{ "article": { "LEGIARTI000006299790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "427", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-10-22", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299790", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299790.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0427AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006331064", "@num": "2", "#text": "Décret n°99-889 du 21 octobre 1999 - art. 2 () JORF 22 octobre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000398295", "@nortexte": "ECOR9904558D", "@numtexte": "99-889", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-10-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299790", "@fin": "1999-10-22", "@num": "427", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'instruction des demandes est faite par le service chargé de l'assiette des impôts et taxes figurant sur les états.
\n
" } }, "LEGIARTI000006331064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331064", "URL": "article/LEGI/ARTI/00/00/06/33/10/LEGIARTI000006331064.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHTLXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299790", "@num": "427", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000398295", "@nor": "ECOR9904558D", "@num": "99-889", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 99-889 du 21 octobre 1999 transférant aux trésoriers-payeurs généraux le pouvoir de statuer sur les demandes d'admission en non-valeur présentées par les comptables du Trésor et supprimant la limitation de compétence des chefs de services déconcentrés des administrations financières pour statuer sur les demandes d'admission en non-valeur des créances fiscales irrécouvrables", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000398295", "@c_titre_court": "Décret n°99-889 du 21 octobre 1999" }, { "@fin": "2999-01-01", "#text": "Décret n°99-889 du 21 octobre 1999 transférant aux trésoriers-payeurs généraux le pouvoir de statuer sur les demandes d'admission en non-valeur présentées par les comptables du Trésor et supprimant la limitation de compétence des chefs de services déconcentrés des administrations financières pour statuer sur les demandes d'admission en non-valeur des créances fiscales irrécouvrables", "@debut": "1999-10-22", "@id_txt": "LEGITEXT000005628647", "@c_titre_court": "Décret n°99-889 du 21 octobre 1999" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "1999-10-22", "@date_signature": "1999-10-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006331064", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000047499342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047499342", "URL": "article/LEGI/ARTI/00/00/47/49/93/LEGIARTI000047499342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006162350", "#text": "Code général des impôts, annexe III, CGIANIII. - 2 : Sursis de versement et décharge de responsa... (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006114448", "#text": "Code général des impôts, annexe III, CGIANIII. - Chapitre II : Procédures (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006114449", "#text": "Code général des impôts, annexe III, CGIANIII. - Chapitre III : Dégrèvement et restitutions d'im... (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006114451", "#text": "Code général des impôts, annexe III, CGIANIII. - Chapitre IV : Secret professionnel (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179432", "#text": "Code général des impôts, annexe III, CGIANIII. - b : Décharge de responsabilité (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179433", "#text": "Code général des impôts, annexe III, CGIANIII. - c : Dispositions communes (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299781", "@num": "416", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 416 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299940", "@num": "422", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 422 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048153434", "@num": "424", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 424 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048153421", "@num": "425", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 425 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048147696", "@num": "426", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299790", "@num": "427", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 427 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048147729", "@num": "428", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 428 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048147649", "@num": "429", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 429 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299791", "@num": "430", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 430 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048147590", "@num": "431", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 431 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299793", "@num": "433", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 433 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048147221", "@num": "436", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 436 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048110008", "@num": "439", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 439 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048109673", "@num": "441", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 441 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048106548", "@num": "445", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 445 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299992", "@num": "446", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 446 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069574", "#text": "Code général des impôts, annexe III, CGIANIII. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047499320", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "1950-04-30" } ] }, "@cid": "JORFTEXT000000305639", "@num": "50-481", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 50-481 du 6 avril 1950 portant refonte et codification des décrets pris pour l'application ‎des ‎lois réunies dans le code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000305639", "@c_titre_court": "Décret n° 50-481 du 6 avril 1950" }, { "@fin": "2999-01-01", "#text": "Décret n° 50-481 du 6 avril 1950 portant refonte et codification des décrets pris pour l'application ‎des ‎lois réunies dans le code général des impôts", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000047499286", "@c_titre_court": "Décret n° 50-481 du 6 avril 1950" } ], "@date_publi": "1950-04-30", "@date_signature": "1950-04-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047499342", "@fin": "2999-01-01", "@num": "Annexe", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A créé les dispositions suivantes :

