{ "article": { "LEGIARTI000028287829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028287829", "URL": "article/LEGI/ARTI/00/00/28/28/78/LEGIARTI000028287829.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000028280669", "@num": "16", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028287829", "@fin": "2999-01-01", "@num": "L228 B", "@etat": "VIGUEUR", "@debut": "2013-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La commission des infractions fiscales élabore chaque année à l'attention du Gouvernement et du Parlement un rapport d'activité, qui fait l'objet d'une publication, dans lequel figurent notamment le nombre de dossiers reçus et examinés, le nombre d'avis favorables et défavorables émis, répartis par impôts et taxes, ainsi que par catégories socio-professionnelles, en précisant le montant des droits visés pénalement.

Les conditions du déclenchement des poursuites pénales en matière de fraude fiscale et les critères définis par la commission des infractions fiscales en la matière font l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].

" } }, "LEGIARTI000028312013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L251 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312013", "URL": "article/LEGI/ARTI/00/00/28/31/20/LEGIARTI000028312013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588664", "#text": "Décret n°2001-436 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000028280667", "@num": "15", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "cible", "@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": "LEGIARTI000006315537", "@fin": "2001-03-31", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315538", "@fin": "2012-03-01", "@num": "L251 A", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312013", "@fin": "2018-10-25", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526854", "@fin": "2019-12-30", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041474095", "@fin": "2999-01-01", "@num": "L251 A", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chaque année, le ministre chargé du budget publie un rapport sur l'application de la politique de remises et de transactions à titre gracieux par l'administration fiscale. Ce rapport peut faire l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].

\n
" } }, "LEGIARTI000033814234": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033814234", "URL": "article/LEGI/ARTI/00/00/33/81/42/LEGIARTI000033814234.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\n
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000033760740", "@num": "108", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 108", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000028312044", "@num": "L2222-22", "#text": "Code général de la propriété des personnes publ... - art. L2222-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041681", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045038110", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288208", "@num": "L102 D", "#text": "Livre des procédures fiscales - art. L102 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288185", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288201", "@num": "L96 J", "#text": "Livre des procédures fiscales - art. L96 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163003", "@fin": "2999-01-01", "#text": "4 : Opposition à fonction et obstacle au contrôle de l'impôt", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049242936", "@fin": "1979-07-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312934", "@fin": "1982-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312935", "@fin": "1984-02-25", "@num": "1734", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312937", "@fin": "1987-07-09", "@num": "1734", "@etat": "ABROGE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312938", "@fin": "2013-12-08", "@num": "1734", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312041", "@fin": "2015-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059614", "@fin": "2017-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814234", "@fin": "2019-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432374", "@fin": "2024-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048651374", "@fin": "2999-01-01", "@num": "1734", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le refus de communication des documents et renseignements demandés par l'administration dans l'exercice de son droit de communication ou tout comportement faisant obstacle à la communication entraîne l'application d'une amende de 5 000 €. Cette amende s'applique pour chaque demande, dès lors que tout ou partie des documents ou renseignements sollicités ne sont pas communiqués. Une amende de même montant est applicable en cas d'absence de tenue de ces documents ou de destruction de ceux-ci avant les délais prescrits.

Une amende égale à 1 500 € est applicable, pour chaque document, sans que le total des amendes puisse être supérieur à 50 000 € [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013], en cas d'opposition à la prise de copie mentionnée à l'article L. 13 F du livre des procédures fiscales.

Les manquements aux obligations prévues aux articles L. 96 J et L. 102 D du livre des procédures fiscales entraînent l'application d'une amende égale à 1 500 € par logiciel ou système de caisse vendu ou par client pour lequel une prestation a été réalisée dans l'année.

" } }, "LEGIARTI000036432374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432374", "URL": "article/LEGI/ARTI/00/00/36/43/23/LEGIARTI000036432374.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du III de l'article 106 de la loi n° 2017-1837 du 30 décembre 2017, ces dispositions entrent en vigueur le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000036377684", "@num": "106", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000028312044", "@num": "L2222-22", "#text": "Code général de la propriété des personnes publ... - art. 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L102 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288185", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288201", "@num": "L96 J", "#text": "Livre des procédures fiscales - art. L96 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163003", "@fin": "2999-01-01", "#text": "4 : Opposition à fonction et obstacle au contrôle de l'impôt", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000049242936", "@fin": "1979-07-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312934", "@fin": "1982-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312935", "@fin": "1984-02-25", "@num": "1734", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312937", "@fin": "1987-07-09", "@num": "1734", "@etat": "ABROGE", "@debut": "1984-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312938", "@fin": "2013-12-08", "@num": "1734", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312041", "@fin": "2015-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059614", "@fin": "2017-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814234", "@fin": "2019-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432374", "@fin": "2024-01-01", "@num": "1734", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048651374", "@fin": "2999-01-01", "@num": "1734", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le refus de communication des documents et renseignements demandés par l'administration dans l'exercice de son droit de communication ou tout comportement faisant obstacle à la communication entraîne l'application d'une amende de 10 000 €. Cette amende s'applique pour chaque demande, dès lors que tout ou partie des documents ou renseignements sollicités ne sont pas communiqués. Une amende de même montant est applicable en cas d'absence de tenue de ces documents ou de destruction de ceux-ci avant les délais prescrits.

Les manquements aux obligations prévues aux articles L. 96 J et L. 102 D du livre des procédures fiscales entraînent l'application d'une amende égale à 10 000 € par logiciel, application ou système de caisse vendu ou par client pour lequel une prestation a été réalisée dans l'année.

" } }, "LEGIARTI000037526854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L251 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526854", "URL": "article/LEGI/ARTI/00/00/37/52/68/LEGIARTI000037526854.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588664", "#text": "Décret n°2001-436 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000037520332", "@num": "35", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "cible", "@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": "LEGIARTI000006315537", "@fin": "2001-03-31", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315538", "@fin": "2012-03-01", "@num": "L251 A", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312013", "@fin": "2018-10-25", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526854", "@fin": "2019-12-30", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041474095", "@fin": "2999-01-01", "@num": "L251 A", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chaque année, le ministre chargé du budget publie un rapport sur l'application de la politique de remises et de transactions à titre gracieux par l'administration fiscale, qui mentionne le nombre, le montant total, le montant médian et le montant moyen des remises accordées, répartis par type de remise accordée et par imposition concernée, pour les personnes morales et pour les personnes physiques. Ce rapport peut faire l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].

\n
" } }, "LEGIARTI000041474095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L251 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041474095", "URL": "article/LEGI/ARTI/00/00/41/47/40/LEGIARTI000041474095.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000588664", "#text": "Décret n°2001-436 du 21 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000039793493", "@num": "262", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 262", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "cible", "@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": "LEGIARTI000006315537", "@fin": "2001-03-31", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315538", "@fin": "2012-03-01", "@num": "L251 A", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312013", "@fin": "2018-10-25", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526854", "@fin": "2019-12-30", "@num": "L251 A", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041474095", "@fin": "2999-01-01", "@num": "L251 A", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chaque année, le ministre chargé du budget publie un rapport sur l'application de la politique de remises et de transactions à titre gracieux par l'administration fiscale, qui mentionne le nombre, le montant total, le montant médian et le montant moyen des remises accordées, répartis par type de remise accordée et par imposition concernée, pour les personnes morales et pour les personnes physiques. Ce rapport mentionne également ces mêmes informations concernant les règlements d'ensemble réalisés par l'administration fiscale. Il présente enfin les conventions judiciaires d'intérêt public signées en matière fiscale. Ce rapport peut faire l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].

" } }, "LEGIARTI000048651374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048651374", "URL": "article/LEGI/ARTI/00/00/48/65/13/LEGIARTI000048651374.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "LEGIARTI000048624940", "@num": "24", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000028312044", "@num": "L2222-22", "#text": "Code général de la propriété des personnes publ... - art. L2222-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041681", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045038110", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288208", "@num": "L102 D", "#text": "Livre des procédures fiscales - art. L102 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288185", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044814609", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288201", "@num": "L96 J", "#text": "Livre des procédures fiscales - art. 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Le refus de communication des documents et renseignements demandés par l'administration dans l'exercice de son droit de communication ou tout comportement faisant obstacle à la communication entraîne l'application d'une amende de 10 000 €. Cette amende s'applique pour chaque demande, dès lors que tout ou partie des documents ou renseignements sollicités ne sont pas communiqués. Une amende de même montant est applicable en cas d'absence de tenue de ces documents ou de destruction de ceux-ci avant les délais prescrits.

