{ "article": { "LEGIARTI000006299796": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "439", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299796", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299796.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0439AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024578404", "@num": "1", "#text": "Décret n°2011-1138\n du 20 septembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024577907", "@nortexte": "BCRE1111064D", "@numtexte": "2011-1138", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-20" } ] }, "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, en vertu des dispositions qui précèdent, par les comptables du Trésor chargés du recouvrement des impôts directs, ont un effet suspensif.
\n
" } }, "LEGIARTI000024578404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024578404", "URL": "article/LEGI/ARTI/00/00/24/57/84/LEGIARTI000024578404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000024579909", "#text": "Code général des impôts, annexe 3, CGIAN3. - 2 : Dispense de versement, remise gracieuse et ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024579911", "#text": "Code général des impôts, annexe 3, CGIAN3. - C : Demandes des comptables de la direction gén... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179431", "#text": "Code général des impôts, annexe 3, CGIAN3. - a : Sursis de versement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179432", "#text": "Code général des impôts, annexe 3, CGIAN3. - b : Décharge de responsabilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179433", "#text": "Code général des impôts, annexe 3, CGIAN3. - c : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579907", "@num": "429", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 429 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579905", "@num": "430", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 430 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579902", "@num": "431", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 431 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579900", "@num": "432", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 432 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579898", "@num": "433", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 433 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579892", "@num": "434", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 434 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579884", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579878", "@num": "436", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 436 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299968", "@num": "437", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 437 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 438 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299796", "@num": "439", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 439 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 440 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299979", "@num": "441", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299981", "@num": "442", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 442 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 443 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299797", "@num": "444", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 444 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024577907", "@nor": "BCRE1111064D", "@num": "2011-1138", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-1138 du 20 septembre 2011 relatif à la constatation et à l'apurement des débets des comptables publics chargés du recouvrement des impôts et assimilés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024577907", "@c_titre_court": "Décret n°2011-1138 du 20 septembre 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-1138 du 20 septembre 2011 relatif à la constatation et à l'apurement des débets des comptables publics chargés du recouvrement des impôts et assimilés", "@debut": "2011-09-23", "@id_txt": "LEGITEXT000024578396", "@c_titre_court": "Décret n°2011-1138 du 20 septembre 2011" } ], "@ministere": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "@date_publi": "2011-09-22", "@date_signature": "2011-09-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024578404", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024577913", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. a : Sursis de versement, Sct. b : Décharge de responsabilité, Art. 437, Art. 438, Sct. c : Dispositions communes, Art. 439, Art. 440, Art. 441, Art. 442, Art. 443, Art. 444\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés, Sct. 2 : Dispense de versement, remise gracieuse et constatation de la force majeure, Art. 429, Art. 430, Art. 431, Art. 432, Art. 433, Art. 434, Art. 435, Art. 436
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024578404", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299796", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299796", "liens_entrants": true }

Article 439 AUTONOME ABROGE, en vigueur du 01/07/1979 au 01/01/2012 (Code général des impôts, annexe III)