A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-09-08" }, { "@id": "JORFTEXT000000557771", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000557771", "@nortexte": "ECOI9800681A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-10-06" }, { "@id": "JORFTEXT000000325130", "#text": "Décision Européenne du 17 mars 1961", "@sens": "cible", "@cidtexte": "JORFTEXT000000325130", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1961-03-17" }, { "@id": "JORFTEXT000000878783", "#text": "Décision Européenne du 3 avril 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000878783", "@typelien": "MODIFIE", "@naturetexte": "DECISION_EURO", "@datesignatexte": "1962-04-03" }, { "@id": "JORFARTI000019996651", "@num": "186", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 186, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020000480", "@num": "186", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 186 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000006293973", "@num": "98", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 98 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615650", "@num": "115", "#text": "Code des douanes - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615311", "@num": "19 ter", "#text": "Code des douanes - art. 19 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615255", "@num": "285 bis", "#text": "Code des douanes - art. 285 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616036", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794575", "@num": "L256", "#text": "Code des pensions militaires d'invalidité et des v - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794224", "@num": "L35 ter", "#text": "Code des pensions militaires d'invalidité et des v - art. L35 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580661", "@num": "1003-4", "#text": "Code rural ancien - art. 1003-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580676", "@num": "1003-8", "#text": "Code rural ancien - art. 1003-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315635", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 61-1396 du 21 décembre 1961", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1962", "LOI DE FINANCES", "CODE GENERAL DES IMPOTS", "REFONTE", "PRIME", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TRAIN DE VIE", "CONTREBANDE", "RADIO", "EXPLOITANT AGRICOLE", "ASSOCIATION D'UTILITE PUBLIQUE", "SOCIETE", "DEPENSE EN CAPITAL", "VULGARISATION AGRICOLE", "CONSEIL DE SURVEILLANCE", "ENSEIGNEMENT", "COLLECTIVITE LOCALE", "DEDUCTION", "SPECTACLE", "COMMUNE", "REDEVANCE COMMUNALE", "FONDS D'AIDE", "ADMINISTRATION PUBLIQUE", "SERVICE CIVIL", "COMBUSTIBLE LIQUIDE", "ANKYLOSE", "IMPORTATION", "CINEMA", "IMPOT SUR LE REVENU", "CREDIT EVALUATIF", "SERVICE VOTE", "DISTRICT URBAIN", "VICTIME DE GUERRE", "RESSOURCE PUBLIQUE", "INVALIDITE", "CHARGE PUBLIQUE", "TRANSPORT", "ALLOCATION", "CONSTRUCTION NAVALE", "SUPPRESSION", "EXONERATION", "FONDS DE SOUTIEN", "SUPPLEMENT FAMILIAL", "REDUCTION", "ARMEE", "REGLEMENTATION", "TVA", "CONTRAT", "INDICE", "MARINE", "PERSONNELS", "COMPTE D'AFFECTATION SPECIALE", "DEPENSE ORDINAIRE", "LEGION", "PERCEPTION ANNUELLE DE TAXE PARAFISCALE", "REPORT DE CREDIT", "MUTILE", "PRESTATION DE SERVICE", "ARMEMENT AU CABOTAGE", "ANCIEN COMBATTANT", "REVISION", "FRAIS GENERAUX", "BUDGET ANNEXE", "CONGREGATION", "BENEFICE COMMERCIAL", "FLOTTE DE COMMERCE", "REPARATION", "COMPTE D'AVANCE DU TRESOR", "COMPTE SPECIAL DU TRESOR", "COMPTE DE PRET ET DE CONSOLIDATION", "INVALIDE", "LOYER", "THEATRE", "BAIL", "MESURE NOUVELLE", "BENEFICE CONSOLIDE", "BUDGET 1961", "MUTATION A TITRE ONEREUX", "SUBVENTION DE L'ETAT", "FRAIS", "HYDROCARBURE", "CREDIT PROVISIONNEL", "FONDS NATIONAL", "CREATION", "DECRET DU 30-09-1953", "IMPOT", "COMBUSTIBLE", "BONIFICATION D'INTERET", "HLM", "AUTORISATION", "DOUANE", "ORGANISATION DES POUVOIRS PUBLICS", "ENGAGEMENT", "TRANSFORMATION", "MARINE MARCHANDE", "PREMIER DEGRE", "DECLARATION", "ALIMENTATION", "VIGNE", "FORMA", "CONSTRUCTION", "ENREGISTREMENT", "EMPRUNT", "URBANISME", "SECURITE SOCIALE", "EMPLOI", "BAIL COMMERCIAL", "STATUT GENERAL", "BENEFICE INDUSTRIEL", "REGIME FISCAL", "TAXE COMPLEMENTAIRE", "VALEUR MOBILIERE", "FONCTIONNAIRE", "DEGREVEMENT DE LA TAXE INTERIEURE DE CONSOMMATION", "TAXE PARAFISCALE", "EQUIPEMENT", "INDEMNISATION", "SOUTIEN FINANCIER", "PARLEMENT", "GESTION", "AIDE A LA CONSTRUCTION", "MINE", "STATUT", "ALLOCATION SCOLAIRE", "PMG", "RTF", "COMMUNICATION AVEC LE PARLEMENT", "OUTRE-MER", "COMPTE SPECIAL", "AGRICULTURE", "SERVICE MILITAIRE", "TRESOR", "ORIENTATION AGRICOLE", "PRET DE L'ETAT", "TRANSPORT MARITIME", "EQUIPEMENT NATIONAL", "ORPHELIN DE GUERRE", "CHARGE", "PROGRAMME", "ASSURANCE SOCIALE", "DOMMAGE DE GUERRE", "REDEVANCE DEPARTEMENTALE", "PRIME A LA CONSTRUCTION", "TAXE", "DISSOLUTION", "RETRAITE", "OBLIGATION DE SOCIETE", "TRAVAIL CIVIL", "PENSION", "ASSOCIATION", "VEUVE DE GUERRE", "TOM", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi de finances pour 1962 (n° 61-1396 du 21 décembre 1961)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000314905", "NUM": "61-1396", "DATE_PUBLI": "1961-12-22", "DATE_TEXTE": "1961-12-21", "ORIGINE_PUBLI": "JORF du 22 décembre 1961", "PAGE_DEB_PUBLI": 11755, "PAGE_FIN_PUBLI": 11793 } }, "META_COMMUN": { "ID": "JORFTEXT000000314905", "URL": "texte/version/JORF/TEXT/00/00/00/31/49/JORFTEXT000000314905.