{ "article": { "JORFARTI000002101461": { "META": { "META_SPEC": { "META_ARTICLE": { "MCS_ART": { "MC": [ "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CONTENTIEUX", "CONTENTIEUX ADMINISTRATIF" ] }, "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "JORFARTI000002101461", "URL": "article/JORF/ARTI/00/00/02/10/14/JORFARTI000002101461.xml", "NATURE": "Article", "ORIGINE": "JORF", "ANCIEN_ID": "1D 953934-001" } }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000675518", "@num": "53-934", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 53-934 du 30 septembre 1953 portant réforme du contentieux administratif", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000675518", "@c_titre_court": "Décret n° 53-934 du 30 septembre 1953" }, { "@fin": "2001-01-01", "#text": "Décret n°53-934 du 30 septembre 1953 portant réforme du contentieux administratif.", "@debut": "1953-10-01", "@id_txt": "LEGITEXT000006060673", "@c_titre_court": "Décret n°53-934 du 30 septembre 1953" } ], "@date_publi": "1953-10-01", "@date_signature": "1953-09-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006271268", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002101461", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] } }, "LEGIARTI000006315591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315591", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315591.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - 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art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L199", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 4", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. 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L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. 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R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables du Trésor ou de la direction générale des impôts doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n
Les contestations ne peuvent porter que :
\n
1° Soit sur la régularité en la forme de l'acte ;
\n
2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.
\n
Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le tribunal de grande instance, dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.
\n
" } }, "LEGIARTI000006315592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315592", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315592.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L199", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 87, art. 97 JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006491473", "@num": "87", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 87 () JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000527136", "#text": "Loi 92-644 1992-07-13 art. 3, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006491100", "@num": "3", "#text": "Loi n°92-644 du 13 juillet 1992 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables du Trésor ou de la direction générale des impôts doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n
Les contestations ne peuvent porter que :
\n
1° Soit sur la régularité en la forme de l'acte ;
\n
2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.
\n
Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le juge de l'exécution (1), dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.
\n
\n
(1) A compter du 1er janvier 1993.
\n
" } }, "LEGIARTI000006315593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315593", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAC" } }, "NOTA": { "CONTENU": "

(1) A compter du 1er janvier 1993.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927488", "@num": "14", "#text": "Décret n°93-265 du 26 février 1993 - art. 14 () JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 4", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables publics compétents mentionnés à l'article L. 252 doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.

Les contestations ne peuvent porter que :

1° Soit sur la régularité en la forme de l'acte ;

2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.

Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le juge de l'exécution (1), dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.

\n
" } }, "LEGIARTI000036365761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365761", "URL": "article/LEGI/ARTI/00/00/36/36/57/LEGIARTI000036365761.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 73 XVII de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les présentes dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contestations relatives au recouvrement des impôts, taxes, redevances, amendes, condamnations pécuniaires et sommes quelconques dont la perception incombe aux comptables publics doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n Lorsque les contestations portent sur le recouvrement de créances détenues par les établissements publics de l'Etat, par un de ses groupements d'intérêt public ou par les autorités publiques indépendantes, dotés d'un agent comptable, ces contestations sont adressées à l'ordonnateur de l'établissement public, du groupement d'intérêt public ou de l'autorité publique indépendante pour le compte duquel l'agent comptable a exercé ces poursuites.
\n
\n Les contestations relatives au recouvrement ne peuvent pas remettre en cause le bien-fondé de la créance. Elles peuvent porter :
\n
\n 1° Sur la régularité en la forme de l'acte ;
\n
\n 2° A l'exclusion des amendes et condamnations pécuniaires, sur l'obligation au paiement, sur le montant de la dette compte tenu des paiements effectués et sur l'exigibilité de la somme réclamée.
