{ "texte_version": { "JORFTEXT000000875623": { "SM": { "CONTENU": "(APPLICATION DE L'ART. 1 DE LA LOI 771453 DU 29-12-1977)." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 5 A 8 CODIFIES SOUS LES ART. 384-SEPTIES-OE ET 384-SEPTIES-OH; ART. 10 ET 11 CODIFIES SOUS LES ART. 384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFARTI000001883933", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000331218", "#text": "Décret n°81-618 du 18 mai 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000331218", "@numtexte": "81-618", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-18" }, { "@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": "JORFTEXT000000378043", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378043", "@nortexte": "ECOZ9690088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000017644628", "#text": "Arrêté du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644628", "@nortexte": "BCFP0773368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "LEGITEXT000023658809", "#text": "Décret n°2011-238\n du 2 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "JORFTEXT000023658183", "#text": "Décret n°2011-238 du 2 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "LEGIARTI000006616095", "@num": "462", "#text": "Code des douanes - art. 462 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°78-636 du 12 juin 1978", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CONTENTIEUX FISCAL", "COMMISSION DES INFRACTIONS FISCALES" ] }, "TITREFULL": "Décret n°78-636 du 12 juin 1978 FIXANT LA COMPOSITION ET LES CONDITIONS DE FONCTIONNEMENT DE LA COMMISSION DES INFRACTIONS FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000875623", "NUM": "78-636", "DATE_PUBLI": "1978-06-14", "DATE_TEXTE": "1978-06-12", "ORIGINE_PUBLI": "JORF du 14 juin 1978", "PAGE_DEB_PUBLI": 2358 } }, "META_COMMUN": { "ID": "JORFTEXT000000875623", "URL": "texte/version/JORF/TEXT/00/00/00/87/56/JORFTEXT000000875623.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX978636" } } }, "JORFTEXT000000331218": { "SM": { "CONTENU": "MODIFICATION DE L'ART. 5 (AL.2) DU DECRET 78636 DU 12-06-1978." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006316696", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°81-618 du 18 mai 1981", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CONTENTIEUX", "COMMISSION", "INFRACTION FISCALE", "DELEGATION DE SIGNATURE" ] }, "TITREFULL": "Décret n°81-618 du 18 mai 1981 LE MINISTRE PEUT,EN CE QUI CONCERNE LA SAISINE DE LA COMMISSION DES INFRACTIONS FISCALES,DELEGUER PAR ARRETE SA SIGNATURE A DES FONCTIONNAIRES DES SERVICES CENTRAUX DE LA DIRECTION GENERALE DE LA COMPTABILITE PUBLIQUE AYANT AU MOINS LE GRADE DE CHEF DE SERVICE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000331218", "NUM": "81-618", "DATE_PUBLI": "1981-05-21", "DATE_TEXTE": "1981-05-18", "ORIGINE_PUBLI": "JORF du 21 mai 1981", "PAGE_DEB_PUBLI": 1614 } }, "META_COMMUN": { "ID": "JORFTEXT000000331218", "URL": "texte/version/JORF/TEXT/00/00/00/33/12/JORFTEXT000000331218.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981618" } } }, "JORFTEXT000000378043": { "SM": { "CONTENU": "EN CAS D'ABSENCE OU D'EMPECHEMENT DE MME. MERGAUX,NEE FARGE MARTINE,SECRETAIRE DE LA COMMISSION DES INFRACTIONS FISCALES,SES FONCTIONS SONT EXERCEES PAR MME. ODRU,NEE ROCH FRANCOISE,INSPECTEUR PRINCIPAL DES IMPOTS,EN REMPLACEMENT DE M. BARGE JEAN-YVES,DIRECTEUR DIVISIONNAIRE DES IMPOTS,APPELE A D'AUTRES FONCTIONS.
APPLICATION DES ART. 1 DE LA LOI PRECITEE,4 DU DECRET 78636 DU 12-06-1978." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFARTI000001883933", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" } ] }, "TITRE": "Arrêté du 6 mai 1996", "MCS_TXT": { "MC": [ "ECONOMIE", "BUDGET", "IMPOT", "TAXE", "CONTENTIEUX", "COMMISSION DES INFRACTIONS FISCALES", "SECRETAIRE", "NOMINATION", "MESURE NOMINATIVE" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Arrêté du 6 mai 1996 relatif à la commission des infractions fiscales instituée par la loi no 77-1453 du 29 décembre 1977" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000378043", "NOR": "ECOZ9690088A", "DATE_PUBLI": "1996-05-11", "DATE_TEXTE": "1996-05-06", "ORIGINE_PUBLI": "JORF n°110 du 11 mai 1996", "PAGE_DEB_PUBLI": 7103, "PAGE_FIN_PUBLI": 19960511 } }, "META_COMMUN": { "ID": "JORFTEXT000000378043", "URL": "texte/version/JORF/TEXT/00/00/00/37/80/JORFTEXT000000378043.xml", "NATURE": "ARRETE", "ORIGINE": "JORF", "ANCIEN_ID": "1AX9960511P84" } }, "VISAS": { "CONTENU": "Le ministre délégué au budget, porte-parole du Gouvernement,
Vu l'article 1er de la loi no 77-1453 du 29 décembre 1977 instituant la commission des infractions fiscales ;
Vu le décret no 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales,
notamment l'article 4 ;
Vu le décret du 30 septembre 1987 portant nomination des membres de la commission des infractions fiscales, modifié par les décret des 7 octobre 1988, 22 février 1989, 13 novembre 1989, 1er octobre 1990, 7 octobre 1990, 20 mars 1992, 10 décembre 1992, 7 octobre 1993, 30 septembre 1994, 11 octobre 1994 et 4 avril 1995 ;
Vu l'arrêté du ministre du budget du 26 juin 1978 portant nomination du secrétaire de la commission des infractions fiscales, modifié par les arrêtés du ministre du budget des 14 mars 1986, 23 octobre 1989 et 25 janvier 1993 ; Sur proposition du président de la commission des infractions fiscales,
Arrête :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 6 mai 1996.
\n

