{ "article": { "LEGIARTI000006315452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L197", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315452", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL197AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI Livre des procédures fiscales R197-1 à R197-5", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@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" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180068", "@fin": "2007-09-01", "#text": "II : Forme et contenu des réclamations.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163108", "@fin": "2007-09-01", "#text": "Section I : Procédure préalable auprès de l'administration des impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315452", "@fin": "2007-09-01", "@num": "L197", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(Voir art. R. 197-1 à R. 197-5).
\n
" } }, "LEGIARTI000038587541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038587541", "URL": "article/LEGI/ARTI/00/00/38/58/75/LEGIARTI000038587541.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 61 de la loi n° 2019-486 du 22 mai 2019, les présentes dispositions s'appliquent aux créances exigibles à compter d'une date fixée par décret, et au plus tard à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000038497748", "@num": "61", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312709", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies", "@sens": "source", "@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": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Donnent lieu à publicité, dans les conditions prévues aux 2 à 5, les sommes restant dues à titre privilégié par des commerçants et personnes morales de droit privé, même non commerçantes, au titre de l'impôt sur le revenu, de l'impôt sur les bénéfices des sociétés et autres personnes morales, de la taxe sur les salaires, de la cotisation foncière des entreprises et des taxes annexes, des taxes sur le chiffre d'affaires et des taxes annexes, et des contributions indirectes.

N'est pas soumise à la publicité la part de la cotisation foncière des entreprises correspondant à la réduction effectuée par le redevable au titre du plafonnement en fonction de la valeur ajoutée, en application des articles 1647 B sexies et 1679 quinquies.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être faite qu'à compter, selon la nature de la créance, de l'émission du titre exécutoire ou de la date à laquelle le redevable a encouru une majoration pour défaut de paiement.

4. La publicité est obligatoire lorsque le montant des sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être publiées dépasse, au terme d'un semestre civil, un seuil fixé par décret.

Il n'est pas procédé à l'inscription des sommes mentionnées au premier alinéa lorsque le débiteur :
\n
\n1° Respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Lorsque le plan est dénoncé, le comptable public procède à l'inscription dans un délai de deux mois ;
\n
\n2° A déposé, dans les conditions prévues aux articles L. 196 et L. 197 du livre des procédures fiscales, une réclamation d'assiette recevable assortie d'une demande expresse de sursis de paiement prévue à l'article L. 277 du même livre. Dès l'expiration du délai dont dispose le redevable pour saisir le tribunal compétent après notification de la décision de l'administration ou, en cas de poursuite du litige, dès la notification du jugement de la juridiction saisie, le comptable public procède à l'inscription dans un délai de deux mois.

5. En cas de paiement avec subrogation, le subrogé aux droits du Trésor est tenu des obligations et formalités mises par le présent article à la charge de l'administration, quel que soit le montant du paiement.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

7. En cas de procédures de sauvegarde, de redressement ou de liquidation judiciaires du redevable ou d'un tiers tenu légalement au paiement des sommes visées au 1, le Trésor ou son subrogé ne peut exercer son privilège pour les créances qui étaient soumises à titre obligatoire à la publicité prévue aux 1 à 5 et dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

9. Les modalités d'application du présent article et notamment les formes et délais des inscriptions et de leur radiation sont fixées par un décret en conseil d'Etat pris sur le rapport du ministre de l'économie et des finances et du garde des sceaux, ministre de la justice.

\n
" } }, "LEGIARTI000044072896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044072896", "URL": "article/LEGI/ARTI/00/00/44/07/28/LEGIARTI000044072896.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 37 de l’ordonnance n° 2021-1192 du 15 septembre 2021, ces dispositions entreront en vigueur à une date qui sera fixée par décret et qui ne pourra être postérieure au 1er janvier 2023.

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L196", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

Il n'est pas procédé à l'inscription des sommes mentionnées au premier alinéa lorsque le débiteur :

1° Respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Lorsque le plan est dénoncé, le comptable public procède à l'inscription dans un délai de deux mois ;

2° A déposé, dans les conditions prévues aux articles L. 196 et L. 197 du livre des procédures fiscales, une réclamation d'assiette recevable assortie d'une demande expresse de sursis de paiement prévue à l'article L. 277 du même livre. Dès l'expiration du délai dont dispose le redevable pour saisir le tribunal compétent après notification de la décision de l'administration ou, en cas de poursuite du litige, dès la notification du jugement de la juridiction saisie, le comptable public procède à l'inscription dans un délai de deux mois.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. (Abrogé)

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

9. Les modalités d'application du présent article et notamment les formes et délais des inscriptions et de leur radiation sont fixées par un décret en conseil d'Etat.

\n
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L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311739", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. 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L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315235", "@num": "L126", "#text": "Livre des procédures fiscales - art. L126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315237", "@num": "L128", "#text": "Livre des procédures fiscales - art. L128 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315238", "@num": "L129", "#text": "Livre des procédures fiscales - art. L129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315241", "@num": "L131", "#text": "Livre des procédures fiscales - art. L131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315245", "@num": "L133", "#text": "Livre des procédures fiscales - art. L133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314951", "@num": "L14", "#text": "Livre des procédures fiscales - art. L14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315309", "@num": "L142", "#text": "Livre des procédures fiscales - art. L142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315310", "@num": "L143", "#text": "Livre des procédures fiscales - art. L143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315336", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315349", "@num": "L148", "#text": "Livre des procédures fiscales - art. L148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315350", "@num": "L149", "#text": "Livre des procédures fiscales - art. L149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314952", "@num": "L15", "#text": "Livre des procédures fiscales - art. L15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315351", "@num": "L150", "#text": "Livre des procédures fiscales - art. L150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315375", "@num": "L164", "#text": "Livre des procédures fiscales - art. L164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219642", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409950", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914723", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315427", "@num": "L183", "#text": "Livre des procédures fiscales - art. L183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314963", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024453238", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829349", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315448", "@num": "L194", "#text": "Livre des procédures fiscales - art. L194 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315449", "@num": "L195", "#text": "Livre des procédures fiscales - art. L195 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315450", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315454", "@num": "L198", "#text": "Livre des procédures fiscales - art. L198 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315458", "@num": "L200", "#text": "Livre des procédures fiscales - art. L200 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315461", "@num": "L202", "#text": "Livre des procédures fiscales - art. L202 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315471", "@num": "L206", "#text": "Livre des procédures fiscales - art. L206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315472", "@num": "L207", "#text": "Livre des procédures fiscales - art. L207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314964", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315474", "@num": "L210", "#text": "Livre des procédures fiscales - art. L210 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315475", "@num": "L211", "#text": "Livre des procédures fiscales - art. L211 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315482", "@num": "L216", "#text": "Livre des procédures fiscales - art. L216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315483", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315486", "@num": "L219", "#text": "Livre des procédures fiscales - art. L219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314967", "@num": "L22", "#text": "Livre des procédures fiscales - art. L22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315494", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022007", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315495", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280989", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315499", "@num": "L226", "#text": "Livre des procédures fiscales - art. L226 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312218", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314968", "@num": "L23", "#text": "Livre des procédures fiscales - art. L23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314962", "@num": "L23 B", "#text": "Livre des procédures fiscales - art. L23 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315518", "@num": "L239", "#text": "Livre des procédures fiscales - art. L239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315521", "@num": "L241", "#text": "Livre des procédures fiscales - art. L241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315522", "@num": "L242", "#text": "Livre des procédures fiscales - art. L242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315523", "@num": "L243", "#text": "Livre des procédures fiscales - art. L243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315524", "@num": "L244", "#text": "Livre des procédures fiscales - art. L244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315525", "@num": "L245", "#text": "Livre des procédures fiscales - art. L245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315544", "@num": "L254", "#text": "Livre des procédures fiscales - art. L254 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219635", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409472", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315565", "@num": "L264", "#text": "Livre des procédures fiscales - art. L264 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315567", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315576", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409496", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312221", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914471", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315004", "@num": "L37", "#text": "Livre des procédures fiscales - art. L37 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315005", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315023", "@num": "L46", "#text": "Livre des procédures fiscales - art. L46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315050", "@num": "L63", "#text": "Livre des procédures fiscales - art. L63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315067", "@num": "L78", "#text": "Livre des procédures fiscales - art. L78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315068", "@num": "L79", "#text": "Livre des procédures fiscales - art. L79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315151", "@num": "L96 C", "#text": "Livre des procédures fiscales - art. L96 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315152", "@num": "L96 D", "#text": "Livre des procédures fiscales - art. L96 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 81-859 du 15 septembre 1981", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "PROCEDURE FISCALE", "PARTIE LEGISLATIVE", "NOUVEAU CODE DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant ‎les procédures fiscales (première partie : Législative)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701292", "NUM": "81-859", "DATE_PUBLI": "1981-09-18", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 18 septembre 1981", "PAGE_DEB_PUBLI": 2494, "PAGE_FIN_PUBLI": 2495 } }, "META_COMMUN": { "ID": "JORFTEXT000000701292", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701292.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981859" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701292", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315452", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315452", "liens_entrants": true }

Article L197 AUTONOME PERIME, en vigueur du 01/01/1982 au 01/09/2007 (Livre des procédures fiscales)