\n
\n Les recours contre les décisions prises par l'administration sur ces contestations sont portés dans le cas prévu au 1° devant le juge de l'exécution. Dans les cas prévus au 2°, ils sont portés :
\n
\n a) Pour les créances fiscales, devant le juge de l'impôt prévu à l'article L. 199 ;
\n
\n b) Pour les créances non fiscales de l'Etat, des établissements publics de l'Etat, de ses groupements d'intérêt public et des autorités publiques indépendantes, dotés d'un agent comptable, devant le juge de droit commun selon la nature de la créance ;
\n
\n c) Pour les créances non fiscales des collectivités territoriales, des établissements publics locaux et des établissements publics de santé, devant le juge de l'exécution.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036365761", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315591", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315592", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315593", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000307736": { "ABRO": { "CONTENU": "TEXTE TOTALEMENT ABROGE ET INCORPORE DANS LE CODE DE JUSTICE ADMINISTRATIVE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFARTI000001491377", "@num": "58", "#text": "Loi du 22 juillet 1889 - art. 58", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000681958", "#text": "Décret du 28 mars 1921", "@sens": "source", "@cidtexte": "JORFTEXT000000681958", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1921-03-28" }, { "@id": "JORFTEXT000000681958", "#text": "Décret du 28 mars 1921", "@sens": "source", "@cidtexte": "JORFTEXT000000681958", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1921-03-28" }, { "@id": "JORFTEXT000000483399", "#text": "Décret du 6 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000483399", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-06" }, { "@id": "JORFTEXT000000663928", "#text": "Décret du 26 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000663928", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-26" }, { "@id": "JORFTEXT000000296050", "#text": "Décret du 29 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000296050", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-29" }, { "@id": "JORFTEXT000000296050", "#text": "Décret du 29 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000296050", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-29" }, { "@id": "JORFTEXT000000484379", "#text": "Décret du 23 février 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000484379", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1928-02-23" }, { "@id": "JORFTEXT000000484379", "#text": "Décret du 23 février 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000484379", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1928-02-23" }, { "@id": "JORFTEXT000000660764", "#text": "Décret du 23 février 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000660764", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1928-02-23" }, { "@id": "JORFTEXT000000660764", "#text": "Décret du 23 février 1928", "@sens": "source", "@cidtexte": "JORFTEXT000000660764", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1928-02-23" }, { "@id": "JORFTEXT000000848070", "#text": "Décret du 8 septembre 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000848070", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1934-09-08" }, { "@id": "JORFTEXT000000295227", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295227", "@typelien": "ABROGE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000295227", "#text": "Décret-loi du 30 octobre 1935", "@sens": "source", "@cidtexte": "JORFTEXT000000295227", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000303078", "#text": "Décret n°47-1019 du 7 juin 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000303078", "@numtexte": "47-1019", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1947-06-07" }, { "@id": "JORFTEXT000000303078", "#text": "Décret n°47-1019 du 7 juin 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000303078", "@numtexte": "47-1019", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1947-06-07" }, { "@id": "LEGIARTI000006498251", "@num": "15", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n°53-934 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000001088893", "@num": "12", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002268028", "@num": "6", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675519", "#text": "Décret n°53-935 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675519", "@numtexte": "53-935", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000001088894", "@num": "1", "#text": "Décret n°53-935 du 30 septembre 1953 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000675519", "@numtexte": "53-935", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000869067", "#text": "Décret n°53-1169 du 28 novembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000869067", "@numtexte": "53-1169", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-28" }, { "@id": "JORFARTI000002477817", "@num": "17", "#text": "Décret n°53-1169 du 28 novembre 1953 