-Code général des impôts, annexe III, CGIANIII.\n

" } }, "LEGIARTI000006299781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "416", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299781", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0416AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133773", "@fin": "2011-03-18", "#text": "Section IV : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor, de la direction générale des impôts et de la direction générale des douanes et droits indirects", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000023721670", "@fin": "2999-01-01", "#text": "Section IV : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques et à ceux de la direction générale des douanes et droits indirects", "@debut": "2011-03-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114440", "@fin": "2999-01-01", "#text": "Chapitre II : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299781", "@fin": "2999-01-01", "@num": "416", "@etat": "VIGUEUR", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les autres frais accessoires, tels que frais de transport de l'huissier, salaires des afficheurs, frais d'insertion dans les journaux sont supportés par le Trésor, les communes ou les établissements publics au profit desquels les poursuites sont exercées.
\n
" } }, "LEGIARTI000006299791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "430", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299791", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299791.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0430AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179431", "@fin": "2012-01-01", "#text": "a : Sursis de versement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299791", "@fin": "2012-01-01", "@num": "430", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579905", "@fin": "2023-01-01", "@num": "430", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les demandes de sursis de versement peuvent être présentées alors même que les cotes qu'elles visent n'auraient pas encore été portées sur des états de cotes irrecouvrables.
\n
" } }, "LEGIARTI000006299793": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "433", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299793", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299793.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0433AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179432", "@fin": "2012-01-01", "#text": "b : Décharge de responsabilité", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299793", "@fin": "2012-01-01", "@num": "433", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579898", "@fin": "2023-01-01", "@num": "433", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent seules faire l'objet de demandes en décharge ou en atténuation de responsabilité les cotes qui, ayant figuré sur des états de cotes irrecouvrables, ont été rejetées desdits états.
\n
" } }, "LEGIARTI000006299940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "422", "ETAT": "DISJOINT", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299940", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0422AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006299940", "@fin": "1982-01-01", "@num": "422", "@etat": "DISJOINT", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les décisions prises en vertu des articles 419 à 421 sont notifiées aux intéressés dans les conditions fixées par l'article 2009 du code général des impôts.
\n
" } }, "LEGIARTI000006299992": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "446", "ETAT": "DISJOINT", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299992", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299992.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0446AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "DISJOINT", "LIEN_ART": { "@id": "LEGIARTI000006299992", "@fin": "1982-01-01", "@num": "446", "@etat": "DISJOINT", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles 417 à 444 ne sont pas applicables aux taxes qui ne sont assimilées aux contributions directes que pour le recouvrement et non pour la présentation, l'instruction et le jugement des réclamations.

" } }, "LEGIARTI000048106548": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "445", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048106548", "URL": "article/LEGI/ARTI/00/00/48/10/65/LEGIARTI000048106548.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048106548", "@fin": "1979-07-01", "@num": "445", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299988", "@fin": "1982-01-01", "@num": "445", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299989", "@fin": "1990-01-25", "@num": "445", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299990", "@fin": "1999-10-22", "@num": "445", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299991", "@fin": "2023-01-01", "@num": "445", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les remises et modérations accordées en vertu des articles 417 à 422 de la présente annexe ainsi que les cotes ou portions de cotes allouées en non-valeurs eu vertu des articles 426 à 428 ou pour lesquels le percepteur a obtenu la décharge ou l’atténuation de sa responsabilité dans les conditions prévues aux articles 433 à 441 de la présente annexe font l’objet de certificats qui sont établis par le directeur des contributions directes pour servir de pièces justificatives aux agents du service du recouvrement.