Alain Lamassoure

" } }, "JORFTEXT000000522421": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687628", "#text": "Loi n°47-1635 du 30 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687628", "@numtexte": "47-1635", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-30" }, { "@id": "LEGIARTI000038314919", "@num": "20", "#text": "Loi n° 77-1453 du 29 décembre 1977 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317037", "@num": "16", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317041", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317042", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317043", "@num": "21", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000506071", "#text": "Décret du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000506071", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000879682", "#text": "Décret du 16 mai 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000879682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-16" }, { "@id": "JORFTEXT000000337181", "#text": "Décret du 7 octobre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000337181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-07" }, { "@id": "JORFTEXT000000336541", "#text": "Décret du 16 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336541", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-16" }, { "@id": "JORFTEXT000000881304", "#text": "Décret du 28 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-28" }, { "@id": "JORFTEXT000000886961", "#text": "Décret du 1 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000688020", "#text": "Décret du 29 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000688020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-29" }, { "@id": "JORFTEXT000000522128", "#text": "Décret du 26 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522128", "@nortexte": "BUDZ8700003D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-26" }, { "@id": "JORFTEXT000000871134", "#text": "Arrêté du 23 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871134", "@nortexte": "BUDL8900167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-23" }, { "@id": "JORFTEXT000000535535", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000535535", "@nortexte": "BUDL9000218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-24" }, { "@id": "JORFTEXT000000719076", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719076", "@nortexte": "BUDZ9100008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-27" }, { "@id": "JORFTEXT000000526989", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000526989", "@nortexte": "BUDZ9100010D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-07" }, { "@id": "JORFTEXT000000358007", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000358007", "@nortexte": "BUDZ9200006D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-20" }, { "@id": "JORFTEXT000000177662", "#text": "LOI92-1336", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000699423", "#text": "Décret du 24 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000699423", "@nortexte": "BUDB9350017D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-24" }, { "@id": "JORFTEXT000000733103", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000733103", "@nortexte": "ECOZ9400007D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000378043", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378043", "@nortexte": "ECOZ9690088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000198802", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000198802", "@nortexte": "BUDZ9700001D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-10" }, { "@id": "JORFTEXT000017644628", "#text": "Arrêté du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644628", "@nortexte": "BCFP0773368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "JORFTEXT000020446494", "#text": "Arrêté du 26 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020446494", "@nortexte": "BCFP0907279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "JORFTEXT000021028338", "#text": "Arrêté du 7 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028338", "@nortexte": "BCFP0920789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-07" }, { "@id": "JORFTEXT000021201661", "#text": "Arrêté du 12 octobre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021201661", "@nortexte": "BCFD0921999A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "JORFTEXT000022125083", "#text": "Arrêté du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125083", "@nortexte": "BCRP1010704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022890407", "#text": "Arrêté du 23 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890407", "@nortexte": "BCRP1024383A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-23" }, { "@id": "LEGITEXT000023658809", "#text": "Décret n°2011-238\n du 2 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "JORFTEXT000023658183", "#text": "Décret n°2011-238 du 2 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "JORFTEXT000023830535", "#text": "Arrêté du 1er avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023830535", "@nortexte": "BCRP1109346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-01" }, { "@id": "JORFTEXT000024726086", "#text": "Arrêté du 26 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024726086", "@nortexte": "BCRP1129397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-26" }, { "@id": "JORFTEXT000024909519", "#text": "Arrêté du 24 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024909519", "@nortexte": "BCRP1131762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-24" }, { "@id": "JORFTEXT000025517082", "#text": "Arrêté du 9 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025517082", "@nortexte": "BCRP1207587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-09" }, { "@id": "JORFTEXT000025804399", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804399", "@nortexte": "BCRE1222845A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026178954", "#text": "Arrêté du 11 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026178954", "@nortexte": "BUDE1228982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-11" }, { "@id": "JORFTEXT000026269780", "#text": "Arrêté du 6 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026269780", "@nortexte": "BUDE1231814A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-06" }, { "@id": "JORFTEXT000026483211", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026483211", "@nortexte": "BUDE1233872A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026920238", "#text": "Arrêté du 3 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026920238", "@nortexte": "BUDE1240350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-03" }, { "@id": "JORFTEXT000027618254", "#text": "Arrêté du 21 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027618254", "@nortexte": "EFIE1316253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-21" }, { "@id": "JORFTEXT000028339891", "#text": "Arrêté du 12 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339891", "@nortexte": "BUDE1330835A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-12" }, { "@id": "JORFTEXT000029181418", "#text": "ARRÊTÉ du 1er juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181418", "@nortexte": "FCPE1415692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-01" }, { "@id": "JORFTEXT000029527519", "#text": "ARRÊTÉ du 29 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029527519", "@nortexte": "FCPE1422989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-29" }, { "@id": "JORFTEXT000030440338", "#text": "ARRÊTÉ du 1er avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030440338", "@nortexte": "FCPE1505031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-01" }, { "@id": "JORFTEXT000031288160", "#text": "ARRÊTÉ du 30 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031288160", "@nortexte": "FCPE1523159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-30" }, { "@id": "JORFTEXT000031983414", "#text": "Arrêté du 4 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031983414", "@nortexte": "FCPE1602348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-04" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "JORFTEXT000033161187", "#text": "Arrêté du 21 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033161187", "@nortexte": "ECFE1625867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-21" }, { "@id": "JORFTEXT000034134240", "#text": "Arrêté du 2 mars 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034134240", "@nortexte": "ECFE1706339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-02" }, { "@id": "JORFTEXT000035666132", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035666132", "@nortexte": "CPAE1726899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313767", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313907", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313906", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313908", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309541", "@num": "287 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615864", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615920", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315296", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315295", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315990", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315991", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315996", "@num": "L240", "#text": "Livre des procédures fiscales - art. L240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315675", "@num": "L41", "#text": "Livre des procédures fiscales - art. L41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315725", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (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" }, { "@id": "LEGIARTI000006315743", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316701", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316709", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316714", "@num": "R247-5 A", "#text": "Livre des procédures fiscales - art. R247-5 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 77-1453 du 29 décembre 1977", "MCS_TXT": { "MC": [ "DOUANE", "CODE DES DOUANES", "CODE GENERAL DES IMPOTS", "CGI", "INFRACTION", "PROCEDURE", "IMPOT", "TAXE", "CONTENTIEUX", "REDRESSEMENT", "CONTROLE FISCAL", "FRAUDE FISCALE", "PROJET DE LOI", "RECLAMATION", "CHARGE DE LA PREUVE", "TAXATION D'OFFICE", "INFORMATION", "PUBLICITE", "PREUVE", "PLAINTE", "BUDGET 1977", "LOI DE FINANCES", "AMENDE", "CONFISCATION", "CONCILIATION", "EXPERTISE DOUANIERE", "COMMERCE", "INDUSTRIE", "PROFESSION COMMERCIALE", "INCAPACITE", "REPRESSION DE LA FRAUDE FISCALE", "CONTENTIEUX FISCAL", "CONTENTIEUX DOUANIER", "COMITE", "TRANSACTION", "REMISE", "CREATION", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "LOI n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522421", "NUM": "77-1453", "DATE_PUBLI": "1977-12-30", "DATE_TEXTE": "1977-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1977", "PAGE_DEB_PUBLI": 6279, "PAGE_FIN_PUBLI": 6282 } }, "META_COMMUN": { "ID": "JORFTEXT000000522421", "URL": "texte/version/JORF/TEXT/00/00/00/52/24/JORFTEXT000000522421.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9771453" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. 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" } } }, "JORFTEXT000017644628": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000299367", "#text": "Décret n°62-1587 du 29 décembre 1962 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000574807", "#text": "Décret n°98-977 du 2 novembre 1998 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574807", "@nortexte": "ECOP9800551D", "@numtexte": "98-977", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-11-02" }, { "@id": "JORFTEXT000000261276", "#text": "Décret n°2005-850 du 27 juillet 2005 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000261276", "@nortexte": "PRMX0500111D", "@numtexte": "2005-850", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-27" }, { "@id": "JORFTEXT000000458705", "#text": "Décret n°2006-1792 du 23 décembre 2006 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000458705", "@nortexte": "ECOP0600781D", "@numtexte": "2006-1792", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "arrêté du 10 août 2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "arrêté du 10 août 2004", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code du domaine de l'Etat", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code général de la propriété des personnes publiques", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 12 décembre 2007", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 12 décembre 2007 portant délégation de signature (direction générale de la comptabilité publique)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000017644628", "NOR": "BCFP0773368A", "DATE_PUBLI": "2007-12-14", "DATE_TEXTE": "2007-12-12", "NUM_PARUTION": 290, "NUM_SEQUENCE": 59, "ORIGINE_PUBLI": "JORF n°0290 du 14 décembre 2007" } }, "META_COMMUN": { "ID": "JORFTEXT000017644628", "URL": "texte/version/JORF/TEXT/00/00/17/64/46/JORFTEXT000017644628.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2007/12/12/BCFP0773368A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le directeur général de la comptabilité publique,
Vu le code civil ;
Vu le code général des impôts ;
Vu le livre des procédures fiscales ;
Vu le code général de la propriété des personnes publiques ;
Vu le code du domaine de l'Etat ;
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédures aux contribuables en matière fiscale et douanière, notamment son article 1er ;
Vu le décret du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique, notamment ses articles 6 et 63 ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales instituée par l'article 1er de la loi du 29 décembre 1977 susvisée, notamment son article 5 ;
Vu le décret n° 98-977 du 2 novembre 1998 modifié relatif à la direction générale de la comptabilité publique ;
Vu le décret n° 2005-850 du 27 juillet 2005 relatif aux délégations de signature des membres du Gouvernement ;
Vu le décret n° 2006-1792 du 23 décembre 2006 relatif au transfert des compétences de la direction générale des impôts à la direction générale de la comptabilité publique en matière domaniale ;
Vu l'arrêté du 10 août 2004 modifié portant organisation de la direction générale de la comptabilité publique ;
Vu l'arrêté du 10 août 2004 modifié portant organisation des sous-directions de la direction générale de la comptabilité publique,
Arrête :