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000869067", "@numtexte": "53-1169", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-28" }, { "@id": "JORFARTI000001494925", "@num": "27", "#text": "Décret n°53-1169 du 28 novembre 1953 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000869067", "@numtexte": "53-1169", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-28" }, { "@id": "JORFARTI000001301824", "@num": "4", "#text": "Décret n°53-1169 du 28 novembre 1953 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000869067", "@numtexte": "53-1169", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-11-28" }, { "@id": "JORFTEXT000000338243", "#text": "Décret n°57-95 du 29 janvier 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000338243", "@numtexte": "57-95", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-01-29" }, { "@id": "JORFTEXT000000338243", "#text": "Décret n°57-95 du 29 janvier 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000338243", "@numtexte": "57-95", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1957-01-29" }, { "@id": "JORFTEXT000000306200", "#text": "Décret n°59-364 du 4 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306200", "@numtexte": "59-364", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-04" }, { "@id": "JORFTEXT000000306200", "#text": "Décret n°59-364 du 4 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306200", "@numtexte": "59-364", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-04" }, { "@id": "JORFTEXT000000306444", "#text": "Décret n°59-441 du 14 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306444", "@numtexte": "59-441", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-14" }, { "@id": "JORFTEXT000000306444", "#text": "Décret n°59-441 du 14 mars 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306444", "@numtexte": "59-441", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-14" }, { "@id": "JORFTEXT000000306689", "#text": "Décret n°59-516 du 10 avril 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306689", "@numtexte": "59-516", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-04-10" }, { "@id": "JORFTEXT000000306689", "#text": "Décret n°59-516 du 10 avril 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000306689", "@numtexte": "59-516", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-04-10" }, { "@id": "JORFTEXT000000850746", "#text": "Décret n°59-1285 du 6 novembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000850746", "@numtexte": "59-1285", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-11-06" }, { "@id": "JORFTEXT000000850746", "#text": "Décret n°59-1285 du 6 novembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000850746", "@numtexte": "59-1285", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-11-06" }, { "@id": "JORFTEXT000000304736", "#text": "Décret n°59-1323 du 18 novembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000304736", "@numtexte": "59-1323", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-11-18" }, { "@id": "JORFTEXT000000304736", "#text": "Décret n°59-1323 du 18 novembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000304736", "@numtexte": "59-1323", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-11-18" }, { "@id": "JORFTEXT000000300120", "#text": "Décret n°59-1395 du 10 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000300120", "@numtexte": "59-1395", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-10" }, { "@id": "JORFTEXT000000300120", "#text": "Décret n°59-1395 du 10 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000300120", "@numtexte": "59-1395", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-12-10" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002466160", "@num": "98", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 98", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000692537", "#text": "Décret n°60-631 du 28 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000692537", "@numtexte": "60-631", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-06-28" }, { "@id": "JORFTEXT000000692537", "#text": "Décret n°60-631 du 28 juin 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000692537", "@numtexte": "60-631", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1960-06-28" }, { "@id": "JORFTEXT000000301758", "#text": "Décret n°60-1106 du 14 octobre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000301758", "@numtexte": "60-1106", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-14" }, { "@id": "JORFTEXT000000338252", "#text": "Décret n°60-1510 du 27 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000338252", "@numtexte": "60-1510", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000338252", "#text": "Décret n°60-1510 du 27 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000338252", "@numtexte": "60-1510", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000694221", "#text": "Décret n°60-1508 du 27 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000694221", "@numtexte": "60-1508", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000694221", "#text": "Décret n°60-1508 du 27 