{ "article": { "LEGIARTI000006240035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006240035", "URL": "article/LEGI/ARTI/00/00/06/24/00/LEGIARTI000006240035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHETXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293177", "@num": "R333-1", "#text": "Code de la consommation - art. R*333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316346", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316445", "@num": "R*247-10 A", "#text": "Livre des procédures fiscales - art. R*247-10 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316455", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316608", "@num": "R87-1", "#text": "Livre des procédures fiscales - art. R87-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000259568", "@nor": "BUDF0500008D", "@num": "2005-331", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000259568", "@c_titre_court": "Décret n°2005-331 du 6 avril 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre.", "@debut": "2005-04-08", "@id_txt": "LEGITEXT000006051507", "@c_titre_court": "Décret n°2005-331 du 6 avril 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2005-04-08", "@date_signature": "2005-04-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006240035", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001677939", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006293177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R333-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-01", "DATE_DEBUT": "2005-04-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006293177", "URL": "article/LEGI/ARTI/00/00/06/29/31/LEGIARTI000006293177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AZAXXXXXXXX2X333R01AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006586067", "@num": "32", "#text": "Décret n°95-660 du 9 mai 1995 - art. 32 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000719062", "@nortexte": "JUSC9520264D", "@numtexte": "95-660", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1995-05-09" }, { "@id": "JORFTEXT000000383100", "#text": "Décret 97-298 1997-03-27 JORF 3 avril 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000383100", "@nortexte": "FCEC9600048D", "@numtexte": "97-298", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-03-27" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293105", "@num": "R331-7-3", "#text": "Code de la consommation - art. R331-7-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146630", "@fin": "2010-11-01", "#text": "Chapitre III : Dispositions communes", "@debut": "1997-04-03" }, { "@id": "LEGISCTA000022991833", "@fin": "2016-07-01", "#text": "Chapitre III : L'orientation du dossier", "@debut": "2010-11-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133646", "@fin": "2017-07-15", "#text": "Titre III : Traitement des situations de surendettement", "@debut": "1997-04-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114380", "@fin": "2017-07-15", "#text": "Livre III : Endettement", "@debut": "1997-04-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084139", "@fin": "2017-07-15", "#text": "Partie réglementaire", "@debut": "1997-04-03" } ] }, "@cid": "LEGITEXT000006069565", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la consommation", "@debut": "1993-07-27", "@id_txt": "LEGITEXT000006069565", "@c_titre_court": "Code de la consommation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293175", "@fin": "2004-02-25", "@num": "R333-1", "@etat": "MODIFIE", "@debut": "1997-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293176", "@fin": "2005-04-08", "@num": "R333-1", "@etat": "MODIFIE", "@debut": "2004-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293177", "@fin": "2010-11-01", "@num": "R333-1", "@etat": "MODIFIE", "@debut": "2005-04-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022991825", "@fin": "2011-09-01", "@num": "R333-1", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024276309", "@fin": "2014-02-24", "@num": "R333-1", "@etat": "MODIFIE", "@debut": "2011-09-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028651682", "@fin": "2016-07-01", "@num": "R333-1", "@etat": "ABROGE", "@debut": "2014-02-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives aux effets de la saisine de la commission de surendettement sur les demandes de remise gracieuse ou de dispense de paiement que peuvent accorder les autorités chargées du recouvrement des impôts sont fixées par les articles R*. 247 A-1 et R*. 247-18 du livre des procédures fiscales ci-dessous reproduits :

\" Art. R*. 247 A-1-La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation vaut demande de remise gracieuse d'impôts directs dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-7-3 du même code \".

\" Art. R*. 247-18-La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-7-3 du code de la consommation \".

" } }, "LEGIARTI000006316346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-08-22", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316346", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316346.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198AJXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 bis, 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000032702312", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622408", "@num": "R*200-4", "#text": "Livre des procédures fiscales - art. R*200-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R190-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180163", "@fin": "2999-01-01", "#text": "III : Instruction des réclamations", "@debut": "1993-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163147", "@fin": "2999-01-01", "#text": "Section I : Procédure préalable auprès de l'administration", "@debut": "1993-03-11" } ] }, "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": "LEGIARTI000006316342", "@fin": "1990-06-15", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316343", "@fin": "1993-03-11", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316344", "@fin": "2004-03-24", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316345", "@fin": "2005-01-01", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "2004-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316346", "@fin": "2006-08-22", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316347", "@fin": "2012-04-01", "@num": "R*198-10", "@etat": "MODIFIE", "@debut": "2006-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622405", "@fin": "2999-01-01", "@num": "R*198-10", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts ou l'administration des douanes et droits indirects, selon le cas, statue sur les réclamations dans le délai de six mois suivant la date de leur présentation. Si elle n'est pas en mesure de le faire, elle doit, avant l'expiration de ce délai, en informer le contribuable en précisant le terme du délai complémentaire qu'elle estime nécessaire pour prendre sa décision. Ce délai complémentaire ne peut, toutefois, excéder trois mois.
\n
Lorsque l'assiette de l'imposition contestée a été assurée par un service spécialisé de l'une ou l'autre des administrations susmentionnées, c'est ce service qui statue. A l'exception des réclamations portant sur des impositions dont l'assiette a été établie à l'initiative d'un autre service spécialisé, le service chargé des grandes entreprises, mentionné à l'article R. 190-1, statue sur les réclamations portant sur les impôts qui relèvent de sa compétence, ainsi que sur les dégrèvements prévus en matière de taxe professionnelle aux articles 1647 bis et 1647 B sexies du code général des impôts, quelle que soit la période sur laquelle portent ces réclamations.
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En cas de rejet total ou partiel de la réclamation, la décision doit être motivée.
\n
Les décisions de l'administration sont notifiées dans les mêmes conditions que celles prévues pour les notifications faites au cours de la procédure devant le tribunal administratif.
" } }, "LEGIARTI000006316445": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-10 A", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-02-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006316445", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316445.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247AKXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006228887", "@num": "5", "#text": "Décret n°2004-180 du 24 février 2004 - art. 5 () JORF 25 février 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000615920", "@nortexte": "VILC0410183D", "@numtexte": "2004-180", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-02-24" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069565", "#text": "Code de la consommation L331-1, R331-7-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316724", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales R247-18", "@sens": "source", "@typelien": "CONCORDE" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006316445", "@fin": "2005-01-01", "@num": "R*247-10 A", "@etat": "TRANSFERE", "@debut": "2004-02-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 du présent livre dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-7-3 du code de la consommation.
\n
" } }, "LEGIARTI000006316455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316455", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316455.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ASXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069565", "#text": "Code de la consommation L331-1, R331-7-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992150", "@num": "R335-4", "#text": "Code de la consommation - art. R335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808526", "@num": "R711-1", "#text": "Code de la consommation - art. R711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316724", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales R247-10 A", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "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": "LEGIARTI000006316455", "@fin": "2010-11-01", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022992216", "@fin": "2017-05-05", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034719528", "@fin": "2999-01-01", "@num": "R*247-18", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-7-3 du code de la consommation.
\n
" } }, "LEGIARTI000006316608": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R87-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316608", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316608.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR087AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006308041", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296726", "@num": "41 sexdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050743550", "@num": "46 AI ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799392", "@num": "R87-2", "#text": "Livre des procédures fiscales - art. R87-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316235", "@num": "R87-3", "#text": "Livre des procédures fiscales - art. R87-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180146", "@fin": "2999-01-01", "#text": "9° : Institutions et organismes versant des rémunérations ou répartissant des fonds", "@debut": "1983-05-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163138", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316605", "@fin": "1983-05-03", "@num": "R87-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316606", "@fin": "2004-12-31", "@num": "R87-1", "@etat": "MODIFIE", "@debut": "1983-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316607", "@fin": "2005-01-01", "@num": "R87-1", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316608", "@fin": "2999-01-01", "@num": "R87-1", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'exercice du droit de communication de l'administration, le gérant et le dépositaire d'un fonds commun de placement sont tenus de présenter :
\n
a. Tous documents comptables liés au fonctionnement du fonds, et notamment les pièces de recettes et de dépenses de toute nature ;
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b. Un relevé des valeurs liquidatives dégagées au cours des six dernières années.
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c. La liste des personnes pour lesquelles ils sont tenus de remplir les obligations prévues à l'article 41 sexdecies F de l'annexe III au code général des impôts au cours des six dernières années.
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Dans le cadre de ses obligations fiscales, le gérant doit tenir à la disposition de l'administration toutes justifications de nature à prouver la conformité du fonctionnement du fonds commun avec le statut législatif et réglementaire de ces organismes.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293177", "cible": false, "cidtexte": "JORFTEXT000000259568", "id": "LEGIARTI000006240035", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316608", "cible": false, "cidtexte": "JORFTEXT000000259568", "id": "LEGIARTI000006240035", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316346", "cible": false, "cidtexte": "JORFTEXT000000259568", "id": "LEGIARTI000006240035", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316445", "cible": false, "cidtexte": "JORFTEXT000000259568", "id": "LEGIARTI000006240035", "typelien": "TRANSFERT" }, { "article_id": "LEGIARTI000006316455", "cible": false, "cidtexte": "JORFTEXT000000259568", "id": "LEGIARTI000006240035", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006240035", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)