{ "article": { "LEGIARTI000006212776": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006212776", "URL": "article/LEGI/ARTI/00/00/06/21/27/LEGIARTI000006212776.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHYSXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316198", "@num": "R*64-2", "#text": "Livre des procédures fiscales - art. R*64-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316737", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000778887", "@nor": "BUDF0200011D", "@num": "2002-922", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000778887", "@c_titre_court": "Décret n°2002-922 du 6 juin 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas", "@debut": "2002-06-08", "@id_txt": "LEGITEXT000005633112", "@c_titre_court": "Décret n°2002-922 du 6 juin 2002" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET", "@date_publi": "2002-06-08", "@date_signature": "2002-06-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006212776", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001269840", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006316198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*64-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316198", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316198.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR064ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212776", "@num": "4", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180145", "@fin": "2999-01-01", "#text": "IV : Procédure de l'abus de droit fiscal", "@debut": "1987-07-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316197", "@fin": "2002-03-31", "@num": "R*64-2", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316198", "@fin": "2009-04-10", "@num": "R*64-2", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020502991", "@fin": "2999-01-01", "@num": "R*64-2", "@etat": "VIGUEUR", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'administration se prévaut des dispositions du cinquième alinéa de l'article L. 64, le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse de l'administration à ses observations pour demander que le litige soit soumis à l'avis du comité consultatif pour la répression des abus de droit.
\n
" } }, "LEGIARTI000006316737": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316737", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316737.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212776", "@num": "4", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 1103/97 1997-06-17 art. 5 (Conseil) JO L162 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866/98 1998-12-31 art. 1 (Conseil) JO L359 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974/98 1998-05-03 art. 14 (Conseil) JO L139 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au cinquième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 euros par exercice ou affaire, selon la nature des impôts ;
\n
b) abrogé (à compter du 01/01/1998).
\n
c) au ministre de l'économie, des finances et de l'industrie, dans les autres cas.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316737", "cible": false, "cidtexte": "JORFTEXT000000778887", "id": "LEGIARTI000006212776", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316198", "cible": false, "cidtexte": "JORFTEXT000000778887", "id": "LEGIARTI000006212776", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006212776", "liens_entrants": true }

Article 4 ENTIEREMENT_MODIF (Décret n° 2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas)