{ "article": { "LEGIARTI000006315989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-20", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315989", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL228AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520943", "@num": "1729 A bis", "#text": "Code général des impôts, CGI. - art. 1729 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@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": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442439", "@num": "L142 A", "#text": "Livre des procédures fiscales - art. L142 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949048", "@num": "L188 B", "#text": "Livre des procédures fiscales - art. L188 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196900", "@num": "L228 A", "#text": "Livre des procédures fiscales - art. L228 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906511", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906504", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. R*228-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906495", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147372", "@fin": "1986-12-09", "#text": "EXERCICE DES POURSUITES PENALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133978", "@fin": "1986-12-09", "#text": "LES PROCEDURES PENALES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration sur avis conforme de la commission des infractions fiscales.
\n
La commission examine les affaires qui lui sont soumises par le ministre chargé des finances. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.
\n
Le ministre est lié par les avis de la commission.
" } }, "LEGIARTI000006315990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315990", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL228AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (M) JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520943", "@num": "1729 A bis", "#text": "Code général des impôts, CGI. - art. 1729 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-876 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442439", "@num": "L142 A", "#text": "Livre des procédures fiscales - art. L142 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949048", "@num": "L188 B", "#text": "Livre des procédures fiscales - art. L188 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196900", "@num": "L228 A", "#text": "Livre des procédures fiscales - art. L228 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906511", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906504", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. R*228-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906495", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration sur avis conforme de la commission des infractions fiscales.
\n
La commission examine les affaires qui lui sont soumises par le ministre chargé des finances. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.
\n
Le ministre est lié par les avis de la commission.
\n
Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.
" } }, "LEGIARTI000006316414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-08", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316414", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316414.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR228ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 septies-0 F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316414", "@fin": "2010-11-08", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019113", "@fin": "2013-07-05", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027661829", "@fin": "2019-06-09", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2013-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623926", "@fin": "2020-12-31", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2019-06-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906504", "@fin": "2999-01-01", "@num": "R*228-2", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la commission est saisie, le secrétariat en informe le contribuable par lettre recommandée avec avis de réception. Il lui communique l'essentiel des griefs qui motivent cette saisine et l'invite en même temps à faire parvenir à la commission, dans un délai de trente jours, les informations qu'il estimerait nécessaires.
\n
Le contribuable n'est pas admis à présenter des observations orales par lui-même ni par mandataire.
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R*228-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration sur avis conforme de la commission des infractions fiscales.

La commission examine les affaires qui lui sont soumises par le ministre chargé du budget. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.

Toutefois, la commission examine l'affaire sans que le contribuable soit avisé de la saisine ni informé de son avis lorsque le ministre chargé du budget fait valoir qu'existent des présomptions caractérisées qu'une infraction fiscale pour laquelle existe un risque de dépérissement des preuves résulte :

1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ou de contrats souscrits auprès d'organismes établis dans un Etat ou territoire qui n'a pas conclu avec la France de convention d'assistance administrative en vue de lutter contre la fraude ou l'évasion fiscale entrée en vigueur au moment des faits et dont la mise en œuvre permet l'accès effectif à tout renseignement, y compris bancaire, nécessaire à l'application de la législation fiscale française ;

2° Soit de l'interposition, dans un Etat ou territoire mentionné au 1°, de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable ;

3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification.

Le ministre est lié par les avis de la commission.

Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.

" } }, "LEGIARTI000023019113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-05", "DATE_DEBUT": "2010-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000023019113", "URL": "article/LEGI/ARTI/00/00/23/01/91/LEGIARTI000023019113.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 septies-0 F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret n° 81-860 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000023010126", "@num": "3", "#text": "Décret n°2010-1324\n du 5 novembre 2010 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000023009023", "@nortexte": "ECEE1014059D", "@numtexte": "2010-1324", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-05" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316414", "@fin": "2010-11-08", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019113", "@fin": "2013-07-05", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027661829", "@fin": "2019-06-09", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2013-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623926", "@fin": "2020-12-31", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2019-06-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906504", "@fin": "2999-01-01", "@num": "R*228-2", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la commission est saisie en application de l'article L. 228, sous réserve des dispositions des troisième à sixième alinéas de cet article, le secrétariat en informe le contribuable par lettre recommandée avec avis de réception. Il lui communique l'essentiel des griefs qui motivent cette saisine et l'invite en même temps à faire parvenir à la commission, dans un délai de trente jours, les informations qu'il estimerait nécessaires.

Le contribuable n'est pas admis à présenter des observations orales par lui-même ni par mandataire.

" } }, "LEGIARTI000025092442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092442", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092442.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 article 58 II : le 1° de l'article L. 228 tel qu'il résulte de l'article 58-I 2° s'applique aux affaires soumises à compter du 1er janvier 2012 à la commission des infractions fiscales par le ministre chargé du budget.

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1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ou de contrats souscrits auprès d'organismes établis dans un Etat ou territoire qui n'a pas conclu avec la France, depuis au moins trois ans au moment des faits, une convention d'assistance administrative permettant l'échange de tout renseignement nécessaire à l'application de la législation fiscale française ;

2° Soit de l'interposition, dans un Etat ou territoire mentionné au 1°, de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable ;

3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification.

Le ministre est lié par les avis de la commission.

Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.

" } }, "LEGIARTI000026949045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949045", "URL": "article/LEGI/ARTI/00/00/26/94/90/LEGIARTI000026949045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000026887981", "@num": "11", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520943", "@num": "1729 A bis", "#text": "Code général des impôts, CGI. - art. 1729 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. 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1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ou de contrats souscrits auprès d'organismes établis dans un Etat ou territoire qui n'a pas conclu avec la France, depuis au moins trois ans au moment des faits, une convention d'assistance administrative permettant l'échange de tout renseignement nécessaire à l'application de la législation fiscale française ;

2° Soit de l'interposition, dans un Etat ou territoire mentionné au 1°, de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable ;

3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit de toute autre manœuvre destinée à égarer l'administration.

Le ministre est lié par les avis de la commission.

Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.

" } }, "LEGIARTI000027661829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-09", "DATE_DEBUT": "2013-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000027661829", "URL": "article/LEGI/ARTI/00/00/27/66/18/LEGIARTI000027661829.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 septies-0 F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret n° 81-860 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000027655851", "@num": "1", "#text": "Décret n°2013-576\n du 2 juillet 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316414", "@fin": "2010-11-08", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019113", "@fin": "2013-07-05", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027661829", "@fin": "2019-06-09", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2013-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623926", "@fin": "2020-12-31", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2019-06-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906504", "@fin": "2999-01-01", "@num": "R*228-2", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la commission est saisie en application de l'article L. 228, sous réserve des dispositions des troisième à huitième alinéas de cet article, le secrétariat en informe le contribuable par lettre recommandée avec avis de réception. Il lui communique l'essentiel des griefs qui motivent cette saisine et l'invite en même temps à faire parvenir à la commission, dans un délai de trente jours, les informations qu'il estimerait nécessaires.

Le contribuable n'est pas admis à présenter des observations orales par lui-même ni par mandataire.

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1° Soit de l'utilisation, aux fins de se soustraire à l'impôt de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit de toute autre manœuvre destinée à égarer l'administration.

Le ministre est lié par les avis de la commission.

Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.

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\nConformément à l'article 36 II de la loi n° 2018-898 du 23 octobre 2018, ces dispositions s'appliquent aux contrôles pour lesquels une proposition de rectification a été adressée à compter de la publication de la présente loi.\n

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art. 36", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - 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L228 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906511", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906504", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. 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LO135-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sans préjudice des plaintes dont elle prend l'initiative, l'administration est tenue de dénoncer au procureur de la République les faits qu'elle a examinés dans le cadre de son pouvoir de contrôle prévu à l'article L. 10 qui ont conduit à l'application, sur des droits dont le montant est supérieur à 100 000 € :
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1° Soit de la majoration de 100 % prévue à l'article 1732 du code général des impôts ;
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2° Soit de la majoration de 80 % prévue au c du 1 de l'article 1728, aux b ou c de l'article 1729, au I de l'article 1729-0 A ou au dernier alinéa de l'article 1758 du même code ;
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3° Soit de la majoration de 40 % prévue au b du 1 de l'article 1728 ou aux a ou b de l'article 1729 dudit code, lorsqu'au cours des six années civiles précédant son application le contribuable a déjà fait l'objet lors d'un précédent contrôle de l'application des majorations mentionnées aux 1° et 2° du présent I et au présent 3° ou d'une plainte de l'administration.
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L'administration est également tenue de dénoncer les faits au procureur de la République lorsque des majorations de 40 %, 80 % ou 100 % ont été appliquées à un contribuable soumis aux obligations prévues à l'article LO 135-1 du code électoral et aux articles 4 et 11 de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique, sur des droits dont le montant est supérieur à la moitié du montant prévu au premier alinéa du présent I.
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L'application des majorations s'apprécie au stade de la mise en recouvrement. Toutefois, lorsqu'une transaction est conclue avant la mise en recouvrement, l'application des majorations s'apprécie au stade des dernières conséquences financières portées à la connaissance du contribuable dans le cadre des procédures prévues aux articles L. 57 et L. 76 du présent livre.
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Lorsque l'administration dénonce des faits en application du présent I, l'action publique pour l'application des sanctions pénales est exercée sans plainte préalable de l'administration.
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Les dispositions du présent I ne sont pas applicables aux contribuables ayant déposé spontanément une déclaration rectificative.
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II. – Sous peine d'irrecevabilité, les plaintes portant sur des faits autres que ceux mentionnés aux premier à cinquième alinéas du I et tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration à son initiative, sur avis conforme de la commission des infractions fiscales.
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La commission examine les affaires qui lui sont soumises par le ministre chargé du budget. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.
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Le ministre est lié par les avis de la commission.
\n
Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.
\n
Toutefois, l'avis de la commission n'est pas requis lorsqu'il existe des présomptions caractérisées qu'une infraction fiscale a été commise pour laquelle existe un risque de dépérissement des preuves et qui résulte :
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1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;
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2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;
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3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;
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4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;
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5° Soit de toute autre manœuvre destinée à égarer l'administration.
\n
Cette commission est également chargée de donner un avis à l'administration lorsque celle-ci envisage de rendre publiques des sanctions administratives, en application de l'article 1729 A bis du code général des impôts.

