{ "article": { "LEGIARTI000006315519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L239 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315519", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL239ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321960", "@num": "65", "#text": "Loi - art. 65 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180075", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315519", "@fin": "2999-01-01", "@num": "L239 A", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de droit commun sur l'instruction des flagrants délits devant les tribunaux correctionnels sont applicables dans les cas où une peine d'emprisonnement est prévue.
\n
" } }, "LEGIARTI000006321960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "65", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006321960", "URL": "article/LEGI/ARTI/00/00/06/32/19/LEGIARTI000006321960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKNXXXXXX065AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313888", "@num": "1791 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1791 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315519", "@num": "L239 A", "#text": "Livre des procédures fiscales - art. L239 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315520", "@num": "L239 B", "#text": "Livre des procédures fiscales - art. L239 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134221", "@fin": "2999-01-01", "#text": "I. : MESURES FISCALES.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114811", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084647", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000429346", "@nor": "ECOX0300167L", "@num": "2003-1312", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000429346", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1312 du 30 décembre 2003 de Finances rectificative pour 2003 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754759", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006321960", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006313888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313888", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1791, 1810", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321960", "@num": "65", "#text": "Loi - art. 65 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La pénalité de une à trois fois le montant des droits prévue à l'article 1791 est fixée de une à cinq fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.
\n
Les dispositions du premier alinéa s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.
\n
Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.
" } }, "LEGIARTI000006315520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L239 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315520", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL239ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321960", "@num": "65", "#text": "Loi - art. 65 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180075", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315520", "@fin": "2999-01-01", "@num": "L239 B", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les cas où une peine d'emprisonnement est prévue, le ministère public peut exercer l'action pour l'application des sanctions fiscales accessoirement à l'action publique.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321960", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315519", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315519", "liens_entrants": true }

Article L239 A AUTONOME VIGUEUR, en vigueur depuis le 31/12/2003 (Livre des procédures fiscales)