Décret n° 50-478 du 6 avril 1950 portant règlement d’administration publique pour la refonte des codes fiscaux et la mise en harmonie de leurs dispositions avec celles du décret du 9 décembre 1948 et des lois subséquentes
Jurisdiction | France |
Record Number | JORFTEXT000000496040 |
Date de publication | 30 avril 1950 |
Publication au Gazette officiel | JORF du 30 avril 1950,JORF n°0103 du 30 avril 1950 |
Enactment Date | 06 avril 1950 |
Le président du conseil des ministres,
Sur le rapport du ministre des finances et des affaires économiques,
Vu la loi du 10 février 1930 ;
Vu la loi du 25 juin 1947 et, notamment, son article 1er, ensemble les décrets pris pour son application ;
Vu la loi n° 48-1208 du 17 août 1948 ;
Vu l’article 15 de la loi n° 48-1974 du 31 décembre 1948 ;
Vu le décret n° 48-1986 du 9 décembre 1948 et les lois qui l’ont modifié ou complété, et notamment les lois :
N° 48-1973 du 31 décembre 1958 ;
N° 48-1992 du 31 décembre 1948 ;
N° 49-181 du 9 février 1949 ;
N° 49-874 du 5 juillet 1949 ;
N° 49-940 du 16 juillet 1949 ;
N° 49-904 du 20 juillet 1940 ;
N° 49-981 du 22 juillet 1949 ;
Nos 49-1033, 1034 et 1035 du 29 juillet 1949 ;
N° 49-1629 du 29 décembre 1949 ;
N° 49-1641, 1642 et 1052 du 31 décembre 1949;
N° 50-135 du 31 janvier 1950 ;
N° 50-141 du 10 février 1950 ;
N° 50-388 du 2 avril 1950, et en particulier l’article 16 de ladite loi modifiant, en dernier lieu, l’article 274 du décret n° 48-1986 du 9 décembre 1948 susvisé ;
Vu le décret du 9 décembre 1948 portant refonte des codes fiscaux annexé au projet de loi n° 5656 fixant l’évaluation des voies et moyens du budget général de l’exercice 1949 et relatif à diverses dispositions d’ordre financier;
Le conseil d'Etat entendu.
Décrète :
TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES: ART. 1933-1,1933-4,1933-7,1934-1,1935-5,1941-1 A 3,1945-2,1949-2 CODIFIES SOUS LES ART. 1933-1,1933-4,1933-6,1935,1937,1938-3 (AL. 1 ET 2),1938-5,1944-1 A 3,1951-2 ET 1959-2Les...Pour continuer la lecture
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