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9611396" } }, "RECT": { "CONTENU": "RECT.310162 P1027 RECT.040262 P1211" } }, "JORFTEXT000000328187": { "SM": { "CONTENU": "FIXANT LE FONCTIONNEMENT DE LA COMMISSION ET L'ORGANISATION DE SON SECRETARIAT" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 1 CODIFIE SOUS L'ART. 348-A DE L'ANNEXE III AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n°64-370 du 23 avril 1964", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "TAXE DEPARTEMENTALE", "TAXE COMMUNALE" ] }, "TITREFULL": "Décret n°64-370 du 23 avril 1964 COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000328187", "NUM": "64-370", "DATE_PUBLI": "1964-04-28", "DATE_TEXTE": "1964-04-23", "ORIGINE_PUBLI": "JORF du 28 avril 1964", "PAGE_DEB_PUBLI": 3733 } }, "META_COMMUN": { "ID": "JORFTEXT000000328187", "URL": "texte/version/JORF/TEXT/00/00/00/32/81/JORFTEXT000000328187.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX964370" } } }, "JORFTEXT000000498375": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 13 ET 19 CODIFIES SOUS LES ART. 177 ET 183 DE L'ANNEXE I AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000328364", "#text": "Décret n°58-331 du 28 mars 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000328364", "@numtexte": "58-331", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-03-28" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n° 48-794 du 5 mai 1948", "MCS_TXT": { "MC": [ "ECONOMIE", "AFFAIRES ECONOMIQUES", "ALCOOL", "DENATURATION", "ALCOOL DENATURE", "REGLEMENT D'ADMINISTRATION PUBLIQUE", "RAP" ] }, "TITREFULL": "Décret n° 48-794 du 5 mai 1948 portant règlement d’administration publique sur régime des alcools dénaturés et l’emploi en franchise des alcools dans l'industrie." }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000498375", "NUM": "48-794", "DATE_PUBLI": "1948-05-11", "DATE_TEXTE": "1948-05-05", "ORIGINE_PUBLI": "JORF du 11 mai 1948", "PAGE_DEB_PUBLI": 4525, "PAGE_FIN_PUBLI": 4526 } }, "META_COMMUN": { "ID": "JORFTEXT000000498375", "URL": "texte/version/JORF/TEXT/00/00/00/49/83/JORFTEXT000000498375.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX948794" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000506566": { "SM": { "CONTENU": "GIM.
ABROGATION DE L'ART. 333 DU CODE GENERAL DES IMPOTS.
MODIFICATION DES ART. 57 A 91 : ART. 57.
AUTORISATIONS DE PROCEDER AUX DIFFERENTES OPERATIONS CONCERNANT LES ALCOOLS. ETABLISSEMENTS ET DISTILLERIES CONCERNEES. APPLICATION DES ART. 401, 314 ET 341 DU CGI.
ART. 58 A 65 : MISE EN PLACE DE DISPOSITIFS PERMETTANT LE JAUGEAGE DES ALCOOLS. MISE EN SERVICE DE COMPTEURS ET VERIFICATION PAR LES AGENTS DES IMPOTS.
ART. 85 A 88 : OBLIGATION DE DECLARATION DES QUANTITES DISTILLEES. COMPTES ET INVENTAIRES DES PRODUITS PAR LES AGENTS DES IMPOTS. APPLICATION DES ART. 86 ET 71 DU CGI
REGULARISATION DES EXCEDENTS. REGLES D'EMMAGASINAGE DES ALCOOLS." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 2 CODIFIE A L'ANNEXE I (ART. 64 ET 66,DERNIERE PHRASE)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000665497", "#text": "Arrêté du 31 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000665497", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n°76-1329 du 31 décembre 1976", "MCS_TXT": { "MC": [ "VIN", "ALCOOL", "AUTORISATION DE DISTILLATION", "DISTILLATION" ] }, "TITREFULL": "Décret n°76-1329 du 31 décembre 1976 RELATIF AU REGLEMENT DES DISTILLERIES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000506566", "NUM": "76-1329", "DATE_PUBLI": "1977-01-19", "DATE_TEXTE": "1976-12-31", "ORIGINE_PUBLI": "JORF du 19 janvier 1977", "PAGE_DEB_PUBLI": 464 } }, "META_COMMUN": { "ID": "JORFTEXT000000506566", "URL": "texte/version/JORF/TEXT/00/00/00/50/65/JORFTEXT000000506566.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9761329" } } }, "JORFTEXT000000509287": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000887015", "#text": "Décret n°64-40 du 17 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000887015", "@numtexte": "64-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-17" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000510141", "#text": "Décret n°64-428 du 13 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000510141", "@numtexte": "64-428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-13" }, { "@id": "LEGIARTI000006621296", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "LEGIARTI000006621297", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002072137", "@num": "36", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006467088", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293283", "@num": "23 V 13", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } } }, "JORFTEXT000000518094": { "SM": { "CONTENU": "ABROGATION DU DECRET 7527 DU 16-01-1975 MODIFIE PAR LES DECRETS 77917 DU 03-08-1977 ET 83762 DU 16-08-1983.
APPLICATION DES DECRETS 84586 DU 09-07-1984 ET 84913 DU 12-10-1984.
TITRE I: ASSISTANTS DU SERVICE DES ARMEES.
CHAPITRE I: RECRUTEMENT (CORPS MILITAIRE DES MEDECINS DES ARMEES,CORPS MILITAIRE DES PHARMACIENS CHIMISTES DES ARMEES).
ASSISTANT DE MEDECINE VETERINAIRE.
CHAPITRE II: EXERCICE DES FONCTIONS D'ASSISTANT.
TITRE II: SPECIALISTES DU SERVICE DE SANTE DES ARMEES.
CHAPITRE I: RECRUTEMENT.
CHAPITRE II: EXERCICE DES FONCTIONS DE SPECIALISTE.
TITRE III: DISPOSITIONS DIVERSES ET TRANSITOIRES." }, "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000337627", "#text": "Décret n°75-27 du 16 janvier 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000337627", "@numtexte": "75-27", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1975-01-16" }, { "@id": "JORFTEXT000000335059", "#text": "Décret n°77-917 du 3 août 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000335059", "@numtexte": "77-917", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1977-08-03" }, { "@id": "JORFTEXT000000686574", "#text": "Décret n°83-762 du 16 août 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000686574", "@numtexte": "83-762", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1983-08-16" }, { "@id": "JORFTEXT000000332477", "#text": "Décret n°84-586 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000332477", "@numtexte": "84-586", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000507682", "#text": "Décret n°84-913 du 12 octobre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000507682", "@numtexte": "84-913", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-10-12" }, { "@id": "LEGIARTI000006456961", "@num": "16", "#text": "Décret n°89-223 du 14 avril 1989 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705156", "@nortexte": "DEFP8901285D", "@numtexte": "89-223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-04-14" }, { "@id": "LEGIARTI000006456960", "@num": "16", "#text": "Décret n°89-223 du 14 avril 1989 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705156", "@nortexte": "DEFP8901285D", "@numtexte": "89-223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-04-14" } ] }, "TITRE": "Décret n°85-36 du 9 janvier 1985", "MCS_TXT": { "MC": [ "DEFENSE", "ARMEE", "ARMEE DE TERRE", "SERVICE DE SANTE", "ASSISTANT", "SPECIALISTE", "RECRUTEMENT" ] }, "TITREFULL": "Décret n°85-36 du 9 janvier 1985 RELATIF AU RECRUTEMENT DES ASSISTANTS ET DES SPECIALISTES DU SERVICE DE SANTE DES ARMEES ET A L'EXERCICE DE LEURS FONCTIONS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000518094", "NUM": "85-36", "DATE_PUBLI": "1985-01-11", "DATE_TEXTE": "1985-01-09", "ORIGINE_PUBLI": "JORF du 11 janvier 1985", "PAGE_DEB_PUBLI": 379 } }, "META_COMMUN": { "ID": "JORFTEXT000000518094", "URL": "texte/version/JORF/TEXT/00/00/00/51/80/JORFTEXT000000518094.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX98536" } } }, "JORFTEXT000000686689": { "SM": { "CONTENU": "Application de l’article 5 de la loi n° 48-1268 du 17 août 1948 tendant au redressement économique et ‎financier.‎\nRefonte d’ensemble des codes et textes fiscaux, à l’effet de réduite le nombre des impôts, droits et ‎taxes, d’aménager et normaliser leurs règles d’application, de simplifier les formalités exigées des ‎contribuables et les tâches imparties aux administrations financières, de coordonner les procédures de ‎contrôle, de recouvrement et de contentieux. Réforme des impôts directs, des impôts indirects, des ‎droits d'enregistrement et des droits de mutation.‎" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART. 206) ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES EN TANT QU'IL CONCERNE L'ART. 170 (AL.4) CODIFIE SOUS L'ART. 1653-B-2 DU CGI).A DATER DU 18-08-1993,ART. 2144 CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501733", "#text": "Loi du 5 avril 1884", "@sens": "source", "@cidtexte": "JORFTEXT000000501733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1884-04-05" }, { "@id": "JORFTEXT000000522958", "#text": "Loi n° 48-1268 du 17 août 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000253426", "#text": "Arrêté du 10 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000253426", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-01-10" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000483218", "#text": "Décret n°49-276 du 1 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000483218", "@numtexte": "49-276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-01" }, { "@id": "JORFTEXT000000299456", "#text": "Décret n°49-367 du 17 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000299456", "@numtexte": "49-367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-17" }, { "@id": "JORFTEXT000000310260", "#text": "Loi n°49-384 du 21 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000310260", "@numtexte": "49-384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-21" }, { "@id": "JORFTEXT000000673379", "#text": "Décret n°49-901 du 1 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000673379", "@numtexte": "49-901", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-07-01" }, { "@id": "JORFTEXT000000309786", "#text": "Loi n°49-1035 du 31 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000309786", "@numtexte": "49-1035", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-31" }, { "@id": "JORFTEXT000000319582", "#text": "Décret n°49-1375 du 4 octobre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319582", "@numtexte": "49-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-10-04" }, { "@id": "JORFTEXT000000288220", "#text": "Arrêté du 23 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000288220", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-12-23" }, { "@id": "JORFTEXT000000319315", "#text": "Décret du 28 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-12-28" }, { "@id": "JORFTEXT000000301902", "#text": "Décret n°50-57 du 12 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000301902", "@numtexte": "50-57", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-01-12" }, { "@id": "JORFTEXT000000314452", "#text": "Loi n°50-135 du 31 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFARTI000002275427", "@num": "9", "#text": "Loi n°50-135 du 31 janvier 1950 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFTEXT000000477781", "#text": "Arrêté du 2 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000477781", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-02" }, { "@id": "JORFTEXT000000833521", "#text": "Arrêté du 3 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000833521", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-03" }, { "@id": "JORFTEXT000000253827", "#text": "Arrêté du 10 mai 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000253827", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-05-10" }, { "@id": "JORFTEXT000000848991", "#text": "Décret n°55-1382 du 18 octobre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000848991", "@numtexte": "55-1382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "JORFTEXT000000676330", "#text": "Décret n°59-465 du 27 mars 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000676330", "@numtexte": "59-465", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000022825198", "#text": "Décision n°2010-28 QPC du 17 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022825198", "@nortexte": "CSCX1023946S", "@numtexte": "2010-28 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-17" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "LEGIARTI000006305056", "@num": "445 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621000", "@num": "328", "#text": "Code du vin - art. 328 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621001", "@num": "329", "#text": "Code du vin - art. 329 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006630900", "@num": "22", "#text": "Décret n°1939-04-18 du 18 avril 1939 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071834", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1939-04-18" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315625", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315831", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315828", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315829", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315635", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315505", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315555", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316024", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315569", "@num": "L269", "#text": "Livre des procédures fiscales - art. L269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316035", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315591", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315618", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315617", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315622", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315621", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315733", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315734", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 48-1986 du 9 décembre 1948", "MCS_TXT": { "MC": [ "FINANCES", "IMPOT", "TAXE", "REFORME FISCALE", "IMPOT DIRECT", "IRPP", "SOCIETE", "PERSONNE MORALE", "TAXE D'APPRENTISSAGE", "ENREGISTREMENT", "ACTE JUDICIAIRE", "ACTE EXTRAJUDICIAIRE", "DROIT DE MUTATION", "BIEN MEUBLE", "EVALUATION", "EXPERTISE FISCALE", "IMPOT INDIRECT", "PRIVILEGE FISCAL", "AVANTAGE FISCAL", "TIMBRE FISCAL", "TAXE SUR LE CHIFFRE D'AFFAIRES", "MANQUEMENT AUX DELAIS", "SANCTION", "ASSIETTE", "RECOUVREMENT", "TARIF", "TAXE PARAFISCALE", "COLLECTIVITE LOCALE", "DROIT D'OCTROI", "COMMISSION", "COMMUNE", "COMMISSION CENTRALE PERMANENTE", "DEPARTEMENT", "OCTROI", "BENEFICE AGRICOLE" ] }, "TITREFULL": "Décret n° 48-1986 du 9 décembre 1948 portant réforme fiscale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000686689", "NUM": "48-1986", "DATE_PUBLI": "1949-01-01", "DATE_TEXTE": "1948-12-09", "ORIGINE_PUBLI": "JORF du 1er janvier 1949", "PAGE_DEB_PUBLI": 60, "PAGE_FIN_PUBLI": 85 } }, "META_COMMUN": { "ID": "JORFTEXT000000686689", "URL": "texte/version/JORF/TEXT/00/00/00/68/66/JORFTEXT000000686689.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9481986" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000687436": { "SM": { "CONTENU": "Abrogation de l'article 57 de la présente loi par l'article 6 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE) ART. 46 (AL. 2) CODIFIE SOUS L'ART. 64 DU CGI; ART. 73 INCORPORE DANS LE CODE DE LA SECURITE SOCIALE,ART. 63 (CODE GENERAL DES COLLECTIVITES TERRITORIALES)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316246", "#text": "Loi du 22 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "JORFTEXT000000326051", "#text": "Décret n°46-1378 du 8 juin 1946", "@sens": "source", "@cidtexte": "JORFTEXT000000326051", "@numtexte": "46-1378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-08" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000316246", "#text": "Loi du 22 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "LEGIARTI000006700009", "@num": "1", "#text": "Loi n°1940-10-22 du 22 octobre 1940 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "LEGIARTI000006764725", "@num": "33 bis", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 33 bis (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006764756", "@num": "44", "#text": "Décret n°46-2769 du 27 novembre 1946 - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867981", "@numtexte": "46-2769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-11-27" }, { "@id": "LEGIARTI000006766964", "@num": "58", "#text": "Décret n°47-2100 du 22 octobre 1947 - art. 58 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670346", "@numtexte": "47-2100", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1947-10-22" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000503607", "#text": "Décret n°56-1227 du 3 décembre 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000503607", "@numtexte": "56-1227", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1956-12-03" }, { "@id": "JORFTEXT000000315836", "#text": "Loi n°57-896 du 7 août 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315836", "@numtexte": "57-896", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-08-07" }, { "@id": "LEGIARTI000006529838", "@num": "2", "#text": "Loi n°57-896 du 7 août 1957 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315836", "@numtexte": "57-896", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-08-07" }, { "@id": "JORFTEXT000000886686", "#text": "Ordonnance n°58-1357 du 27 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000886686", "@numtexte": "58-1357", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-27" }, { "@id": "JORFTEXT000000874213", "#text": "Loi n° 59-1454 du 26 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "LEGIARTI000006761503", "@num": "10", "#text": "Décret n°60-452 du 12 mai 1960 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006761504", "@num": "10", "#text": "Décret n°60-452 du 12 mai 1960 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006761506", "@num": "11", "#text": "Décret n°60-452 du 12 mai 1960 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "JORFTEXT000000684031", "#text": "Loi n° 61-814 du 29 juillet 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000684031", "@numtexte": "61-814", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFARTI000002463836", "@num": "7", "#text": "Loi n° 61-814 du 29 juillet 1961 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000684031", "@numtexte": "61-814", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "LEGIARTI000006385388", "@num": "7", "#text": "Loi n°61-814 du 29 juillet 1961 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684031", "@numtexte": "61-814", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-07-29" }, { "@id": "JORFTEXT000000880010", "#text": "Loi n°64-621 du 27 juin 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000880010", "@numtexte": "64-621", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-06-27" }, { "@id": "LEGIARTI000006600565", "@num": "3", "#text": "Loi n°64-706 du 10 juillet 1964 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691714", "@numtexte": "64-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000691714", "#text": "Loi n°64-706 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691714", "@numtexte": "64-706", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000692243", "#text": "LOI n° 66-509 du 12 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692243", "@numtexte": "66-509", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-12" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n° 67-1114 du 21 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072710", "@num": "7", "#text": "Loi n° 67-1114 du 21 décembre 1967 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000002071930", "@num": "2", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000521285", "#text": "Loi n°69-1161 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFARTI000002069561", "@num": "26", "#text": "Loi n°69-1161 du 24 décembre 1969 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFARTI000002279939", "@num": "4", "#text": "Loi n°69-1161 du 24 décembre 1969 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000521285", "@numtexte": "69-1161", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000521433", "#text": "Loi n°69-1168 du 26 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFARTI000002072227", "@num": "3", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000512440", "#text": "Loi n°70-576 du 3 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFARTI000002072540", "@num": "2", "#text": "Loi n°70-576 du 3 juillet 1970 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFTEXT000000512226", "#text": "LOI n° 70-632 du 15 