" } }, "LEGIARTI000048109673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048109673", "URL": "article/LEGI/ARTI/00/00/48/10/96/LEGIARTI000048109673.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048109673", "@fin": "1979-07-01", "@num": "441", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299977", "@fin": "1981-01-27", "@num": "441", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299978", "@fin": "1999-10-22", "@num": "441", "@etat": "MODIFIE", "@debut": "1981-01-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299979", "@fin": "2012-01-01", "@num": "441", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les recours prévus à l’article précédent sont instruits comme les demandes en décharge ou en atténuation de responsabilité relevant directement de la compétence du ministre des finances.

La décision du ministre est notifiée par la voie hiérarchique au directeur des contributions directes et aux comptables intéressés.

" } }, "LEGIARTI000048110008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "439", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048110008", "URL": "article/LEGI/ARTI/00/00/48/11/00/LEGIARTI000048110008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179433", "@fin": "2012-01-01", "#text": "c : Dispositions communes", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048110008", "@fin": "1979-07-01", "@num": "439", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299796", "@fin": "2012-01-01", "@num": "439", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les demandes de sursis de versement, ainsi que les demandes en décharge ou en atténuation de responsabilité présentées pai les percepteurs en vertu des dispositions qui précèdent, ont un effet suspensif.

" } }, "LEGIARTI000048147221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "436", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048147221", "URL": "article/LEGI/ARTI/00/00/48/14/72/LEGIARTI000048147221.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179432", "@fin": "2012-01-01", "#text": "b : Décharge de responsabilité", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147221", "@fin": "1979-07-01", "@num": "436", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299795", "@fin": "2012-01-01", "@num": "436", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579878", "@fin": "2023-01-01", "@num": "436", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La responsabilité du percepteur peut être dégagée en totalité ou en partie.

Pour l’appréciation de cette responsabilité, il est tenu compte, notamment, des difficultés du recouvrement propres au poste géré, de la situation du service et du montant de l’indemnité allouée au percepteur en vertu de l’article 51 de la loi du 10 mars 1925, sans qu’il y ait lieu, cependant, en cas de faute ou de négligence grave, de maintenir les sommes laissées à la charge du comptable dans les limites de ladite indemnité.

" } }, "LEGIARTI000048147590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "431", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048147590", "URL": "article/LEGI/ARTI/00/00/48/14/75/LEGIARTI000048147590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179431", "@fin": "2012-01-01", "#text": "a : Sursis de versement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147590", "@fin": "1979-07-01", "@num": "431", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299792", "@fin": "2012-01-01", "@num": "431", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579902", "@fin": "2023-01-01", "@num": "431", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le sursis de versement est accordé pour une année.

Il est susceptible d’être renouvelé sur demande ultérieure du percepteur.

" } }, "LEGIARTI000048147649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "429", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048147649", "URL": "article/LEGI/ARTI/00/00/48/14/76/LEGIARTI000048147649.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000024579905", "@num": "430", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 430 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579900", "@num": "432", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 432 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147649", "@fin": "1979-07-01", "@num": "429", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299955", "@fin": "1981-01-27", "@num": "429", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299956", "@fin": "2012-01-01", "@num": "429", "@etat": "MODIFIE", "@debut": "1981-01-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579907", "@fin": "2023-01-01", "@num": "429", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En dehors des cas de remise de débet, réglementées par l’article 370 du décret du 31 mai 1862, les percepteurs, responsables du recouvrement des contributions directes, dont ils ont pris les rôles en charge, et tenus de justifier de leur entière réalisation dans le délai fixé par les lois et règlements en vigueur, ne peuvent être dispensés de verser, en tout ou en partie, de leurs deniers personnels, les cotes ou fractions de cotes et les frais de poursuites y afférents, non recouvrés dans le délai prévu pour l’apurement des rôles, ni admis en non-valeurs, que s’ils ont obtenu, soit un sursis de versement, soit la décharge ou l’atténuation de leur responsabilité.