" } }, "LEGIARTI000038623926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2019-06-09" } }, "META_COMMUN": { "ID": "LEGIARTI000038623926", "URL": "article/LEGI/ARTI/00/00/38/62/39/LEGIARTI000038623926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 septies-0 F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret n° 81-860 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGIARTI000038622571", "@num": "1", "#text": "Décret n°2019-567 du 7 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316414", "@fin": "2010-11-08", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019113", "@fin": "2013-07-05", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027661829", "@fin": "2019-06-09", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2013-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623926", "@fin": "2020-12-31", "@num": "R*228-2", "@etat": "MODIFIE", "@debut": "2019-06-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906504", "@fin": "2999-01-01", "@num": "R*228-2", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Lorsque la commission est saisie en application du II de l'article L. 228, le secrétariat en informe le contribuable par lettre recommandée avec avis de réception ou par tout autre moyen permettant de rapporter la preuve de la date de réception. Il lui communique l'essentiel des griefs qui motivent cette saisine et l'invite en même temps à faire parvenir à la commission, dans un délai de trente jours, les informations qu'il estimerait nécessaires.

Le contribuable n'est pas admis à présenter des observations orales par lui-même ni par mandataire.

\n
" } }, "LEGIARTI000041471253": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471253", "URL": "article/LEGI/ARTI/00/00/41/47/12/LEGIARTI000041471253.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "JORFTEXT000028056315", "#text": "LOI n° 2013-907 du 11 octobre 2013", "@sens": "source", "@cidtexte": "JORFTEXT000028056315", "@nortexte": "PRMX1309699L", "@numtexte": "2013-907", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-10-11" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGIARTI000039793119", "@num": "149", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 149", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - 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1° Soit de la majoration de 100 % prévue à l'article 1732 du code général des impôts ;

2° Soit de la majoration de 80 % prévue au c du 1 de l'article 1728, aux b ou c de l'article 1729, au I de l'article 1729-0 A ou au dernier alinéa de l'article 1758 du même code ;

3° Soit de la majoration de 40 % prévue au b du 1 de l'article 1728 ou aux a ou b de l'article 1729 dudit code, lorsqu'au cours des six années civiles précédant son application le contribuable a déjà fait l'objet lors d'un précédent contrôle de l'application des majorations mentionnées aux 1° et 2° du présent I et au présent 3° ou d'une plainte de l'administration.

L'administration est également tenue de dénoncer les faits au procureur de la République lorsque des majorations de 40 %, 80 % ou 100 % ont été appliquées à un contribuable soumis aux obligations prévues à l'article LO 135-1 du code électoral et aux articles 4 et 11 de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique, sur des droits dont le montant est supérieur à la moitié du montant prévu au premier alinéa du présent I.

L'application des majorations s'apprécie au stade de la mise en recouvrement. Toutefois, lorsqu'une transaction est conclue avant la mise en recouvrement, l'application des majorations s'apprécie au stade des dernières conséquences financières portées à la connaissance du contribuable dans le cadre des procédures prévues aux articles L. 57 et L. 76 du présent livre.

Lorsque l'administration dénonce des faits en application du présent I, l'action publique pour l'application des sanctions pénales est exercée sans plainte préalable de l'administration.

Les dispositions du présent I ne sont pas applicables aux contribuables ayant déposé spontanément une déclaration rectificative.

II. – Sous peine d'irrecevabilité, les plaintes portant sur des faits autres que ceux mentionnés aux premier à cinquième alinéas du I et tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration à son initiative, sur avis conforme de la commission des infractions fiscales.

Le ministre est lié par les avis de la commission.

Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.

Toutefois, l'avis de la commission n'est pas requis lorsqu'il existe des présomptions caractérisées qu'une infraction fiscale a été commise pour laquelle existe un risque de dépérissement des preuves et qui résulte :

1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit de toute autre manœuvre destinée à égarer l'administration.

Cette commission est également chargée de donner un avis à l'administration lorsque celle-ci envisage de rendre publiques des sanctions administratives, en application de l'article 1729 A bis du code général des impôts, ou lorsque l'administration envisage d'appliquer la sanction prévue à l'article 1740 D du même code.

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I.-Lorsque la commission est saisie en application du II de l'article L. 228, son secrétariat en informe le contribuable ou l'opérateur de plateforme par lettre recommandée avec avis de réception ou par tout autre moyen permettant de rapporter la preuve de la date de réception.
\n
II.-Pour l'application du I, le secrétariat de la commission communique au contribuable ou à l'opérateur de plateforme une copie de sa saisine. Il l'invite en même temps à lui faire parvenir, dans un délai de trente jours, les informations qu'il estimerait nécessaires.
\n
III.-Le contribuable ou l'opérateur de plateforme n'est pas admis à présenter des observations orales par lui-même ni par mandataire.

\n
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\n

\t\t\t\t\t \t\t\t\t\t Le Premier ministre,
\t\t\t\t\t Sur le rapport du ministre de l'économie et des finances,
\t\t\t\t\t Vu le livre des procédures fiscales, notamment ses articles L. 228, R.* 228-2 et R.* 228-6 ;
\t\t\t\t\t Le Conseil d'Etat (section des finances) entendu,
\t\t\t\t\t Décrète :
\n

\n
" }, "SIGNATAIRES": { "CONTENU": "

Fait le 2 juillet 2013.

Jean-Marc Ayrault

Par le Premier ministre :

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Bernard Cazeneuve

" } }, "JORFTEXT000021559075": { "SM": { "CONTENU": "Modification de la loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 : modification de l'article 52.\nModification de la loi n° 2009-1291 du 26 octobre 2009 relative au transfert aux départements des parcs de l'équipement et à l'évolution de la situation des ouvriers des parcs et ateliers : modification de l'article 15.\nModification de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 : modification des articles 82, 2.\nModification de la loi n° 2004-811 du 13 août 2004 de modernisation de la sécurité civile : modification de l'article 6.\nModification de la loi de finances pour 1998 (n° 97-1269 du 30 décembre 1997) : modification de l'article 89.\nModification de la loi n° 96-603 du 5 juillet 1996 relative au développement et à la promotion du commerce et de l'artisanat : modification de l'article 19.\nModification de la de la loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006 : modification de l'article 88.\nModification de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable : modification des articles 7 ter, 31, 60 , création de l'article 84.\nModification de la loi n° 2009-1646 du 24 décembre 2009 de financement de la sécurité sociale pour 2010 : modification de l'article 10.\nModification de la loi n° 2009-122 du 4 février 2009 de finances rectificative pour 2009 : modification de l'article 6.\nModification de la la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) : modification de l'article 136.\nModification de la loi de finances pour 1963 (n° 63-156 du 23 février 1963) : modification de l'article 60.\nModification de la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43.\nModification de la loi n° 87-571 du 23 juillet 1987 sur le développement du mécénat : modification de l'article 4-1.\nModification de la loi n° 93-121 du 27 janvier 1993 portant diverses mesures d'ordre social : modification de l'article 63.\nRatification des ouvertures et des annulations de crédits opérées par les décrets n° 2009-862 du 13 juillet 2009, n° 2009-1368 du 9 novembre 2009 et n° 2009-1512 du 8 décembre 2009 portant ouverture et annulation de crédits à titre d'avance.\nModification du code général des collectivités territoriales, du code général des impôts, du livre des procédures fiscales, du code du travail, du code de la sécurité sociale, du code des juridictions financières, du code monétaire et financier, du code des douanes, du code du cinéma et de l'image animée, du code de l'environnement, du code de l'entrée et du séjour des étrangers et du droit d'asile, du code rural, du code du commerce. \nTransposition complète de la directive 2008/118/CE du Conseil relative au régime général d'accise et abrogeant la directive 92/12/CEE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000020102384", "#text": "Directive 2008/118/CE du Conseil du 16 décembre 2008 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000020102384", "@nortexte": "32008L0118", "@numtexte": "2008-118", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2008-12-16" }, { "@id": "JORFARTI000021572453", "@num": "1", "#text": "Décret n°2009-1746 du 30 décembre 2009 - 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"cible", "@cidtexte": "JORFTEXT000026326686", "@nortexte": "BUDZ1229310A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-21" }, { "@id": "LEGITEXT000026854025", "#text": "Arrêté du 24 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026844677", "@nortexte": "BUDZ1240530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-24" }, { "@id": "JORFTEXT000026844677", "#text": "Arrêté du 24 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026844677", "@nortexte": "BUDZ1240530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-24" }, { "@id": "LEGITEXT000026943385", "#text": "Décret n°2013-48\n du 14 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026942307", "@nortexte": "BUDD1230755D", "@numtexte": "2013-48", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-14" }, { "@id": "JORFTEXT000026942307", "#text": "Décret n°2013-48 du 14 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026942307", "@nortexte": "BUDD1230755D", "@numtexte": "2013-48", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-14" }, { "@id": "LEGITEXT000027111280", "#text": "Arrêté du 18 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027110665", "@nortexte": "BUDZ1303290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "JORFTEXT000027110665", "#text": "Arrêté du 18 février 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027110665", "@nortexte": "BUDZ1303290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-18" }, { "@id": "JORFTEXT000027200127", "#text": "Arrêté du 27 février 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027200127", "@nortexte": "DEVP1240125A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-27" }, { "@id": "LEGITEXT000027622158", "#text": "Décret n°2013-559 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027623330", "#text": "Décret n°2013-560 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619179", "@nortexte": "BUDD1310483D", "@numtexte": "2013-560", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "JORFARTI000028279458", "#text": "Décision n°2013-679 DC du 4 décembre 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028279457", 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\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2009-600 DC du 29 décembre 2009 ;
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2009.