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512226", "@numtexte": "70-632", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000001681151", "@num": "26", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002471347", "@num": "30", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGITEXT000006068394", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272823", "@num": "54", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006317234", "@num": "55", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272825", "@num": "63", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272827", "@num": "66", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272828", "@num": "69", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272829", "@num": "73", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "LEGIARTI000006272830", "@num": "74", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 74 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000880814", "#text": "Décret n°71-1073 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880814", "@numtexte": "71-1073", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000880815", "#text": "Décret n°71-1074 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880815", "@numtexte": "71-1074", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697493", "#text": "Décret n°71-1075 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697493", "@numtexte": "71-1075", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697494", "#text": "Décret n°71-1076 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697494", "@numtexte": "71-1076", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000880816", "#text": "Décret n°71-1077 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880816", "@numtexte": "71-1077", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000337052", "#text": "Décret n°71-1078 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000337052", "@numtexte": "71-1078", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000878073", "#text": "Décret n°71-1079 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000878073", "@numtexte": "71-1079", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000519910", "#text": "Décret n°71-1080 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000519910", "@numtexte": "71-1080", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000519911", "#text": "Décret n°71-1081 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000519911", "@numtexte": "71-1081", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000878074", "#text": "Décret n°71-1082 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000878074", "@numtexte": "71-1082", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000880817", "#text": "Décret n°71-1083 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880817", "@numtexte": "71-1083", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000519912", "#text": "Décret n°71-1084 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000519912", "@numtexte": "71-1084", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000880818", "#text": "Décret n°71-1085 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880818", "@numtexte": "71-1085", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000337053", "#text": "Décret n°71-1086 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000337053", "@numtexte": "71-1086", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697496", "#text": "Décret n°71-1087 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697496", "@numtexte": "71-1087", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000337054", "#text": "Décret n°71-1088 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000337054", "@numtexte": "71-1088", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000337055", "#text": "Décret n°71-1089 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000337055", "@numtexte": "71-1089", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000519913", "#text": "Décret n°71-1090 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000519913", "@numtexte": "71-1090", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000519914", "#text": "Décret n°71-1091 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000519914", "@numtexte": "71-1091", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333881", "#text": "Décret n°71-1092 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333881", "@numtexte": "71-1092", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697646", "#text": "Décret n°71-1093 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697646", "@numtexte": "71-1093", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333882", "#text": "Décret n°71-1094 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333882", "@numtexte": "71-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333883", "#text": "Décret n°71-1095 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333883", "@numtexte": "71-1095", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333884", "#text": "Décret n°71-1096 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333884", "@numtexte": "71-1096", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333906", "#text": "Décret n°71-1097 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333906", "@numtexte": "71-1097", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697647", "#text": "Décret n°71-1098 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697647", "@numtexte": "71-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000880820", "#text": "Décret n°71-1099 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000880820", "@numtexte": "71-1099", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697648", "#text": "Décret n°71-1100 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697648", "@numtexte": "71-1100", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333887", "#text": "Décret n°71-1101 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333887", "@numtexte": "71-1101", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333888", "#text": "Décret n°71-1102 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333888", "@numtexte": "71-1102", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000697649", "#text": "Décret n°71-1103 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000697649", "@numtexte": "71-1103", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000333889", "#text": "Décret n°71-1104 du 30 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000333889", "@numtexte": "71-1104", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-12-30" }, { "@id": "JORFTEXT000000638049", "#text": "Arrêté du 8 février 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000638049", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-02-08" }, { "@id": "JORFTEXT000000334526", "#text": "Décret du 17 avril 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000334526", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-04-17" }, { "@id": "JORFTEXT000000858009", "#text": "Décret n°72-507 du 20 juin 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000858009", "@numtexte": "72-507", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-20" }, { "@id": "JORFTEXT000000674353", "#text": "Décret n°72-548 du 30 juin 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000674353", "@numtexte": "72-548", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-30" }, { "@id": "LEGIARTI000006329339", "@num": "1", "#text": "Décret n°72-641 du 3 juillet 1972 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000306997", "@numtexte": "72-641", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-07-03" }, { "@id": "JORFTEXT000000307251", "#text": "Décret n°72-733 du 2 août 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000307251", "@numtexte": "72-733", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-02" }, { "@id": "JORFTEXT000000303833", "#text": "Décret n°72-883 du 29 septembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000303833", "@numtexte": "72-883", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-09-29" }, { "@id": "JORFTEXT000000860348", "#text": "Décret n°72-971 du 27 octobre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000860348", "@numtexte": "72-971", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "LEGIARTI000006761962", "@num": "3", "#text": "Décret n°72-971 du 27 octobre 1972 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860348", "@numtexte": "72-971", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "JORFTEXT000000506354", "#text": "Décret n°72-972 du 27 octobre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000506354", "@numtexte": "72-972", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "JORFTEXT000000304097", "#text": "Décret n°72-977 du 27 octobre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000304097", "@numtexte": "72-977", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-27" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002069501", "@num": "64", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 64, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000335471", "#text": "Décret n°72-1144 du 22 décembre 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000335471", "@numtexte": "72-1144", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-12-22" }, { "@id": "LEGIARTI000006271718", "@num": "3", "#text": "Décret n°73-916 du 24 septembre 1973 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000860119", "@numtexte": "73-916", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-09-24" }, { "@id": "JORFTEXT000000509756", "#text": "Loi n°73-1150 du 27 décembre 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFARTI000002274685", "@num": "70", "#text": "Loi n°73-1150 du 27 décembre 1973 - art. 70, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "LEGIARTI000006765918", "@num": "1", "#text": "Décret n°74-53 du 17 janvier 1974 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000697401", "@numtexte": "74-53", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-01-17" }, { "@id": "JORFTEXT000000337091", "#text": "Décret n°74-496 du 17 mai 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000337091", "@numtexte": "74-496", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-17" }, { "@id": "LEGITEXT000028129693", "#text": "Décret n°74-496 du 17 mai 1974 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000337091", "@numtexte": "74-496", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-17" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFARTI000001884185", "@num": "59", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 59, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006761031", "@num": "1", "#text": "Décret n°75-773 du 21 août 1975 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335279", "@numtexte": "75-773", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-08-21" }, { "@id": "JORFTEXT000000513976", "#text": "Loi n°75-1000 du 30 octobre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000513976", "@numtexte": "75-1000", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-10-30" }, { "@id": "JORFARTI000001496276", "@num": "1", "#text": "Loi n°75-1000 du 30 octobre 1975 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000513976", "@numtexte": "75-1000", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-10-30" }, { "@id": "LEGIARTI000006272960", "@num": "8", "#text": "Loi n°75-1000 du 30 octobre 1975 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513976", "@numtexte": "75-1000", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-10-30" }, { "@id": "JORFARTI000002081434", "@num": "8", "#text": "Loi n°75-1000 du 30 octobre 1975 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000513976", "@numtexte": "75-1000", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-10-30" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272973", "@num": "25", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002081445", "@num": "80", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 80, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFTEXT000000309292", "#text": "Arrêté du 22 mars 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000309292", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1976-03-22" }, { "@id": "JORFTEXT000000303912", "#text": "Décret n°76-262 du 22 mars 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000303912", "@numtexte": "76-262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1976-03-22" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001138019", "@num": "22", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002479807", "@num": "82", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 82, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000001688820", "@num": "7", "#text": "Loi n°77-574 du 7 juin 1977 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFTEXT000000704549", "#text": "Loi n°77-1467 du 30 décembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006273081", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001117889", "@num": "36", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000001688815", "@num": "95", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 95, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273169", "@num": "45", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001691135", "@num": "74", "#text": "Loi n°78-1239 du 29 décembre 1978 - art. 74, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFARTI000001883440", "@num": "65", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 65, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000339460", "#text": "Loi n°80-1094 du 30 décembre 1980", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFARTI000002478030", "@num": "48", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 48, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001101390", "@num": "85", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 85, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000692950", "#text": "Loi n°84-2 du 2 janvier 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000692950", "@numtexte": "84-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-02" }, { "@id": "LEGITEXT000047060774", "#text": "Loi n°84-2 du 2 janvier 1984 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692950", "@numtexte": "84-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-02" }, { "@id": "JORFARTI000002072328", "@num": "9", "#text": "Loi n°84-2 du 2 janvier 1984 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692950", "@numtexte": "84-2", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-01-02" }, { "@id": "JORFTEXT000000519713", "#text": "Décret n°84-210 du 27 mars 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000519713", "@numtexte": "84-210", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-03-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006768503", "@num": "3", "#text": "Décret n°85-939 du 2 septembre 1985 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502392", "@numtexte": "85-939", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-02" }, { "@id": "JORFTEXT000000866621", "#text": "Décret n°85-1353 du 17 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFARTI000002497284", "@num": "3", "#text": "Décret n°85-1353 du 17 décembre 1985 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000508807", "#text": "Loi n°87-39 du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000508807", "@numtexte": "87-39", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000867404", "#text": "Décret n°87-773 du 23 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000867404", "@nortexte": "ASEM8701271D", "@numtexte": "87-773", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-23" }, { "@id": "LEGIARTI000006325309", "@num": "1", "#text": "Décret n°87-773 du 23 septembre 