{ "article": { "LEGIARTI000006231743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006231743", "URL": "article/LEGI/ARTI/00/00/06/23/17/LEGIARTI000006231743.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHCVXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316296", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316408", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316504", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316229", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000438528", "@nor": "ECOD0470007D", "@num": "2004-588", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-588 du 21 juin 2004 portant application de l'article 527 du code général des impôts relatif à la contribution à l'apposition du poinçon de garantie sur les ouvrages en métaux précieux par les bureaux de garantie et modifiant l'annexe III au code général des impôts et le livre des procédures fiscales (partie Réglementaire)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000438528", "@c_titre_court": "Décret n°2004-588 du 21 juin 2004" }, { "@fin": "2999-01-01", "#text": "Décret n°2004-588 du 21 juin 2004 portant application de l'article 527 du code général des impôts relatif à la contribution à l'apposition du poinçon de garantie sur les ouvrages en métaux précieux par les bureaux de garantie et modifiant l'annexe III au code général des impôts et le livre des procédures fiscales (partie Réglementaire)", "@debut": "2004-07-01", "@id_txt": "LEGITEXT000005791037", "@c_titre_court": "Décret n°2004-588 du 21 juin 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-06-24", "@date_signature": "2004-06-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006231743", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002454840", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006316229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R81-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-31", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316229", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316229.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006231743", "@num": "2", "#text": "Décret n°2004-588 du 21 juin 2004 - art. 2 () JORF 24 juin 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438528", "@nortexte": "ECOD0470007D", "@numtexte": "2004-588", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGITEXT000026729401", "#text": "Décret n°2012-1352\n du 4 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@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": "LEGIARTI000006316227", "@fin": "1994-09-02", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316228", "@fin": "2004-07-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316229", "@fin": "2004-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316230", "@fin": "2011-06-12", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166701", "@fin": "2012-04-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625223", "@fin": "2013-01-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026730729", "@fin": "2015-06-06", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680537", "@fin": "2015-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031118915", "@fin": "2019-06-08", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623870", "@fin": "2999-01-01", "@num": "R81-5", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des impôts. Le droit de communication visé au premier alinéa de l'article précité peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C, L. 83, L. 84, au premier alinéa de l'article L. 85, aux articles L. 85-A, L. 90, L. 92, L. 95, L. 101, R. 81-1, R. 81-3, R. 81-4, R. 101-1 et A. 85-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et la contribution prévue par l'article 527 du code général des impôts.
\n
" } }, "LEGIARTI000006316296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R190-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316296", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316296.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR190ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006231743", "@num": "2", "#text": "Décret n°2004-588 du 21 juin 2004 - art. 2 () JORF 24 juin 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438528", "@nortexte": "ECOD0470007D", "@numtexte": "2004-588", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@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": "LEGIARTI000006316294", "@fin": "1994-09-02", "@num": "R190-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316295", "@fin": "2004-07-01", "@num": "R190-3", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316296", "@fin": "2012-04-01", "@num": "R190-3", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625258", "@fin": "2019-06-08", "@num": "R190-3", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623853", "@fin": "2999-01-01", "@num": "R190-3", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents mentionnés au premier alinéa de l'article L. 190 sont ceux de la direction générale des impôts et ceux de la direction générale des douanes et droits indirects en ce qui concerne, pour ces derniers, les réclamations relatives aux contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et à la contribution prévue par l'article 527 du code général des impôts.
\n
" } }, "LEGIARTI000006316408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R213-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316408", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR213ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006231743", "@num": "2", "#text": "Décret n°2004-588 du 21 juin 2004 - art. 2 () JORF 24 juin 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438528", "@nortexte": "ECOD0470007D", "@numtexte": "2004-588", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180166", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1985-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163152", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316406", "@fin": "1994-09-02", "@num": "R213-4", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316407", "@fin": "2004-07-01", "@num": "R213-4", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316408", "@fin": "2012-04-01", "@num": "R213-4", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625254", "@fin": "2019-06-08", "@num": "R213-4", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623837", "@fin": "2999-01-01", "@num": "R213-4", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux prévus à l'article L. 213 sont établis par les agents de la direction générale des impôts et par ceux de la direction générale des douanes et droits indirects en ce qui concerne, pour ces derniers, les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles, et la contribution prévue par l'article 527 du code général des impôts.
\n
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Le comptable mentionné aux premier et deuxième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
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Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.
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L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au deuxième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
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