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

Fait à Paris, le 12 décembre 2007.

D. Lamiot

" } }, "JORFTEXT000018737934": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n°62-1587 du 29 décembre 1962 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000669816", "#text": "Décret n°64-1022 du 29 septembre 1964 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000669816", "@numtexte": "64-1022", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-09-29" }, { "@id": "JORFTEXT000000878035", "#text": "Loi n°68-1250 du 31 décembre 1968 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878035", "@numtexte": "68-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000261276", "#text": "Décret n°2005-850 du 27 juillet 2005 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000261276", "@nortexte": "PRMX0500111D", "@numtexte": "2005-850", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-27" }, { "@id": "JORFTEXT000018565341", "#text": "Décret n°2008-309 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565341", "@nortexte": "BCFP0806741D", "@numtexte": "2008-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "arrêté du 3 avril 2008", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code du domaine de l'Etat", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code général de la propriété des personnes publiques", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 23 avril 2008", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 23 avril 2008 portant délégation de signature (direction générale des finances publiques)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000018737934", "NOR": "BCFP0810740A", "DATE_PUBLI": "2008-04-30", "DATE_TEXTE": "2008-04-23", "NUM_SEQUENCE": 57, "ORIGINE_PUBLI": "JORF n°0102 du 30 avril 2008" } }, "META_COMMUN": { "ID": "JORFTEXT000018737934", "URL": "texte/version/JORF/TEXT/00/00/18/73/79/JORFTEXT000018737934.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2008/4/23/BCFP0810740A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le directeur général des finances publiques,
Vu le code de justice administrative ;
Vu le code civil ;
Vu le code général des impôts ;
Vu le code de commerce ;
Vu le livre des procédures fiscales, notamment ses articles L. 228 et R. 228-1 ;
Vu le code général de la propriété des personnes publiques ;
Vu le code du domaine de l'Etat ;
Vu la loi n° 68-1250 du 31 décembre 1968 relative à la prescription des créances sur l'Etat, les départements, les communes et les établissements publics ;
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédures aux contribuables en matière fiscale et douanière, notamment son article 1er ;
Vu la loi n° 87-1127 du 31 décembre 1987 modifiée portant réforme du contentieux administratif ;
Vu l'ordonnance n° 45-1708 du 31 juillet 1945 sur le Conseil d'Etat ;
Vu le décret n° 64-1022 du 29 septembre 1964 relatif à la constatation et à l'apurement des débets des comptables publics et assimilés ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales instituée par l'article 1er de la loi du 29 décembre 1977 susvisée, notamment son article 5 ;
Vu le décret n° 2005-850 du 27 juillet 2005 relatif aux délégations de signature des membres du Gouvernement ;
Vu le décret n° 2008-309 du 3 avril 2008 portant dispositions transitoires relatives à la direction générale des finances publiques ;
Vu le décret n° 2008-310 du 3 avril 2008 relatif à la direction générale des finances publiques ;
Vu le décret du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique, notamment ses articles 6 et 63 ;
Vu l'arrêté du 3 avril 2008 portant organisation de la direction générale des finances publiques,
Arrête :

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

Fait à Paris, le 23 avril 2008.