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000867404", "@nortexte": "ASEM8701271D", "@numtexte": "87-773", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-23" }, { "@id": "JORFTEXT000000360594", "#text": "DECRET92-976", "@sens": "cible", "@cidtexte": "JORFTEXT000000360594", "@nortexte": "SANM9201515D", "@numtexte": "92-976", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-09" }, { "@id": "LEGITEXT000006079963", "#text": "Décret n°92-976 du 9 septembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000360594", "@nortexte": "SANM9201515D", "@numtexte": "92-976", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-09" }, { "@id": "LEGIARTI000006329152", "@num": "1", "#text": "Décret n°92-976 du 9 septembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360594", "@nortexte": "SANM9201515D", "@numtexte": "92-976", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-09" }, { "@id": "LEGIARTI000006329152", "@num": "1", "#text": "Décret n°92-976 du 9 septembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360594", "@nortexte": "SANM9201515D", "@numtexte": "92-976", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-09" }, { "@id": "LEGIARTI000006329153", "@num": "2", "#text": "Décret n°92-976 du 9 septembre 1992 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000360594", "@nortexte": "SANM9201515D", "@numtexte": "92-976", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-09-09" }, { "@id": "JORFTEXT000000178299", "#text": "LOI93-5", "@sens": "cible", "@cidtexte": "JORFTEXT000000178299", "@nortexte": "SPSX9200032L", "@numtexte": "93-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000881263", "#text": "Décret n°93-1321 du 20 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000881263", "@nortexte": "SPSM9302870D", "@numtexte": "93-1321", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-20" }, { "@id": "LEGIARTI000006329336", "@num": "1", "#text": "Décret n°93-1321 du 20 décembre 1993 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881263", "@nortexte": "SPSM9302870D", "@numtexte": "93-1321", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000728979", "#text": "LOI94-43", "@sens": "cible", "@cidtexte": "JORFTEXT000000728979", "@nortexte": "SPSX9300136L", "@numtexte": "94-43", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-01-18" }, { "@id": "JORFTEXT000000550216", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000550216", "@nortexte": "SPSG9403066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-08" }, { "@id": "JORFTEXT000000185018", "#text": "DECRET94-1069", "@sens": "cible", "@cidtexte": "JORFTEXT000000185018", "@nortexte": "SPSG9403065D", "@numtexte": "94-1069", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-08" }, { "@id": "JORFTEXT000000555495", "#text": "DECRET95-1040", "@sens": "cible", "@cidtexte": "JORFTEXT000000555495", "@nortexte": "SANG9502474D", "@numtexte": "95-1040", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-09-22" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000573437", "#text": "LOI98-535", "@sens": "cible", "@cidtexte": "JORFTEXT000000573437", "@nortexte": "MESX9702267L", "@numtexte": "98-535", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-01" }, { "@id": "JORFTEXT000000417817", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000417817", "@nortexte": "BUDR0205007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000417649", "#text": "Décret2002-1611", "@sens": "cible", "@cidtexte": "JORFTEXT000000417649", "@nortexte": "BUDR0205006D", "@numtexte": "2002-1611", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006322146", "@num": "56", "#text": "Loi n° 2004-1484 du 30 décembre 2004 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006346001", "@num": "L231-14", "#text": "CODE DES COMMUNES. - art. L231-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693590", "@num": "L567-7", "#text": "Code de la santé publique - art. L567-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740161", "@num": "L134-4", "#text": "Code de la sécurité sociale. - art. L134-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741529", "@num": "L134-5", "#text": "Code de la sécurité sociale. - art. L134-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741530", "@num": "L134-5", "#text": "Code de la sécurité sociale. - art. L134-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740494", "@num": "L151-1", "#text": "Code de la sécurité sociale. - art. L151-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794384", "@num": "L136 bis", "#text": "Code des pensions militaires d'invalidité et des v - art. L136 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794304", "@num": "L72", "#text": "Code des pensions militaires d'invalidité et des v - art. L72 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580917", "@num": "1106-1", "#text": "Code rural ancien - art. 1106-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580955", "@num": "1106-10", "#text": "Code rural ancien - art. 1106-10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580921", "@num": "1106-2", "#text": "Code rural ancien - art. 1106-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580950", "@num": "1106-7", "#text": "Code rural ancien - art. 1106-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006768092", "@num": "1", "#text": "Décret n°74-546 du 17 mai 1974 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073405", "@numtexte": "74-546", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1974-05-17" }, { "@id": "LEGIARTI000006314967", "@num": "L22", "#text": "Livre des procédures fiscales - art. L22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 71-1061 du 29 décembre 1971", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1972", "LOI DE FINANCES", "LOI DE FINANCES POUR 1972", "COMMERCE", "INDUSTRIE", "CHEQUE", "VIREMENT", "CENTRE AGREE", "PROFESSION LIBERALE", "SOCIETE", "BENEFICE CONSOLIDE", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "EXONERATION", "ABATTEMENT", "PARLEMENT", "ORGANISATION DES POUVOIRS PUBLICS", "COMMUNICATION AVEC LE PARLEMENT", "COMBUSTIBLE LIQUIDE", "TAXE INTERIEURE DE CONSOMMATION", "TIC", "DEGREVEMENT", "JEU", "SPECTACLE", "CIRCULATION", "ROUTE", "INVESTISSEMENT ROUTIER", "PENSION", "RETRAITE", "RENTE VIAGERE", "EMPRUNT", "PRET", "ASSISTANCE", "RAPATRIE", "FRANCAIS RAPATRIE", "INDEMNISATION", "RECLASSEMENT", "URBANISME", "CONSTRUCTION", "AIDE A LA CONSTRUCTION", "PRIME A LA CONSTRUCTION", "PRESSE", "ENTREPRISE", "REGIME FISCAL", "SECURITE SOCIALE", "AGRICULTURE", "ASSURANCE AGRICOLE", "EXPLOITANT AGRICOLE", "CALAMITE AGRICOLE", "PROJET DE LOI", "CADRE ACTIF DE L'ARMEE DE L'AIR", "COMPTABILITE PUBLIQUE", "PARIS", "SANTE PUBLIQUE", "RADIO", "CONCHYLICULTURE", "AGGLOMERATION PARISIENNE", "CONSERVE", "ENSEIGNEMENT", "COLLECTIVITE LOCALE", "COMMUNE", "DEPARTEMENT", "PUBLICITE", "ALIMENTATION", "RADIODIFFUSION-TELEVISION FRANCAISE", "DISTRICT DE LA REGION PARISIENNE", "PHARMACIE", "VICTIME DE GUERRE", "RECOUVREMENT", "ARMEE DE L'AIR", "FRAUDE", "ACCORD INTERNATIONAL", "ARMEE", "CREANCE DE L'ETAT", "INDICE", "PRODUIT PHARMACEUTIQUE", "VISA", "RECETTE DE PUBLICITE", "FONDS NATIONAL DE GARANTIE", "PMG", "MUTILE", "ANCIEN COMBATTANT", "ORTF", "REVISION", "YOUGOSLAVIE", "STATUT D'OFFICIER", "DEFENSE", "PENSION MILITAIRE", "SPECIALITE", "WALLIS-ET-FUTUNA", "CENTRE D'APPRENTISSAGE", "CET", "ENSEIGNEMENT TECHNIQUE", "POISSON", "OFFICIER", "TOM" ] }, "TITREFULL": "LOI de finances pour 1972 n° 71-1061 du 29 décembre 1971 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687436", "NUM": "71-1061", "DATE_PUBLI": "1971-12-30", "DATE_TEXTE": "1971-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1971", "PAGE_DEB_PUBLI": 12899, "PAGE_FIN_PUBLI": 12939 } }, "META_COMMUN": { "ID": "JORFTEXT000000687436", "URL": "texte/version/JORF/TEXT/00/00/00/68/74/JORFTEXT000000687436.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9711061" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000691886": { "SM": { "CONTENU": "LE VERSEMENT DES RAPPELS DE DROITS SIMPLES ET DES INTERETS DE RETARD VISES A L'AL. 1 DUDIT ARTICLE S'EFFECTUE SUR PRESENTATION D'UNE FICHE DE PAIEMENT PREALABLEMENT ANNOTEE PAR L'INSPECTEUR CHARGE DE LA VERIFICATION.