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Le président,

Jean-Louis Debré

" } }, "JORFTEXT000028278976": { "SM": { "CONTENU": "Modification du code de procédure pénale, du code pénal, du code général des impôts, du livre des procédures fiscales, du code des douanes, du code général de la propriété des personnes publiques, du code des assurances, du code de la mutualité, du code de la sécurité sociale, du code du commerce, du code du travail, du code monétaire et financier, du code de l'organisation judiciaire. Modification de la loi n° 83-634 du 13 juillet 1983 portant droits et obligations des fonctionnaires : création après l'article 6 bis de l'article 6 ter. Modification de la loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 : modification de l'article 128. Modification de la loi du 17 décembre 1926 portant code disciplinaire et pénal de la marine marchande : modification de l'article 5. Modification de l'ordonnance n° 2004-823 du 19 août 2004 portant actualisation et adaptation du droit économique et financier applicable à Mayotte, en Nouvelle-Calédonie, en Polynésie française et dans les îles Wallis et Futuna : modification de l'article 1er." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000028279457", "#text": "Décision n°2013-679 DC\n du 4 décembre 2013, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000028279457", "@nortexte": "CSCL1329786S", "@numtexte": "2013-679 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-04" }, { "@id": "JORFARTI000028401974", "#text": "Décision n°2013-685 DC du 29 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028401973", "@nortexte": "CSCL1332093S", "@numtexte": "2013-685 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-12-29" }, { "@id": "JORFTEXT000028538907", "#text": "Décret n°2014-64 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540066", "#text": "Décret n°2014-64 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540066", "#text": "Décret n°2014-64 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538907", "@nortexte": "JUSB1330630D", "@numtexte": "2014-64", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028538943", "#text": "Décret n°2014-65 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540167", "#text": "Décret n°2014-65 du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028538943", "#text": "Décret n°2014-65 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028538943", "@nortexte": "JUSB1402213D", "@numtexte": "2014-65", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540650", "#text": "Décret n°2014-69\n du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "LEGITEXT000028540650", "#text": "Décret n°2014-69\n du 29 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028539010", "#text": "Décret n°2014-69 du 29 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028539010", "@nortexte": "JUSD1402261D", "@numtexte": "2014-69", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-01-29" }, { "@id": "JORFTEXT000028720488", "#text": "Décret n°2014-327 du 12 mars 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000028723675", "#text": "Décret n°2014-327 du 12 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000028723675", "#text": "Décret n°2014-327 du 12 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028720488", "@nortexte": "JUSD1331911D", "@numtexte": "2014-327", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-03-12" }, { "@id": "LEGITEXT000029778204", "#text": "DÉCRET n°2014-1372 du 17 novembre 2014 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029777823", "@nortexte": "FCPE1413961D", "@numtexte": "2014-1372", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-17" }, { "@id": "LEGITEXT000029974894", "#text": "DÉCRET n°2014-1636 du 26 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029965927", "@nortexte": "FCPE1408274D", "@numtexte": "2014-1636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-26" }, { "@id": "JORFARTI000032149592", "#text": "Rapport - 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2013-679 DC en date du 4 décembre 2013,\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 6 décembre 2013.

François Hollande

Par le Président de la République :