Nicolas Sarkozy

Par le Président de la République :

Le Premier ministre,

François Fillon

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics,

de la fonction publique

et de la réforme de l'Etat,

Eric Woerth

\n\n (1) Loi n° 2009-1674.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 2070 ;\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 2132 ;\n Discussion les 9 et 10 décembre 2009 et adoption le 10 décembre 2009 (TA n° 382).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 157 (2009-2010) ;\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 158 (2009-2010) ;\n Avis de M. Michel Thiollière, au nom de la commission de la culture, n° 167 (2009-2010) ;\n Discussion les 17 et 18 décembre 2009 et adoption le 18 décembre 2009 (TA n° 35, 2009-2010).\nAssemblée nationale :\n Projet de loi n° 2172 ;\n Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 2197 ;\n Discussion et adoption le 22 décembre 2009 (TA n° 390).\nSénat :\n Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 184 (2009-2010) ;\n Discussion et adoption le 23 décembre 2009 (TA n° 50, 2009-2010).\n― Conseil constitutionnel :\n Décision n° 2009-600 DC du 29 décembre 2009 publiée au Journal officiel de ce jour." } }, "JORFTEXT000026857857": { "SM": { "CONTENU": "Modification de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012 : modification des articles 49, 40, 46? 20. Modification de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 : modification de l'article 76. Modification de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 : modification des articles 78, 77. Modification de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale : modification de l'article 11. Modification de la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43. Modification de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 : modification de l'article 53. Modification de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 : modification de l'article 153. Modification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification de l'article 130. Modification de la loi n° 51-695 du 24 mai 1951 portant majoration de certaines rentes viagères et pensions : modification de l'article 3. Modification de la loi n° 57-775 du 11 juillet 1957 portant harmonisation de la législation relative aux rentes viagères, amélioration des taux de majoration appliqués et comportant certaines dispositions financières : création de l'article 5. Modification de la loi n° 74-1118 du 27 décembre 1974 relative à la revalorisation de certaines rentes allouées en réparation du préjudice causé par un véhicule terrestre à moteur : modification des articles 1er, 2. Modification de la loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 : modification de l'article 101. Modification de la loi n° 2011-1416 du 2 novembre 2011 de finances rectificative pour 2011 : modification de l'article 4. Modification du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la construction et de l'habitation, du code général des collectivités territoriales, du code de l'urbanisme, du code de l'énergie, du code du cinéma et de l'image animée, du code de l'environnement, du code monétaire et financier, du code des assurances, du code rural et de la pêche maritime. Transposition complète de la directive 2010/45/UE du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne les règles de facturation par l'article 62 de la présente loi." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000022861753", "#text": "Directive 2010/45/UE du Conseil du 13 juillet 2010 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000022861753", "@nortexte": "32010L0045", "@numtexte": "2010-45", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2010-07-13" }, { "@id": "LEGITEXT000026901147", "#text": "Arrêté du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863729", "@nortexte": "ETLL1240302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-29" }, { "@id": "JORFTEXT000026863729", "#text": "Arrêté du 29 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026863729", "@nortexte": "ETLL1240302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000026885847", "#text": "Décret n°2012-1531\n du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863629", "@nortexte": "ETLL1240304D", "@numtexte": "2012-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000026885847", "#text": "Décret n°2012-1531\n du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863629", "@nortexte": "ETLL1240304D", "@numtexte": "2012-1531", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026885866", "#text": "Décret n°2012-1531\n du 29 décembre 2012 - art. 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"2013-04-26" }, { "@id": "LEGITEXT000027400441", "#text": "Décret n°2013-391\n du 10 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027399809", "@nortexte": "EFIE1302605D", "@numtexte": "2013-391", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-10" }, { "@id": "LEGITEXT000027449504", "#text": "Décret n°2013-425\n du 24 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027448355", "@nortexte": "EFIT1242969D", "@numtexte": "2013-425", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-24" }, { "@id": "LEGITEXT000027449504", "#text": "Décret n°2013-425\n du 24 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027448355", "@nortexte": "EFIT1242969D", "@numtexte": "2013-425", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-24" }, { "@id": "JORFTEXT000027448355", "#text": "Décret n°2013-425 du 24 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027448355", "@nortexte": "EFIT1242969D", "@numtexte": "2013-425", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-24" }, { "@id": "LEGITEXT000027479822", "#text": "Arrêté du 27 mai 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "JORFTEXT000027478559", "#text": "Arrêté du 27 mai 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027478559", "@nortexte": "BUDB1312274A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-27" }, { "@id": "JORFTEXT000027537933", "#text": "Arrêté du 5 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027537933", "@nortexte": "INTB1309266A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "@id": "LEGITEXT000027570423", "#text": "Décret n°2013-509\n du 17 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027568789", "@nortexte": "EFIE1303051D", "@numtexte": "2013-509", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-17" }, { "@id": "LEGITEXT000027594313", "#text": "Décret n°2013-526 du 20 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027591990", "@nortexte": "EFIT1309479D", "@numtexte": "2013-526", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-20" }, { "@id": "JORFTEXT000027608241", "#text": "Décret