P. Parini

" } }, "JORFTEXT000019066703": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n°62-1587 du 29 décembre 1962 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000669816", "#text": "Décret n°64-1022 du 29 septembre 1964 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000669816", "@numtexte": "64-1022", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-09-29" }, { "@id": "JORFTEXT000000878035", "#text": "Loi n°68-1250 du 31 décembre 1968 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878035", "@numtexte": "68-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000261276", "#text": "Décret n°2005-850 du 27 juillet 2005 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000261276", "@nortexte": "PRMX0500111D", "@numtexte": "2005-850", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-27" }, { "@id": "JORFTEXT000018565341", "#text": "Décret n°2008-309 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565341", "@nortexte": "BCFP0806741D", "@numtexte": "2008-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000018622811", "#text": "Décret n°2008-333 du 10 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018622811", "@nortexte": "ESRX0800842D", "@numtexte": "2008-333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-10" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "arrêté du 3 avril 2008", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code du domaine de l'Etat", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code général de la propriété des personnes publiques", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 19 juin 2008", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 19 juin 2008 portant délégation de signature (direction générale des finances publiques)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000019066703", "NOR": "BCFP0814965A", "DATE_PUBLI": "2008-06-26", "DATE_TEXTE": "2008-06-19", "NUM_SEQUENCE": 44, "ORIGINE_PUBLI": "JORF n°0148 du 26 juin 2008" } }, "META_COMMUN": { "ID": "JORFTEXT000019066703", "URL": "texte/version/JORF/TEXT/00/00/19/06/67/JORFTEXT000019066703.xml", "ID_ELI": "http://www.legifrance.gouv.fr/eli/arrete/2008/6/19/BCFP0814965A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le directeur général des finances publiques,
Vu le code de justice administrative ;
Vu le code civil ;
Vu le code général des impôts ;
Vu le code de commerce ;
Vu le livre des procédures fiscales, notamment ses articles L. 228 et R. 228-1 ;
Vu le code général de la propriété des personnes publiques ;
Vu le code du domaine de l'Etat ;
Vu la loi n° 68-1250 du 31 décembre 1968 relative à la prescription des créances sur l'Etat, les départements, les communes et les établissements publics ;
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédures aux contribuables en matière fiscale et douanière, notamment son article 1er ;
Vu la loi n° 87-1127 du 31 décembre 1987 modifiée portant réforme du contentieux administratif ;
Vu l'ordonnance n° 45-1708 du 31 juillet 1945 sur le Conseil d'Etat ;
Vu le décret du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique, notamment ses articles 6 et 63 ;
Vu le décret n° 64-1022 du 29 septembre 1964 relatif à la constatation et à l'apurement des débets des comptables publics et assimilés ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales instituée par l'article 1er de la loi du 29 décembre 1977 susvisée, notamment son article 5 ;
Vu le décret n° 2005-850 du 27 juillet 2005 relatif aux délégations de signature des membres du Gouvernement ;
Vu le décret n° 2008-309 du 3 avril 2008 portant dispositions transitoires relatives à la direction générale des finances publiques ;
Vu le décret n° 2008-310 du 3 avril 2008 relatif à la direction générale des finances publiques ;
Vu le décret du 10 avril 2008 portant nomination d'un directeur général à l'administration centrale du ministère du budget, des comptes publics et de la fonction publique ;
Vu l'arrêté du 3 avril 2008 portant organisation de la direction générale des finances publiques,
Arrête :

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

Fait à Paris, le 19 juin 2008.

P. Parini