MENTIONS QUE DOIT COMPORTER LE CERTIFICAT DE PAIEMENT DELIVRE POUR CONSTATER CE VERSEMENT.
ORDONNANCE DE REGULARISATION DELIVREE PAR LE DIRECTEUR DES IMPOTS." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 1,2 ET 4 CODIFIES SOUS L'ART. 344-J DE L'ANNEXE III AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n°64-369 du 23 avril 1964", "MCS_TXT": { "MC": [ "COMPTABILITE PUBLIQUE", "IMPOT", "TAXE", "AMENDE", "RECOUVREMENT" ] }, "TITREFULL": "Décret n°64-369 du 23 avril 1964 FIXANT LES MODALITES D'APPLICATION DE L'ART. 33 (3E) DE LA LOI 631316 DU 27-12-1963 RELATIF A L'INSTITUTION D'UNE PROCEDURE DE REGLEMENT SIMPLIFIEE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000691886", "NUM": "64-369", "DATE_PUBLI": "1964-04-28", "DATE_TEXTE": "1964-04-23", "ORIGINE_PUBLI": "JORF du 28 avril 1964", "PAGE_DEB_PUBLI": 3733 } }, "META_COMMUN": { "ID": "JORFTEXT000000691886", "URL": "texte/version/JORF/TEXT/00/00/00/69/18/JORFTEXT000000691886.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX964369" } } }, "JORFTEXT000000705345": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE) ART. 54 (AL. 2,1ERE PHRASE \"QUI STATUE EN MATIERE SOMMAIRE\" CODIFIE SOUS LA 2EME PHRASE DU 2EME AL. DE L'ART. L266)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000300591", "#text": "Décret du 23 novembre 1937", "@sens": "source", "@cidtexte": "JORFTEXT000000300591", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1937-11-23" }, { "@id": "JORFTEXT000000880988", "#text": "Décret n°53-975 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000880988", "@numtexte": "53-975", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000864818", "#text": "Loi n°54-404 du 10 avril 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000864818", "@numtexte": "54-404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFARTI000001096916", "@num": "39", "#text": "Loi n°54-404 du 10 avril 1954 - art. 39", "@sens": "source", "@cidtexte": "JORFTEXT000000864818", "@numtexte": "54-404", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-04-10" }, { "@id": "JORFTEXT000000501267", "#text": "Décret n°56-691 du 13 juillet 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501267", "@numtexte": "56-691", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1956-07-13" }, { "@id": "JORFTEXT000000501059", "#text": "Loi n°56-780 du 4 août 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501059", "@numtexte": "56-780", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1956-08-04" }, { "@id": "JORFTEXT000000501059", "#text": "Loi n°56-780 du 4 août 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000501059", "@numtexte": "56-780", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-08-04" }, { "@id": "JORFTEXT000000314215", "#text": "Décret n°58-561 du 24 juin 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000314215", "@numtexte": "58-561", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-06-24" }, { "@id": "JORFTEXT000000685057", "#text": "Décret n°58-560 du 28 juin 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000685057", "@numtexte": "58-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-06-28" }, { "@id": "JORFTEXT000000877905", "#text": "Décret n°58-562 du 24 juin 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000877905", "@numtexte": "58-562", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-06-24" }, { "@id": "JORFTEXT000000705360", "#text": "Ordonnance n°58-876 du 24 septembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705360", "@numtexte": "58-876", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-09-24" }, { "@id": "LEGIARTI000006616397", "@num": "35", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - 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\n
Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et de l'industrie,
Vu le livre des procédures fiscales, notamment ses articles L. 81 et R.* 81-1 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait à Paris, le 2 juin 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre d'Etat, ministre de l'économie,

des finances et de l'industrie,

Nicolas Sarkozy

Le secrétaire d'Etat au budget

et à la réforme budgétaire,

Dominique Bussereau

" } }, "JORFTEXT000000870114": { "SM": { "CONTENU": "APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n°51-247 du 1 mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n°51-247 du 1 mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000331528", "#text": "Décret n°84-1193 du 28 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000331528", "@numtexte": "84-1193", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-28" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493227", "@num": "92", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - 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