{ "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.
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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.

" } }, "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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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" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1 (V)", "@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": "

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. 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" }, { "@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": "

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.

" } }, "LEGIARTI000028311974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028311974", "URL": "article/LEGI/ARTI/00/00/28/31/19/LEGIARTI000028311974.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": "LEGIARTI000028280657", "@num": "9", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@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" }, { "@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": "

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.

" } }, "LEGIARTI000037520943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1729 A bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037520943", "URL": "article/LEGI/ARTI/00/00/37/52/09/LEGIARTI000037520943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037520298", "@num": "18", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "CREE", "@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": "LEGIARTI000042869008", "@num": "1", "#text": "Décret n°2020-1731 du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179883", "@fin": "2999-01-01", "#text": "c : Application simultanée de plusieurs pénalités", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162915", "@fin": "2999-01-01", "#text": "1 : Infractions relatives aux déclarations et actes comportant l'indication d'éléments à retenir pour l'assiette ou la liquidation de l'impôt", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037520943", "@fin": "2999-01-01", "@num": "1729 A bis", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les amendes ou majorations appliquées à l'encontre de personnes morales à raison de manquements graves caractérisés par un montant de droits fraudés d'un minimum de 50 000 € et le recours à une manœuvre frauduleuse, au sens des b et c de l'article 1729, peuvent faire l'objet d'une publication, sauf si ces manquements ont fait l'objet d'un dépôt de plainte pour fraude fiscale par l'administration.
\n
Cette publication porte sur la nature et le montant des droits fraudés et des amendes et majorations appliquées, la dénomination du contribuable ainsi que, le cas échéant, l'activité professionnelle et le lieu d'exercice de cette activité.
\n
La décision de publication est prise par l'administration après avis conforme et motivé de la commission prévue au II de l'article L. 228 du livre des procédures fiscales qui apprécie, au vu des manquements et des circonstances dans lesquels ils ont été commis, si la publication est justifiée. La décision de publication prise par l'administration est notifiée au contribuable.
\n
La publication ne peut être effectuée avant l'expiration d'un délai de soixante jours à compter de la notification de la décision de publication.
\n
La publication est effectuée sur le site internet de l'administration fiscale pendant une durée qui ne peut excéder un an.
\n
II. – Lorsque la commission prévue au II de l'article L. 228 du livre des procédures fiscales est saisie, une copie de la saisine est adressée au contribuable, qui est invité à présenter à la commission ses observations écrites dans un délai de trente jours.
\n
Les recours portant sur les impositions et les amendes ou majorations correspondantes présentés avant l'expiration du délai mentionné à l'avant-dernier alinéa du I du présent article ont pour effet de suspendre la publication tant que les impositions et les amendes ou majorations ne sont pas devenues définitives. En cas de recours portant sur les impositions et les amendes ou majorations présentés après l'expiration de ce même délai, la publication est retirée du site internet de l'administration fiscale tant que n'est pas intervenue une décision juridictionnelle confirmant de manière définitive le bien-fondé de la décision de publication.
\n
L'administration est tenue de rendre publique sur son site internet toute décision juridictionnelle revenant sur les impositions et les amendes ou majorations ayant fait l'objet d'une publication.
\n
III. – Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000037527014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037527014", "URL": "article/LEGI/ARTI/00/00/37/52/70/LEGIARTI000037527014.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\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

" }, "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": "LEGIARTI000037520334", "@num": "36", "#text": "LOI n°2018-898 du 23 octobre 2018 - 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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 € :
\n
1° Soit de la majoration de 100 % prévue à l'article 1732 du code général des impôts ;
\n
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 ;
\n
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.
\n
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.
\n
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.
\n
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.
\n
Les dispositions du présent I ne sont pas applicables aux contribuables ayant déposé spontanément une déclaration rectificative.
\n
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.
\n
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.
\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.
\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 :
\n
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 ;
\n
2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;
\n
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 ;
\n
4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;
\n
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.

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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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\n
Le Premier ministre,
Sur le rapport du ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment son article 1729 A bis ;
Vu le livre des procédures fiscales, notamment ses articles L. 228, R.* 228-1, R.* 228-2, R.* 228-3 et R.* 228-6 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait le 7 juin 2019.

Edouard Philippe

Par le Premier ministre :

Le ministre de l'action et des comptes publics,

Gérald Darmanin

" } }, "JORFTEXT000037518803": { "SM": { "CONTENU": "Modification du code de procédure pénale, du code des douanes, du livre des procédures fiscales, du code général des impôts, du code de la sécurité sociale, du code monétaire et financier, du code de commerce, du code de la santé publique. \nModification de la loi n° 2016-1917 du 29 décembre 2016 de finances pour 2017 : modification de l'article 109. \nModification de la loi n° 2004-575 du 21 juin 2004 pour la confiance dans l'économie numérique : modification de l'article 6. \nModification de la loi n° 2013-672 du 26 juillet 2013 de séparation et de régulation des activités bancaires : modification de l'article 6. \nModification de la loi n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005 : modification de l'article 128." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2018-898.

Sénat :

Projet de loi n° 385 (2017-2018) ;

Rapport de M. Albéric de Montgolfier, au nom de la commission des finances, n° 602 (2017-2018) ;

Avis de Mme Nathalie Delattre, au nom de la commission des lois, n° 600 (2017-2018) ;

Texte de la commission n° 603 (2017-2018) ;

Discussion et adoption, après engagement de la procédure accélérée, le 3 juillet 2018 (TA n° 133, 2017-2018).

Assemblée nationale :

Projet de loi, adopté par le Sénat, n° 1142 ;

Rapport de Mme Emilie Cariou, au nom de la commission des finances, n° 1212 ;

Avis de M. Jean Terlier, au nom de la commission des lois, n° 1188 ;

Discussion les 17, 18 et 19 septembre 2018 et adoption le 26 septembre 2018 (TA n° 172).

Sénat :

Projet de loi, modifié par l'Assemblée nationale, n° 736 (2017-2018) ;

Rapport de M. Albéric de Montgolfier, au nom de la commission mixte paritaire, n° 14 (2018-2019) ;

Texte de la commission n° 15 (2018-2019) ;

Discussion et adoption le 9 octobre 2018 (TA n° 3, 2018-2019).

Assemblée nationale :

Rapport de Mme Emilie Cariou, au nom de la commission mixte paritaire, n° 1294 ;

Discussion et adoption le 10 octobre 2018 (TA n° 182).

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\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 23 octobre 2018.

Emmanuel Macron

Par le Président de la République :

Le Premier ministre,

Edouard Philippe

La garde des sceaux, ministre de la justice,

Nicole Belloubet

La ministre des solidarités et de la santé,

Agnès Buzyn

Le ministre de l'économie et des finances,

Bruno Le Maire

La ministre du travail,

Muriel Pénicaud

Le ministre de l'action et des comptes publics,

Gérald Darmanin

La ministre des outre-mer,

Annick Girardin

Le ministre de l'agriculture et de l'alimentation,

Didier Guillaume

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