" } }, "JORFTEXT000019379069": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n°45-1708 du 31 juillet 1945 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000299367", "#text": "Décret n°62-1587 du 29 décembre 1962 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000299367", "@numtexte": "62-1587", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-12-29" }, { "@id": "JORFTEXT000000669816", "#text": "Décret n°64-1022 du 29 septembre 1964 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000669816", "@numtexte": "64-1022", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-09-29" }, { "@id": "JORFTEXT000000878035", "#text": "Loi n°68-1250 du 31 décembre 1968 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878035", "@numtexte": "68-1250", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000261276", "#text": "Décret n°2005-850 du 27 juillet 2005 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000261276", "@nortexte": "PRMX0500111D", "@numtexte": "2005-850", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-27" }, { "@id": "JORFTEXT000018565341", "#text": "Décret n°2008-309 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565341", "@nortexte": "BCFP0806741D", "@numtexte": "2008-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "JORFTEXT000018622811", "#text": "Décret n°2008-333 du 10 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018622811", "@nortexte": "ESRX0800842D", "@numtexte": "2008-333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-10" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "CODE GENERAL DES IMPOTS, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070933", "#text": "Code de justice administrative. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "arrêté du 3 avril 2008", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code du domaine de l'Etat", "@sens": "source", "@typelien": "CITATION" }, { "#text": "code général de la propriété des personnes publiques", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Arrêté du 22 août 2008", "MINISTERE": "Ministère du budget, des comptes publics et de la fonction publique", "TITREFULL": "Arrêté du 22 août 2008 portant délégation de signature (direction générale des finances publiques)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000019379069", "NOR": "BCFP0820619A", "DATE_PUBLI": "2008-08-27", "DATE_TEXTE": "2008-08-22", "NUM_PARUTION": 199, "NUM_SEQUENCE": 32, "ORIGINE_PUBLI": "JORF n°0199 du 27 août 2008" } }, "META_COMMUN": { "ID": "JORFTEXT000019379069", "URL": "texte/version/JORF/TEXT/00/00/19/37/90/JORFTEXT000019379069.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2008/8/22/BCFP0820619A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le directeur général des finances publiques,
Vu le code de justice administrative ;
Vu le code civil ;
Vu le code général des impôts ;
Vu le code de commerce ;
Vu le livre des procédures fiscales, notamment ses articles L. 228 et R. 228-1 ;
Vu le code général de la propriété des personnes publiques ;
Vu le code du domaine de l'Etat ;
Vu la loi n° 68-1250 du 31 décembre 1968 relative à la prescription des créances sur l'Etat, les départements, les communes et les établissements publics ;
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédures aux contribuables en matière fiscale et douanière, notamment son article 1er ;
Vu la loi n° 87-1127 du 31 décembre 1987 modifiée portant réforme du contentieux administratif ;
Vu l'ordonnance n° 45-1708 du 31 juillet 1945 sur le Conseil d'Etat ;
Vu le décret du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique, notamment ses articles 6 et 63 ;
Vu le décret n° 64-1022 du 29 septembre 1964 relatif à la constatation et à l'apurement des débets des comptables publics et assimilés ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales instituée par l'article 1er de la loi du 29 décembre 1977 susvisée, notamment son article 5 ;
Vu le décret n° 2005-850 du 27 juillet 2005 relatif aux délégations de signature des membres du Gouvernement ;
Vu le décret n° 2008-309 du 3 avril 2008 portant dispositions transitoires relatives à la direction générale des finances publiques ;
Vu le décret n° 2008-310 du 3 avril 2008 relatif à la direction générale des finances publiques ;
Vu le décret du 10 avril 2008 portant nomination d'un directeur général à l'administration centrale du ministère du budget, des comptes publics et de la fonction publique ;
Vu l'arrêté du 3 avril 2008 portant organisation de la direction générale des finances publiques,
Arrête :

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

Fait à Paris, le 22 août 2008.

P. Parini

" } }, "JORFTEXT000023658183": { "SM": { "CONTENU": "modification de l'article 1 dudit décret." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000557229", "#text": "Décret n°98-819 du 8 septembre 1998 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000557229", "@nortexte": "ECOP9700056D", "@numtexte": "98-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-08" }, { "@id": "LEGIARTI000006508745", "@num": "1", "#text": "Décret n°98-819 du 8 septembre 1998 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000557229", "@nortexte": "ECOP9700056D", "@numtexte": "98-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-08" } ] }, "TITRE": "Décret n°2011-238 du 2 mars 2011", "MCS_TXT": { "MC": [ "BUDGET", "PROCEDURE FISCALE", "COMMISSION DES INFRACTIONS FISCALES", "COMITE CONSULTATIF POUR LA REPRESSION DES ABUS DE DROIT", "COMITE DU CONTENTIEUX FISCAL DOUANIER ET DES CHANGES", "PRESIDENT", "MEMBRE", "RAPPORTEUR", "TRAITEMENT", "REMUNERATION", "INDEMNITE", "ATTRIBUTION", "VERSEMENT", "BENEFICIAIRE" ] }, "MINISTERE": "Ministère du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat", "TITREFULL": "Décret n° 2011-238 du 2 mars 2011 modifiant le décret n° 98-819 du 8 septembre 1998 relatif aux indemnités susceptibles d'être allouées aux présidents, aux membres et aux rapporteurs de la commission des infractions fiscales, du comité consultatif pour la répression des abus de droit et du comité du contentieux fiscal, douanier et des changes" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000023658183", "NOR": "BCRE1020065D", "NUM": "2011-238", "DATE_PUBLI": "2011-03-04", "DATE_TEXTE": "2011-03-02", "NUM_PARUTION": 53, "NUM_SEQUENCE": 23, "ORIGINE_PUBLI": "JORF n°0053 du 4 mars 2011" } }, "META_COMMUN": { "ID": "JORFTEXT000023658183", "URL": "texte/version/JORF/TEXT/00/00/23/65/81/JORFTEXT000023658183.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2011/3/2/BCRE1020065D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2011/3/2/2011-238/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Publics concernés : conseillers d'Etat.
Objet : modification de l'indemnité allouée au président de la commission des infractions fiscales (CIF).
Entrée en vigueur : immédiate.
Notice : le décret modifie l'article 1er du décret n° 98-819 du 8 septembre 1998 relatif aux indemnités susceptibles d'être allouées aux présidents, aux membres et aux rapporteurs de la commission des infractions fiscales, du comité consultatif pour la répression des abus de droit, devenu comité de l'abus de droit fiscal et du comité du contentieux fiscal, douanier et des changes.
Le président de la CIF et les présidents de chaque section composant la CIF perçoivent actuellement une indemnité identique. Cependant, en plus de ses missions de président de section, le président de la CIF accomplit des missions transversales (signature de l'ensemble des avis rendus par la commission, organisation et fonctionnement administratif de la commission...) appelées, en outre, à se développer compte tenu de l'extension récente des compétences de la CIF.
Afin de tenir compte des sujétions particulières et de la responsabilité juridique du président de la CIF, le présent décret modifie les modalités de calcul de son indemnité, déterminée initialement en fonction du nombre de séances qu'il préside, en instaurant une indemnité forfaitaire mensuelle.
Références : le texte modifié par le présent décret peut être consulté, dans sa rédaction issue de cette modification, sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat, porte-parole du Gouvernement,
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales ;
Vu le décret n° 98-819 du 8 septembre 1998 relatif aux indemnités susceptibles d'être allouées aux présidents, aux membres et aux rapporteurs de la commission des infractions fiscales, du comité consultatif pour la répression des abus de droit et du comité du contentieux fiscal, douanier et des changes,
Décrète :

