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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
" } }, "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", "@num_parution_jo": "0302" } }, "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", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE", "@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.
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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.
" } }, "LEGIARTI000006315519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L239 A", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2029-01-01", "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006315519", "@fin": "2029-01-01", "@num": "L239 A", "@etat": "ABROGE_DIFF", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000052845629", "@fin": "2999-01-01", "@num": "L239 A", "@etat": "VIGUEUR_DIFF", "@debut": "2029-01-01", "@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
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321960", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315520", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315520", "liens_entrants": true }

Article L239 B AUTONOME ABROGE_DIFF, en vigueur du 31/12/2003 au 01/01/2029 (Livre des procédures fiscales)