{ "article": { "LEGIARTI000006273058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273058", "URL": "article/LEGI/ARTI/00/00/06/27/30/LEGIARTI000006273058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEASXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615843", "@num": "348", "#text": "Code des douanes - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615864", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615867", "@num": "370", "#text": "Code des douanes - art. 370 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615869", "@num": "371", "#text": "Code des douanes - art. 371 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615871", "@num": "372", "#text": "Code des douanes - art. 372 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616048", "@num": "430", "#text": "Code des douanes - art. 430 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084449", "@fin": "2999-01-01", "#text": "POUVOIRS RESPECTIFS DU JUGE ET DE L'ADMINISTRATION EN CAS DE POURSUITES JUDICIAIRES EN MATIERE FISCALE ET DOUANIERE", "@debut": "1977-12-30" } ] }, "@cid": "JORFTEXT000000522421", "@num": "77-1453", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°77-1453 du 29 décembre 1977 ANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522421", "@c_titre_court": "Loi n°77-1453 du 29 décembre 1977" }, { "@fin": "2999-01-01", "#text": "Loi n° 77-1453 du 29 décembre 1977 ACCORDANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "1977-12-30", "@id_txt": "LEGITEXT000006068571", "@c_titre_court": "Loi n° 77-1453 du 29 décembre 1977" } ], "@date_publi": "1977-12-30", "@date_signature": "1977-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273058", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001691952", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006615843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "348", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-12-30", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615843", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X348AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273058", "@num": "10", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 10 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006262847", "@num": "2", "#text": "Décret n°2007-568 du 17 avril 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153134", "@fin": "2002-12-31", "#text": "Paragraphe 2 : Titres.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138904", "@fin": "2002-12-31", "#text": "Section 2 : Poursuite par voie de contrainte", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122126", "@fin": "2002-12-31", "#text": "Chapitre II : Poursuites", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615843", "@fin": "1977-12-30", "@num": "348", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615844", "@fin": "2999-01-01", "@num": "348", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "369", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615864", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X369AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "Loi 77-1453 1977-12-29 art. 10 I, II, III JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006273058", "@num": "10", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 10 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006615873", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615962", "@num": "437", "#text": "Code des douanes - art. 437 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153141", "@fin": "1992-04-01", "#text": "Paragraphe 2 : Circonstances atténuantes, dispositions particulières, récidive.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138909", "@fin": "1992-04-01", "#text": "Section 5 : Dispositions diverses", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122127", "@fin": "2002-12-31", "#text": "Chapitre III : Procédure devant les tribunaux", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615864", "@fin": "1987-07-09", "@num": "369", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615865", "@fin": "2007-10-30", "@num": "369", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615866", "@fin": "2011-05-19", "@num": "369", "@etat": "MODIFIE", "@debut": "2007-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041617", "@fin": "2014-01-01", "@num": "369", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028448275", "@fin": "2999-01-01", "@num": "369", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. S'il retient les circonstances atténuantes, le tribunal peut :
\n
a) Libérer les contrevenants de la confiscation des moyens de transport ; ces dispositions ne sont toutefois pas applicables dans les cas où les actes de contrebande ou assimiles ont été commis par dissimulation dans des cachettes spécialement aménagées ou dans des cavités ou espaces vides qui ne sont pas normalement destinés au logement des marchandises ;
\n
b) Libérer les contrevenants de la confiscation des objets ayant servi à masquer la fraude ;
\n
c) Réduire le montant des sommes tenant lieu de confiscation des marchandises de fraude jusqu'au tiers de la valeur de ces marchandises ;
\n
d) Réduire le montant des amendes fiscales jusqu'au tiers de leur montant minimal, sous réserve des dispositions de l'article 437 ci-après ;
\n
e) Limiter, en ce qui concerne les sanctions fiscales visées au c et au d ci-dessus,l'étendue de la solidarité à l'égard de certains des condamnés.