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

Fait le 2 mars 2011.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics,

de la fonction publique et de la réforme de l'Etat,

porte-parole du Gouvernement,

François Baroin

Le secrétaire d'Etat auprès du ministre du budget,

des comptes publics, de la fonction publique

et de la réforme de l'Etat,

chargé de la fonction publique,

Georges Tron

" } }, "LEGITEXT000023658809": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "Loi n°77-1453 du 29 décembre 1977 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000557229", "#text": "Décret n°98-819 du 8 septembre 1998 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000557229", "@nortexte": "ECOP9700056D", "@numtexte": "98-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-08" }, { "@id": "LEGIARTI000006508745", "@num": "1", "#text": "Décret n°98-819 du 8 septembre 1998 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000557229", "@nortexte": "ECOP9700056D", "@numtexte": "98-819", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-09-08" } ] }, "TITRE": "Décret n°2011-238\n du 2 mars 2011", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2011-238 du 2 mars 2011 modifiant le décret n° 98-819 du 8 septembre 1998 relatif aux indemnités susceptibles d'être allouées aux présidents, aux membres et aux rapporteurs de la commission des infractions fiscales, du comité consultatif pour la répression des abus de droit et du comité du contentieux fiscal, douanier et des changes", "DATE_DEBUT": "2011-03-05" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000023658183", "NOR": "BCRE1020065D", "NUM": "2011-238", "DATE_PUBLI": "2011-03-04", "DATE_TEXTE": "2011-03-02", "NUM_SEQUENCE": 23, "ORIGINE_PUBLI": "JORF n°0053 du 4 mars 2011", "DERNIERE_MODIFICATION": "2011-03-05" } }, "META_COMMUN": { "ID": "LEGITEXT000023658809", "URL": "texte/version/LEGI/TEXT/00/00/23/65/88/LEGITEXT000023658809.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat, porte-parole du Gouvernement,
Vu la loi n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière ;
Vu le décret n° 78-636 du 12 juin 1978 fixant la composition et les conditions de fonctionnement de la commission des infractions fiscales ;
Vu le décret n° 98-819 du 8 septembre 1998 relatif aux indemnités susceptibles d'être allouées aux présidents, aux membres et aux rapporteurs de la commission des infractions fiscales, du comité consultatif pour la répression des abus de droit et du comité du contentieux fiscal, douanier et des changes,
Décrète :

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

Fait le 2 mars 2011.

François Fillon

Par le Premier ministre :

Le ministre du budget, des comptes publics,

de la fonction publique et de la réforme de l'Etat,

porte-parole du Gouvernement,

François Baroin

Le secrétaire d'Etat auprès du ministre du budget,

des comptes publics, de la fonction publique

et de la réforme de l'Etat,

chargé de la fonction publique,

Georges Tron

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000868835", "cible": false, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000019066703", "cible": false, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000023658183", "cible": false, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000019379069", "cible": false, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000522421", "cible": true, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000018737934", "cible": false, "cidtexte": "JORFTEXT000000875623", "id": "JORFTEXT000000875623", "typelien": "CITATION" }, { "texte_version_id": 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