n°2013-536 du 24 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027608241", "@nortexte": "RDFB1309064D", "@numtexte": "2013-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-24" }, { "@id": "LEGITEXT000027611472", "#text": "Décret n°2013-536 du 24 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027608241", "@nortexte": "RDFB1309064D", "@numtexte": "2013-536", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-24" }, { "@id": "LEGITEXT000027611472", "#text": "Décret n°2013-536 du 24 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027608241", "@nortexte": "RDFB1309064D", "@numtexte": "2013-536", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-24" }, { "@id": "LEGITEXT000027622158", "#text": "Décret n°2013-559 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027623330", "#text": "Décret n°2013-560 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619179", "@nortexte": "BUDD1310483D", "@numtexte": "2013-560", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGITEXT000027788642", "#text": "Décret n°2013-693\n du 30 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027787167", "@nortexte": "EFIT1311093D", "@numtexte": "2013-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-30" }, { "@id": "JORFTEXT000027787167", "#text": "Décret n°2013-693 du 30 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027787167", "@nortexte": "EFIT1311093D", "@numtexte": "2013-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-30" }, { "@id": "LEGITEXT000027826788", "#text": "Arrêté du 2 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825754", "@nortexte": "BUDE1317988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-02" }, { "@id": "JORFTEXT000027825754", "#text": "Arrêté du 2 août 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027825754", "@nortexte": "BUDE1317988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-02" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFTEXT000027947506", "#text": "Arrêté du 4 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "LEGITEXT000027975630", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "JORFTEXT000027974799", "#text": "Ordonnance n°2013-837 du 19 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGITEXT000028026296", "#text": "Décret n°2013-887\n du 2 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028025554", "@nortexte": "EFIE1322643D", "@numtexte": "2013-887", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-02" }, { "@id": "JORFTEXT000028183056", "#text": "Décret n°2013-1006 du 12 novembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028183807", "#text": "Décret n°2013-1006 du 12 novembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028183807", "#text": "Décret n°2013-1006 du 12 novembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028314766", "#text": "Décret n°2013-1138\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314766", "#text": "Décret n°2013-1138\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028312788", "#text": "Décret n°2013-1138 du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314819", "#text": "Décret n°2013-1139\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314819", "#text": "Décret n°2013-1139\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028312800", "#text": "Décret n°2013-1139 du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028339835", "#text": "Arrêté du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339835", "@nortexte": "RDFB1330904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028347124", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028347124", "@nortexte": "INTB1330060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028347306", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028347306", "@nortexte": "INTB1330107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374019", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374019", "@nortexte": "INTB1330101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374166", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374166", "@nortexte": "INTB1330110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374330", "#text": "Arrêté du 17 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374330", "@nortexte": "INTB1330116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "JORFTEXT000028397774", "#text": "Arrêté du 23 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028397774", "@nortexte": "TRAT1329303A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "JORFTEXT000028398284", "#text": "Arrêté du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398284", "@nortexte": "EFIB1331907A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000028426124", "#text": "Arrêté du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408359", "@nortexte": "EFIT1331166A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028408359", "#text": "Arrêté du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028408359", "@nortexte": "EFIT1331166A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFTEXT000028539659", "#text": "Arrêté du 27 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFARTI000028600997", "#text": "Décision n° 2013-366 QPC du 14 février 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028600996", "@nortexte": "CSCX1403930S", "@numtexte": "2013-366 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-02-14" }, { "@id": "LEGITEXT000028815591", "#text": "Arrêté du 26 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028815156", "@nortexte": "BUDB1404432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-26" }, { "@id": "JORFTEXT000028815156", "#text": "Arrêté du 26 mars 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028815156", "@nortexte": "BUDB1404432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-26" }, { "@id": "LEGITEXT000028888439", "#text": "Décret n°2014-444\n du 29 avril 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "JORFTEXT000028886334", "#text": "Décret n°2014-444 du 29 avril 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGITEXT000028970657", "#text": "Décret n°2014-523\n du 22 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028969634", "@nortexte": "FCPE1400523D", "@numtexte": "2014-523", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-22" }, { "@id": "LEGITEXT000029171397", "#text": "ARRÊTÉ du 17 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "JORFTEXT000029168505", "#text": "ARRÊTÉ du 17 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "LEGITEXT000029259971", "#text": "DÉCRET n°2014-810 du 16 juillet 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029257076", "@nortexte": "FCPT1414058D", "@numtexte": "2014-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-16" }, { "@id": "JORFTEXT000029257076", "#text": "DÉCRET n°2014-810 du 16 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029257076", "@nortexte": "FCPT1414058D", "@numtexte": "2014-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-16" }, { "@id": "LEGITEXT000029326971", "#text": "DÉCRET n°2014-864 du 1er août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029323423", "@nortexte": "DEVR1405949D", "@numtexte": "2014-864", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-01" }, { "@id": "JORFTEXT000029331650", "#text": "ARRÊTÉ du 29 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029331650", "@nortexte": "ETLL1400789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-29" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "JORFTEXT000029672897", "#text": "ARRÊTÉ du 28 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000029718124", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000029717347", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGITEXT000029800384", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000029800384", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "JORFTEXT000029799278", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "JORFARTI000029992310", "#text": "du 22 décembre 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992309", "@nortexte": "CSCL1430622X", "@typelien": "CITATION", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000030682535", "#text": "DÉCRET n°2015-619 du 4 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030680763", "@nortexte": "FCPT1505747D", "@numtexte": "2015-619", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-04" }, { "@id": "JORFTEXT000030680763", "#text": "DÉCRET n°2015-619 du 4 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030680763", "@nortexte": "FCPT1505747D", "@numtexte": "2015-619", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-04" }, { "@id": "JORFTEXT000030852512", "#text": "ARRÊTÉ du 3 juillet 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030852512", "@nortexte": "ETLL1514822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-03" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "JORFTEXT000031285595", "#text": "ARRÊTÉ du 6 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031386451", "#text": "ARRÊTÉ du 23 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "JORFTEXT000032325085", "#text": "Arrêté du 25 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "JORFTEXT000032962920", "#text": "Arrêté du 21 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "JORFTEXT000033011550", "#text": "Arrêté du 3 août 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "LEGITEXT000033138878", "#text": "Arrêté du 14 septembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "JORFTEXT000033138409", "#text": "Arrêté du 14 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033138409", "@nortexte": "ECFB1625391A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-14" }, { "@id": "LEGITEXT000033836659", "#text": "Arrêté du 27 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "JORFTEXT000033735367", "#text": "Arrêté du 27 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735367", "@nortexte": "ECFB1634279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-27" }, { "@id": "LEGITEXT000035250435", "#text": "Arrêté du 21 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "JORFTEXT000034097022", "#text": "Arrêté du 21 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034097022", "@nortexte": "ECFB1703038A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-21" }, { "@id": "LEGITEXT000034114474", "#text": "Arrêté du 28 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "JORFTEXT000034111944", "#text": "Arrêté du 28 février 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034111944", "@nortexte": "ECFB1706264A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-28" }, { "@id": "LEGITEXT000034921743", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "JORFTEXT000034921014", "#text": "Arrêté du 6 juin 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034921014", "@nortexte": "CPAB1716123A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "JORFARTI000034951581", "@num": "1", "#text": "Décision n°2017-638 QPC du 16 juin 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034951569", "@nortexte": "CSCX1717796S", "@numtexte": "2017-638 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-16" }, { "@id": "JORFARTI000034951570", "#text": "Décision n°2017-638 QPC du 16 juin 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034951569", "@nortexte": "CSCX1717796S", "@numtexte": "2017-638 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-06-16" }, { "@id": "LEGITEXT000035678567", "#text": "Arrêté du 27 septembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "JORFTEXT000035676623", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035676623", "@nortexte": "CPAB1726529A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "JORFARTI000035922170", "@num": "1", "#text": "Décision n°2017-669 QPC du 27 octobre 2017 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035922160", "@nortexte": "CSCX1730407S", "@numtexte": "2017-669 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-27" }, { "@id": "JORFARTI000035922161", "#text": "Décision n°2017-669 QPC du 27 octobre 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035922160", "@nortexte": "CSCX1730407S", "@numtexte": "2017-669 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-10-27" }, { "@id": "LEGITEXT000036087347", "#text": "Arrêté du 24 novembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "JORFTEXT000036086643", "#text": "Arrêté du 24 novembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036086643", "@nortexte": "CPAB1727504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-11-24" }, { "@id": "LEGITEXT000036255364", "#text": "Arrêté du 22 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "JORFTEXT000036252390", "#text": "Arrêté du 22 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036252390", "@nortexte": "CPAB1735736A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-22" }, { "@id": "LEGITEXT000036476275", "#text": "Arrêté du 29 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "JORFTEXT000036337866", "#text": "Arrêté du 29 décembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036337866", "@nortexte": "CPAB1732618A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-29" }, { "@id": "LEGITEXT000037494373", "#text": "Arrêté du 3 octobre 2018 (V)", "@sens": "cible", "@cidtexte": 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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° 2012-661 DC en date du 29 décembre 2012 ;\n
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 29 décembre 2012.

François Hollande

Par le Président de la République :

Le Premier ministre,

Jean-Marc Ayrault

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Jérôme Cahuzac

\n\n (1) Loi n° 2012-1510.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 403 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 465 ;\n Discussion les 3, 4, 5 et 7 décembre 2012 et adoption le 11 décembre 2012 (TA n° 60).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 204 (2012-2013) ;\n Rapport de M. François Marc, rapporteur général, au nom de la commission des finances, n° 213 (2012-2013) ;\n Discussion les 14 et 15 décembre 2012 et rejet le 15 décembre 2012 (TA n° 51, 2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, n° 541 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission mixte paritaire, n° 542.\nSénat :\n Rapport de M. François Marc, rapporteur général, au nom de la commission mixte paritaire, n° 230 (2012-2013) ;\n Résultats des travaux de la commission n° 231 (2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, n° 541 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 544 ;\n Discussion et adoption le 18 décembre 2012 (TA n° 67).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 238 (2012-2013) ;\n Rapport de M. François Marc, rapporteur général, au nom de la commission des finances, n° 240 (2012-2013) ;\n Discussion et rejet le 19 décembre 2012 (TA n° 62, 2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, en nouvelle lecture, n° 571 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 572 ;\n Discussion et adoption, en lecture définitive, le 19 décembre 2012 (TA n° 71).\n― Conseil constitutionnel :\n Décision n° 2012-661 DC en date du 29 décembre 2012." } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000021559075", "cible": true, "cidtexte": "JORFTEXT000027654991", "id": "LEGITEXT000027655844", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000026857857", "cible": true, "cidtexte": "JORFTEXT000027654991", "id": "LEGITEXT000027655844", "typelien": "APPLICATION" } ], "textelr": { "JORFTEXT000021559075": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000021559075", "NOR": "BCFX0924140L", "NUM": "2009-1674", "DATE_PUBLI": "2009-12-31", "DATE_TEXTE": "2009-12-30", "NUM_PARUTION": 303, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°0303 du 31 décembre 2009", "PAGE_DEB_PUBLI": 22940, "PAGE_FIN_PUBLI": 22995 } }, "META_COMMUN": { "ID": 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