\n
Si les circonstances atténuantes ne sont retenues qu'à l'égard de certains coprévenus pour un même fait de fraude, le tribunal prononce d'abord les sanctions fiscales auxquelles les condamnés ne bénéficiant pas des circonstances atténuantes seront solidairement tenus, il peut ensuite, en ce qui concerne les sommes tenant lieu de confiscation et les amendes fiscales, limiter l'étendue de la solidarité à l'égard des personnes bénéficiant des circonstances atténuantes.
\n
S'il retient les circonstances atténuantes à l'égard d'un prévenu, le tribunal peut : dispenser le prévenu des sanctions pénales prévues par le présent code, ordonner qu'il soit sursis à l'exécution de celles-ci, décider que la condamnation ne soit pas mentionné au bulletin n° 2 du casier judiciaire.
\n
2. Les tribunaux ne peuvent relaxer les contrevenants pour défaut d'intention.
\n
3. Les tribunaux ne peuvent donner mainlevée de marchandises saisies qu'en jugeant définitivement le tout.
\n
4. Les tribunaux ne peuvent dispenser le redevable du paiement des sommes fraudées ou indûment obtenues.
" } }, "LEGIARTI000006615867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "370", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006615867", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X370AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273058", "@num": "10", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 10 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 25 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006615927", "@num": "410", "#text": "Code des douanes - art. 410 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615930", "@num": "411", "#text": "Code des douanes - art. 411 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615933", "@num": "412", "#text": "Code des douanes - art. 412 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615936", "@num": "413", "#text": "Code des douanes - art. 413 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615940", "@num": "414", "#text": "Code des douanes - art. 414 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615948", "@num": "416", "#text": "Code des douanes - art. 416 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153141", "@fin": "1992-04-01", "#text": "Paragraphe 2 : Circonstances atténuantes, dispositions particulières, récidive.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138909", "@fin": "1992-04-01", "#text": "Section 5 : Dispositions diverses", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122127", "@fin": "2002-12-31", "#text": "Chapitre III : Procédure devant les tribunaux", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615867", "@fin": "1992-04-01", "@num": "370", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615868", "@fin": "2019-09-20", "@num": "370", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039113398", "@fin": "2999-01-01", "@num": "370", "@etat": "VIGUEUR", "@debut": "2019-09-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Si le contrevenant aux dispositions des articles 410, 411, 412, 413, 414 ou 416 du présent code commet dans les cinq ans qui suivent une transaction ou une condamnation devenue définitive, une nouvelle infraction tombant sous le coup des sanctions prévues par les articles précités, le taux maximal des pénalités encourues est doublé.
\n
2. Cette disposition n'est pas applicable, sauf le cas de faute personnelle, à ceux qui font profession d'accomplir pour autrui les formalités de douane.
" } }, "LEGIARTI000006615869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-12-30", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615869", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X371AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273058", "@num": "10", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 10 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153141", "@fin": "1992-04-01", "#text": "Paragraphe 2 : Circonstances atténuantes, dispositions particulières, récidive.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138909", "@fin": "1992-04-01", "#text": "Section 5 : Dispositions diverses", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122127", "@fin": "2002-12-31", "#text": "Chapitre III : Procédure devant les tribunaux", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615869", "@fin": "1977-12-30", "@num": "371", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
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(texte abrogé).
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Indépendamment des autres sanctions prévues par le présent code, sont confisqués :
\n
1° les marchandises qui ont été ou devaient être substituées dans les cas prévus aux articles 411-2 a, 417-2 c et 423-2° ;
\n
2° les marchandises présentées au départ dans le cas prévu par l'article 424-1° ci-dessus ;
\n
3° les moyens de transport lorsque le conducteur refuse d'obéir aux injonctions visées à l'article 61-1 ci-dessus.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615843", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006616048", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615864", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615869", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006615871", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006615867", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006273058", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006273058", "liens_entrants": true }

Article 10 ENTIEREMENT_MODIF (Loi n°77-1453 du 29 décembre 1977 ANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE)