{ "article": { "LEGIARTI000006273593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273593", "URL": "article/LEGI/ARTI/00/00/06/27/35/LEGIARTI000006273593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBWXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339574", "@num": "81-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339574", "@c_titre_court": "Loi n°81-1179 du 31 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981 (1)", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068710", "@c_titre_court": "Loi n° 81-1179 du 31 décembre 1981" } ], "@date_publi": "1982-01-01", "@date_signature": "1981-12-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273593", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002293601", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006316042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L277", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316042", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL277AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1952 1 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1ERE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1RE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. I 2 (AL. 2, AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006273593", "@num": "9", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 9 () JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449342", "@num": "L552-1", "#text": "Code de justice administrative. - art. L552-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806379", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044072896", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314916", "@num": "A277-1", "#text": "Livre des procédures fiscales - art. A277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914502", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@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": "LEGIARTI000042914484", "@num": "L257-0 B", "#text": "Livre des procédures fiscales - art. L257-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570174", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058949", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967324", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989227", "@num": "R*277-1", "#text": "Livre des procédures fiscales - art. R*277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989230", "@num": "R*277-2", "#text": "Livre des procédures fiscales - art. R*277-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989956", "@num": "R277-3-1", "#text": "Livre des procédures fiscales - art. R277-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133982", "@fin": "1987-07-09", "#text": "LE SURSIS DE PAIEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316041", "@fin": "1982-01-01", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316042", "@fin": "1986-12-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316043", "@fin": "1987-07-09", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316044", "@fin": "2002-03-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316045", "@fin": "2009-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052352", "@fin": "2020-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278590", "@fin": "2999-01-01", "@num": "L277", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui conteste le bien-fondé ou le montant des impositions mises à sa charge peut, s'il en a expressément formulé la demande dans sa réclamation et précisé le montant ou les bases du dégrèvement auquel il estime avoir droit, être autorisé à différer le paiement de la partie contestée de ces impositions et des pénalités y afférentes.
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A l'exception des cas où la réclamation concerne des impositions consécutives à la mise en oeuvre d'une procédure d'imposition d'office ou à des redressements donnant lieu à l'application des pénalités prévues en cas de mauvaise foi ou de manoeuvres frauduleuses, le sursis de paiement est accordé dès lors que le contribuable a constitué des garanties propres à assurer le recouvrement de la créance du Trésor.
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A défaut de constitution de garanties ou si les garanties offertes sont estimées insuffisantes, le comptable peut prendre des mesures conservatoires pour les impôts contestés, jusqu'à la saisie inclusivement. Mais la vente ne peut être effectuée jusqu'à ce qu'une décision définitive ait été prise sur la réclamation soit par l'administration, soit par le tribunal compétent.
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" } }, "LEGIARTI000006316046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L278", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-02", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316046", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL278AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1953 (AL. 1 1RE PHRASE 2EME MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L277", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 1 2 (AL. 2, AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000339574", "#text": "LOI 81-1179 1981-12-31 ART. 9 FINANCES RECTIFICATIVE POUR 1981 :", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006273593", "@num": "9", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 9 () JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006296358", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifie l'article L278 du livre des procédures fiscales", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133982", "@fin": "1987-07-09", "#text": "LE SURSIS DE PAIEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316046", "@fin": "1982-01-02", "@num": "L278", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020058949", "@fin": "2999-01-01", "@num": "L278", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les sommes dont le recouvrement incombe aux comptables de la direction générale des impôts, à concurrence de la fraction contestée des droits, le paiement des amendes, pénalités, droits supplémentaires et tous accessoires n'est demandé qu'après qu'une décision définitive ait été prise sur la réclamation prévue par l'article L. 277.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316042", "cible": false, "cidtexte": "JORFTEXT000000339574", "id": "LEGIARTI000006273593", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316046", "cible": false, "cidtexte": "JORFTEXT000000339574", "id": "LEGIARTI000006273593", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006273593", "liens_entrants": true }

Article 9 ENTIEREMENT_MODIF (Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981)