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000694221", "@numtexte": "60-1508", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000509739", "#text": "Loi n°63-761 du 30 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509739", "@numtexte": "63-761", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000509739", "#text": "Loi n°63-761 du 30 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509739", "@numtexte": "63-761", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000676856", "#text": "Décret n°63-977 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000676856", "@numtexte": "63-977", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "JORFTEXT000000676856", "#text": "Décret n°63-977 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000676856", "@numtexte": "63-977", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "JORFTEXT000000677069", "#text": "Décret n°63-978 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000677069", "@numtexte": "63-978", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "JORFTEXT000000677069", "#text": "Décret n°63-978 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000677069", "@numtexte": "63-978", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "LEGIARTI000006557127", "@num": "1", "#text": "Décret n°65-29 du 11 janvier 1965 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000493469", "@numtexte": "65-29", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-11" }, { "@id": "JORFTEXT000000493469", "#text": "Décret n°65-29 du 11 janvier 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000493469", "@numtexte": "65-29", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-11" }, { "@id": "JORFTEXT000000330504", "#text": "Décret n°67-891 du 10 octobre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000330504", "@numtexte": "67-891", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-10" }, { "@id": "JORFTEXT000000330504", "#text": "Décret n°67-891 du 10 octobre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000330504", "@numtexte": "67-891", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-10" }, { "@id": "JORFTEXT000000510187", "#text": "Décret n°67-1251 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000510187", "@numtexte": "67-1251", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000510187", "#text": "Décret n°67-1251 du 22 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000510187", "@numtexte": "67-1251", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000676698", "#text": "Décret n°69-86 du 28 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000676698", "@numtexte": "69-86", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-01-28" }, { "@id": "JORFTEXT000000700028", "#text": "Décret n°89-641 du 7 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000700028", "@nortexte": "JUSC8920628D", "@numtexte": "89-641", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-07" }, { "@id": "LEGIARTI000006272497", "@num": "3", "#text": "Décret n°89-641 du 7 septembre 1989 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700028", "@nortexte": "JUSC8920628D", "@numtexte": "89-641", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-07" }, { "@id": "JORFARTI000001114207", "@num": "3", "#text": "Décret n°89-641 du 7 septembre 1989 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000700028", "@nortexte": "JUSC8920628D", "@numtexte": "89-641", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-07" }, { "@id": "JORFTEXT000000398940", "#text": "Décret2000-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" }, { "@id": "JORFTEXT000000705025", "#text": "Loi du 21 juin 1865", "@sens": "source", "@cidtexte": "JORFTEXT000000705025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1865-06-21" } ] }, "TITRE": "Décret n°73-683 du 13 juillet 1973", "MCS_TXT": { "MC": [ "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODIFICATION", "CODE DE JUSTICE ADMINISTRATIVE" ] }, "TITREFULL": "Décret n°73-683 du 13 juillet 1973 PORTANT CODIFICATION DES TEXTES REGLEMENTAIRES APPLICABLES AUX TRIBUNAUX ADMINISTRATIFS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000307736", "NUM": "73-683", "DATE_PUBLI": "1973-07-18", "DATE_TEXTE": "1973-07-13", "ORIGINE_PUBLI": "JORF du 18 juillet 1973", "PAGE_DEB_PUBLI": 7770 } }, "META_COMMUN": { "ID": "JORFTEXT000000307736", "URL": "texte/version/JORF/TEXT/00/00/00/30/77/JORFTEXT000000307736.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX973683" } }, "RECT": { "CONTENU": "RECT. JO DU 09-08-1973 P8668.
RECT JO DU 31-10-1973 P11630" } }, "JORFTEXT000000314390": { "SM": { "CONTENU": "TITRE I (ART. 1 A 12) INTRODUCTION DES INSTANCES ET MESURES GENERALES D'INSTRUCTION.
ART. 1 : FORMALITES DE DEPOT, D'INSCRIPTION, CERTIFICAT CONSTATANT L'ARRIVEE AU GREFFE.
ART. 2 : CONTENU DE LA REQUETE INTRODUCTIVE D'INSTANCE.
ART. 3 : OBLIGATION D'ACCOMPAGNER LA REQUETE DE COPIES CERTIFIEES CONFORMES.
ART. 4 : POSSIBILITE DE SIGNIFIER LA DEMANDE PAR EXPLOIT D'HUISSIER.
ART. 5 : DESIGNATION D'UN RAPPORTEUR.
ART. 6 : NOTIFICATION AUX PARTIES DEFENDERESSES DE LA REQUETE.
ART. 7 : NOTIFICATION DES DECISIONS PRISES POUR L'INSTRUCTION DES AFFAIRES.
ART. 8 : POSSIBILITE POUR LES PARTIES DE CONNAITRE DES PIECES DE L'AFFAIRE.
ART. 9 : DEPOT DES MEMOIRES EN DEFENSE ET EN REPLIQUE.
ART. 10 : PROCEDURE EN CAS DE CONTRAVENTIONS.
ART. 11 : RECLAMATIONS EN MATIERE ELECTORALE ET DE CONTRIBUTIONS DIRECTES.
ART. 12 : RAPPORT DU RAPPORTEUR, TRANSMISSION AU COMMISSAIRE DU GOUVERNEMENT.
TITRE II MOYENS DE VERIFICATIONS (ART. 13 A 38).
ART. 1 3 A 24 : LES EXPERTISES.
ART. 25 : VISITES DES LIEUX.
ART. 26 A 36 : ENQUETES ET INTERROGATOIRES.
ART. 37 ET 38 : VERIFICATION D'ECRITURES ET INSCRIPTIONS DE FAUX.
TITRE III (ART. 39 A 42) LES DEMANDES INCIDENTES.
TITRE IV (ART. 43 A 51) LE JUGEMENT.
ART. 43 : ROLE DES SEANCES.
ART. 44 : NOTIFICATION DU JOUR DE LA SEANCE.
ART. 45 A 51 : DEROULEMENT DE LA SEANCE, EXPEDITION DES DECISIONS.
TITRE V RECOURS DEVANT LE CONSEIL D'ETAT (ART. 52 A 61) PROCEDURE, DELAI, SUSPENSION D'EXECUTION DU JUGEMENT.
TITRE VI LES DEPENS (ART. 62 A 67) ILS INCOMBENT A LA PARTIE QUI SUCCOMBE, COMPOSITION DES DEPENS, LIQUIDATION.
ABROGE TOUTES DISPOSITIONS CONTRAIRES A LA PRESENTE LOI." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 1 A 9,11 (AL. 1 EN PARTIE,2,3 ET 4 EN PARTIE),12 A 14, 23-BIS, 25 A 40,41 (AL. 1 EN PARTIE),42,43,44 (AL. 1 ET 3 EN PARTIE,2 ET 5),45,46,47 (AL. 3),48,49 (AL. 1),50 (AL. 1 EN PARTIE),50-BIS,52,55 A 58,60,61 (AL. 1 EN PARTIE),62,63 (AL. 2 ET 3) ET 64 A 68 INSERES DANS LE CODE DES TRIBUNAUX ADMINISTRATIFS.15 et 24 DANS LE CODE DE JUSTICE ADMINISTRATIVE" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000848070", "#text": "Décret du 8 septembre 1934", "@sens": "cible", "@cidtexte": "JORFTEXT000000848070", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1934-09-08" }, { "@id": "JORFTEXT000000295227", "#text": "Décret-loi du 30 octobre 1935", "@sens": "cible", "@cidtexte": "JORFTEXT000000295227", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "JORFTEXT000000876076", "#text": "Loi du 18 décembre 1940", "@sens": "cible", "@cidtexte": "JORFTEXT000000876076", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-12-18" }, { "@id": "JORFTEXT000000339903", "#text": "Ordonnance n°45-1708 du 31 juillet 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000339903", "@numtexte": "45-1708", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-07-31" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n°53-934 du 30 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002268028", "@num": "6", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000685021", "#text": "Loi n°55-1557 du 28 novembre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000685021", "@numtexte": "55-1557", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-11-28" }, { "@id": "JORFTEXT000000694221", "#text": "Décret n°60-1508 du 27 décembre 1960", "@sens": "cible", "@cidtexte": "JORFTEXT000000694221", "@numtexte": "60-1508", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1960-12-27" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000002466780", "@num": "7", "#text": "Loi n°63-254 du 15 mars 1963 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000509739", "#text": "Loi n°63-761 du 30 juillet 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509739", "@numtexte": "63-761", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGITEXT000020214462", "#text": "Loi n°63-1316 du 27 décembre 1963 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000002071984", "@num": "11", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001681275", "@num": "13", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000676698", "#text": "Décret n°69-86 du 28 janvier 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000676698", "@numtexte": "69-86", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1969-01-28" }, { "@id": "JORFTEXT000000307736", "#text": "Décret n°73-683 du 13 juillet 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFARTI000001284590", "@num": "2", "#text": "Décret n°73-683 du 13 juillet 1973 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000307736", "@numtexte": "73-683", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-07-13" }, { "@id": "JORFTEXT000000334392", "#text": "Loi n°76-521 du 16 juin 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000334392", "@numtexte": "76-521", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-16" }, { "@id": "JORFTEXT000000398940", "#text": "Décret2000-389", "@sens": "cible", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" } ] }, "TITRE": "Loi du 22 juillet 1889", "MCS_TXT": { "MC": [ "COUR", "TRIBUNAL", "CONSEIL DE PREFECTURE", "TRIBUNAL ADMINISTRATIF", "DELAI DE RECOURS", "CONSEIL D'ETAT", "RECOURS" ] }, "TITREFULL": "Loi du 22 juillet 1889 PROCEDURE A SUIVRE DEVANT LES CONSEILS DE PREFECTURE (TRIBUNAUX ADMINISTRATIFS)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000314390", "DATE_PUBLI": "1889-07-24", "DATE_TEXTE": "1889-07-22", "ORIGINE_PUBLI": "JORF du 24 juillet 1889", "PAGE_DEB_PUBLI": 3637 } }, "META_COMMUN": { "ID": "JORFTEXT000000314390", "URL": "texte/version/JORF/TEXT/00/00/00/31/43/JORFTEXT000000314390.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX8890724P1" } } }, "JORFTEXT000000334392": { "SM": { "CONTENU": "Art. 1er : sont abrogés les textes ci-après auxquels se sont substituées les dispositions du code des tribunaux administratifs (1e partie) :\n1° les articles 3 et 4 de la loi du 29 floréal an X (19-05-1802) sur les contraventions de grande voirie ;\n2° : la loi du 21 juin 1865 sur les conseils de préfecture ;\n3° : les articles 10, 11, 41, 44 (à l'exception d'une phrase), 47, 49, 50, 51, 59, 61 et 63 de la loi du 22 juillet 1889 sur la procédure devant les tribunaux administratifs ;\n4° : les articles 3 et 8 du décret du 6 septembre 1926 créant les conseils de préfecture interdépartementaux ;\n5° : le décret du 26 septembre 1926 pris pour l'application du décret du 6 septembre 1926 ;\n6° : les articles 1er, 2 (alinéa 2), et 6 du décret n° 53-934 du 30 septembre 1953.\nArticle 2 : les dispositions contenues dans la partie législative du code des tribunaux administratifs ont force de loi.\nArticle 3 : l'article L 2 du code est remplacé par les articles L 2, L 2-1, L 2-2 (composition du tribunal, délibérations, composition des tribunaux des DOM).\nArticle 4 : abroge le titre dispositions générales et l'article L 22.\nArticle 5 : supprime le dernier alinéa de l'article L 15.\nArticles 6 et 7 : modifient la rédaction de l'article L 17 alinéa 1er et de l'article L 20." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000332139", "#text": "Loi du 19 mai 1802", "@sens": "source", "@cidtexte": "JORFTEXT000000332139", "@numtexte": "1606", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1802-05-19" }, { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000483399", "#text": "Décret du 6 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000483399", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-06" }, { "@id": "JORFTEXT000000663928", "#text": "Décret du 26 septembre 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000663928", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1926-09-26" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n° 53-934 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n° 53-934 du 30 septembre 1953 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFARTI000002268028", "@num": "6", "#text": "Décret n° 53-934 du 30 septembre 1953 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006493956", "@num": "1", "#text": "Loi n° 76-521 du 16 juin 1976 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334392", "@numtexte": "76-521", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-16" }, { "@id": "LEGIARTI000006560903", "@num": "L1", "#text": "Code des tribunaux administratifs et des cours adm - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560935", "@num": "L11", "#text": "Code des tribunaux administratifs et des cours adm - art. L11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560936", "@num": "L12", "#text": "Code des tribunaux administratifs et des cours adm - art. L12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560938", "@num": "L13", "#text": "Code des tribunaux administratifs et des cours adm - art. L13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560939", "@num": "L14", "#text": "Code des tribunaux administratifs et des cours adm - art. L14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560943", "@num": "L16", "#text": "Code des tribunaux administratifs et des cours adm - art. L16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560944", "@num": "L17", "#text": "Code des tribunaux administratifs et des cours adm - art. L17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560945", "@num": "L18", "#text": "Code des tribunaux administratifs et des cours adm - art. L18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560946", "@num": "L19", "#text": "Code des tribunaux administratifs et des cours adm - art. L19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560904", "@num": "L2", "#text": "Code des tribunaux administratifs et des cours adm - art. L2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560905", "@num": "L2-1", "#text": "Code des tribunaux administratifs et des cours adm - art. L2-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560906", "@num": "L2-2", "#text": "Code des tribunaux administratifs et des cours adm - art. L2-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560910", "@num": "L2-3", "#text": "Code des tribunaux administratifs et des cours adm - art. L2-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560909", "@num": "L2-3", "#text": "Code des tribunaux administratifs et des cours adm - art. L2-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560947", "@num": "L20", "#text": "Code des tribunaux administratifs et des cours adm - art. L20 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560948", "@num": "L21", "#text": "Code des tribunaux administratifs et des cours adm - art. L21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560915", "@num": "L3", "#text": "Code des tribunaux administratifs et des cours adm - art. L3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560917", "@num": "L4", "#text": "Code des tribunaux administratifs et des cours adm - art. L4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560920", "@num": "L5", "#text": "Code des tribunaux administratifs et des cours adm - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560922", "@num": "L6", "#text": "Code des tribunaux administratifs et des cours adm - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560923", "@num": "L7", "#text": "Code des tribunaux administratifs et des cours adm - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560924", "@num": "L8", "#text": "Code des tribunaux administratifs et des cours adm - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560932", "@num": "L9", "#text": "Code des tribunaux administratifs et des cours adm - art. L9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560931", "@num": "L9", "#text": "Code des tribunaux administratifs et des cours adm - art. L9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000705025", "#text": "Loi du 21 juin 1865", "@sens": "source", "@cidtexte": "JORFTEXT000000705025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1865-06-21" } ] }, "TITRE": "LOI n° 76-521 du 16 juin 1976", "MCS_TXT": { "MC": [ "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "FORCE DE LOI" ] }, "TITREFULL": "LOI n° 76-521 du 16 juin 1976 modifiant certaines dispositions du code des tribunaux administratifs et donnant force de loi à la partie législative de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000334392", "NUM": "76-521", "DATE_PUBLI": "1976-06-17", "DATE_TEXTE": "1976-06-16", "ORIGINE_PUBLI": "JORF du 17 juin 1976", "PAGE_DEB_PUBLI": 3633, "PAGE_FIN_PUBLI": 3648 } }, "META_COMMUN": { "ID": "JORFTEXT000000334392", "URL": "texte/version/JORF/TEXT/00/00/00/33/43/JORFTEXT000000334392.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX976521" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000334392", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000307736", "cible": false, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "MODIFIE" }, { "texte_version_id": "JORFTEXT000000314390", "cible": true, "cidtexte": "JORFTEXT000000675518", "id": "JORFARTI000002101461", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "JORFARTI000002101461", "liens_entrants": true }

Article (Décret n° 53-934 du 30 septembre 1953 portant réforme du contentieux administratif)