Le Premier ministre,

Jean-Marc Ayrault

La garde des sceaux,

ministre de la justice,

Christiane Taubira

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre du travail, de l'emploi,

de la formation professionnelle

et du dialogue social,

Michel Sapin

La ministre de la réforme de l'Etat,

de la décentralisation

et de la fonction publique,

Marylise Lebranchu

Le ministre des outre-mer,

Victorin Lurel

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Bernard Cazeneuve

\n\n (1) Loi n° 2013-1117.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 1011 ;\n Lettre rectificative n° 1021 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1130 ;\n Avis de Mme Sandrine Mazetier, au nom de la commission des finances, n° 1125 ;\n Discussion le 20 juin 2013 et adoption, après engagement de la procédure accélérée, le 25 juin 2013 (TA n° 163).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 690 (2012-2013) ;\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission des lois, n° 738 (2012-2013) ;\n Avis de M. François Marc, au nom de la commission des finances, n° 730 (2012-2013) ;\n Texte de la commission n° 739 (2012-2013) ;\n Discussion les 17 et 18 juillet 2013 et adoption le 18 juillet 2013 (TA n° 198, 2012-2013).\nAssemblée nationale :\n Projet de loi, modifié par le Sénat, n° 1293 ;\n Rapport de M. Yann Galut, au nom de la commission mixte paritaire, n° 1296.\nSénat :\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission mixte paritaire, n° 789 (2012-2013) ;\n Résultat des travaux de la commission n° 790 (2012-2013).\nAssemblée nationale :\n Projet de loi, modifié par le Sénat, n° 1293 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1348 ;\n Avis de Mme Sandrine Mazetier, au nom de la commission des finances, n° 1343 ;\n Discussion et adoption le 17 septembre 2013 (TA n° 210).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 855 (2012-2013) ;\n Rapport de M. Alain Anziani et Mme Virginie Klès, au nom de la commission des lois, n° 21 (2013-2014) ;\n Avis de M. François Marc, au nom de la commission des finances, n° 2 (2013-2014) ;\n Texte de la commission n° 22 (2013-2014) ;\n Discussion et adoption le 8 octobre 2013 (TA n° 6, 2013-2014).\nAssemblée nationale :\n Projet de loi, adopté par le Sénat en nouvelle lecture, n° 1422 ;\n Rapport de M. Yann Galut, au nom de la commission des lois, n° 1493 ;\n Discussion le 30 octobre 2013 et adoption, en lecture définitive, le 5 novembre 2013 (TA n° 237).\n― Conseil constitutionnel :\n Décision n° 2013-679 DC du 4 décembre 2013 publiée au Journal officiel de ce jour." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000028278976", "cible": false, "cidtexte": "JORFTEXT000028279457", "id": "JORFTEXT000028279457", "typelien": "CITATION" } ], "textelr": { "JORFTEXT000028278976": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000028278976", "NOR": "JUSX1310649L", "NUM": "2013-1117", "DATE_PUBLI": "2013-12-07", "DATE_TEXTE": "2013-12-06", "NUM_PARUTION": 284, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°0284 du 7 décembre 2013", "PAGE_DEB_PUBLI": 19941, "PAGE_FIN_PUBLI": 19954 } }, "META_COMMUN": { "ID": "JORFTEXT000028278976", "URL": "texte/struct/JORF/TEXT/00/00/28/27/89/JORFTEXT000028278976.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2013/12/6/JUSX1310649L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2013/12/6/2013-1117/jo/texte" } } }, "STRUCT": { "LIEN_SECTION_TA": [ { "@id": "JORFSCTA000028278977", "@cid": "JORFSCTA000028278977", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278977.xml", "#text": "TITRE Ier : DISPOSITIONS RENFORÇANT LA POURSUITE ET LA RÉPRESSION DES INFRACTIONS EN MATIÈRE DE DÉLINQUANCE ÉCONOMIQUE, FINANCIÈRE ET FISCALE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278978", "@cid": "JORFSCTA000028278978", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278978.xml", "#text": "TITRE II : PRÉVENTION DE LA FRAUDE ET DE LA DÉLINQUANCE FISCALE ET FINANCIÈRE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278979", "@cid": "JORFSCTA000028278979", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278979.xml", "#text": "TITRE III : DES LANCEURS D'ALERTE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278980", "@cid": "JORFSCTA000028278980", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278980.xml", "#text": "TITRE IV : DISPOSITIONS RELATIVES AUX PROCÉDURES FISCALES ET DOUANIÈRES", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278981", "@cid": "JORFSCTA000028278981", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278981.xml", "#text": "TITRE V : DISPOSITIONS RELATIVES AUX JURIDICTIONS SPÉCIALISÉES EN MATIÈRE ÉCONOMIQUE ET FINANCIÈRE", "@debut": "2999-01-01" }, { "@id": "JORFSCTA000028278982", "@cid": "JORFSCTA000028278982", "@fin": "2999-01-01", "@niv": 1, "@url": "/JORF/SCTA/00/00/28/27/89/JORFSCTA000028278982.xml", "#text": "TITRE VI : DISPOSITIONS FINALES", "@debut": "2999-01-01" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000028278976", "@fin": "2999-01-01", "@num": "2013-1117", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000028280575", "@fin": "2999-01-01", "@num": "2013-1117", "@debut": "2013-12-08" } } ] } }, "JORFTEXT000028279457": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000028279457", "NOR": "CSCL1329786S", "NUM": "2013-679 DC", "DATE_PUBLI": "2013-12-07", "DATE_TEXTE": "2013-12-04", "NUM_PARUTION": 284, "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°0284 du 7 décembre 2013", "PAGE_DEB_PUBLI": 19958, "PAGE_FIN_PUBLI": 19965 } }, "META_COMMUN": { "ID": "JORFTEXT000028279457", "URL": "texte/struct/JORF/TEXT/00/00/28/27/94/JORFTEXT000028279457.xml", "NATURE": "DECISION", "ORIGINE": "JORF" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000028279458", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000028279545", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000028279549", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000028279550", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000028279553", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000028279457", "@fin": "2999-01-01", "@num": "2013-679 DC", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000028279457", "liens_entrants": true }