" } }, "LEGIARTI000048147696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "426", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048147696", "URL": "article/LEGI/ARTI/00/00/48/14/76/LEGIARTI000048147696.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000018778901", "@num": "1", "#text": "Décret n°2008-446\n du 7 mai 2008 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018777254", "@nortexte": "BCFR0808296D", "@numtexte": "2008-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" }, { "@id": "LEGIARTI000018778907", "@num": "2", "#text": "Décret n°2008-446\n du 7 mai 2008 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018777254", "@nortexte": "BCFR0808296D", "@numtexte": "2008-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147696", "@fin": "1979-07-01", "@num": "426", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299788", "@fin": "1999-10-22", "@num": "426", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299789", "@fin": "2012-03-19", "@num": "426", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544840", "@fin": "2023-01-01", "@num": "426", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les percepteurs peuvent, chaque année à partir de celle qui suit la mise en recouvrement du rôle et dans les délais et conditions fixés par des instructions ministérielles, demander l'admission en non-valeurs des cotes recouvrables.

" } }, "LEGIARTI000048147729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048147729", "URL": "article/LEGI/ARTI/00/00/48/14/77/LEGIARTI000048147729.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le pouvoir de statuer est dévolu :

Au directeur des contributions directes, lorsque les sommes dont l’admission en non-valeurs est demandée n’excèdent pas 500.000 F par cote ;
\nAu directeur général des impôts, d’accord avec le directeur de la comptabilité publique, lorsqu’il s’agit de sommes excédant les limites de la compétence du directeur ;
\nAu ministre des finances, après avis du comité des remises et transactions, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.

Les décisions sont notifiées au service du recouvrement par le directeur des contributions directes.

" } }, "LEGIARTI000048153421": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "425", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048153421", "URL": "article/LEGI/ARTI/00/00/48/15/34/LEGIARTI000048153421.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales R427-10 (1 du CGIAN3 425)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R427-11 (2 du CGIAN3 425)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048153421", "@fin": "1979-07-01", "@num": "425", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299947", "@fin": "1982-01-01", "@num": "425", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est statué, par le ministre, après avis du comité des remises et transactions, lorsque le versement dont le requérant demande à être dispensé excède par cote le montant des sommes dont l’admission en non-valeurs peut être prononcée par le directeur départemental des contributions directes en vertu de l’article 428 de la présente annexe. Il en est de même, quel que soit le montant des sommes dues, lorsque les avis émis par le service du recouvrement et par le service de l’assiette ne sont pas concordants.

\n
\nLe trésorier-payeur général statue dans les autres cas.

" } }, "LEGIARTI000048153434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "424", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048153434", "URL": "article/LEGI/ARTI/00/00/48/15/34/LEGIARTI000048153434.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047499342", "@num": "Annexe", "#text": "Décret n° 50-481 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000305639", "@numtexte": "50-481", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "#text": "Livre des procédures fiscales R427-10 (1 du CGIAN3 424)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales R427-11 (2 du CGIAN3 424)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048153434", "@fin": "1979-07-01", "@num": "424", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299946", "@fin": "1982-01-01", "@num": "424", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La demande est adressée au trésorier-payeur général dont dépend le lieu d’imposition.

Après examen de la demande, le trésorier-payeur général prend l’avis du directeur des contributions directes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000047499342", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299790", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006331064", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299790", "typelien": "ABROGATION" } ], "section_ta": { "LEGISCTA000006114448": { "ID": "LEGISCTA000006114448", "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "TITRE_TA": "Chapitre II : Procédures", "STRUCTURE_TA": { "LIEN_ART": [ { "@id": "LEGIARTI000006299923", "@fin": "1986-03-19", "@num": "415", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } ] } }, "LEGISCTA000006114449": { "ID": "LEGISCTA000006114449", "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "TITRE_TA": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "STRUCTURE_TA": { "LIEN_SECTION_TA": [ { "@id": "LEGISCTA000006133780", "@cid": "LEGISCTA000006133780", "@fin": "1982-01-01", "@niv": 3, "@url": "/LEGI/SCTA/00/00/06/13/37/LEGISCTA000006133780.xml", "#text": "JURIDICTION CONTENTIEUSE.", 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Article 427 AUTONOME ABROGE, en vigueur du 30/04/1950 au 22/10/1999 (Code général des impôts, annexe III)