{ "article": { "LEGIARTI000006315548": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L256 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315548", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315548.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL256ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275481", "@num": "79", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 79 (V) JORF 28 décembre 1988, incorporée au Livre des procédures fiscales le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336189", "#text": "Décret 89-802 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006315587", "@num": "L275 A", "#text": "Livre des procédures fiscales - art. L275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180077", "@fin": "1993-08-18", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315548", "@fin": "1993-08-18", "@num": "L256 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315549", "@fin": "2999-01-01", "@num": "L256 A", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'avis de mise en recouvrement a été détruit dans un cas de force majeure, le paiement des créances fiscales et domaniales peut être poursuivi en vertu d'un nouvel avis de mise en recouvrement mentionnant la nature de l'impôt ou de la créance et le montant des sommes restant dues.
\n
" } }, "LEGIARTI000006275481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275481", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX079AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006315548", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315587", "@num": "L275 A", "#text": "Livre des procédures fiscales - art. L275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275481", "@fin": "2999-01-01", "@num": "79", "@etat": "VIGUEUR", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103345", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le paiement des créances fiscales et domaniales dont les avis de mise en recouvrement ont été détruits dans un cas de force majeure peut être poursuivi en vertu d'un nouvel avis de mise en recouvrement mentionnant la nature de l'impôt ou de la créance et le montant des sommes restant dues.
\n
Cet avis de mise en recouvrement se substitue à celui précédemment notifié. Il n'interrompt pas le délai de prescription de l'action en recouvrement ouvert par le titre exécutoire initial.
" } }, "LEGIARTI000006315587": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L275 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315587", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315587.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL275ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000336189", "#text": "Décret 89-802 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275481", "@num": "79", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 79 (V) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006315548", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315587", "@fin": "2999-01-01", "@num": "L275 A", "@etat": "VIGUEUR", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis de mise en recouvrement notifié en application de l'article L. 256 A n'interrompt pas le délai de prescription de l'action en recouvrement ouvert par le titre exécutoire initial. Il se substitue à l'avis de mise en recouvrement précédemment notifié.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275481", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315548", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315587", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315548", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000336189": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LA PREMIERE PARTIE DU LIVRE SUSVISE A COMPTER DU 14-07-1989:
ART. L23-A,L64-A,L72-A,L113 (AL. 2),L115 (AL. 1,2),L159,L172-A (2EMEMENT SANS OBJET),L183-A.
INSERE L'ART. L256-A A LA SECTION I DU CHAP. I DU TITRE IV ET UN ART. L275-A DE LA SECTION IV DU CHAP. I DU TITRE IV.
COMPLETE LA DEUXIEME PARTIE: ART. *R200-17,*R199-2.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n°51-247 du 1 mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n°51-247 du 1 mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000313153", "#text": "Décret n°88-707 du 9 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000313153", "@nortexte": "JUSX8800060D", "@numtexte": "88-707", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-09" }, { "@id": "JORFTEXT000000875188", "#text": "Loi n°88-1088 du 1 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001489051", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001103345", "@num": "79", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000321867", "#text": "Loi n°89-18 du 13 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "JORFARTI000002281831", "@num": "69", "#text": "Loi n°89-18 du 13 janvier 1989 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000321867", "@nortexte": "SPSX8800135L", "@numtexte": "89-18", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-01-13" }, { "@id": "LEGIARTI000006315838", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315918", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315653", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315548", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315587", "@num": "L275 A", "#text": "Livre des procédures fiscales - art. L275 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315705", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315732", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316350", "@num": "R*199-2", "#text": "Livre des procédures fiscales - art. R*199-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316378", "@num": "R*200-17", "#text": "Livre des procédures fiscales - art. R*200-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°89-802 du 27 octobre 1989", "MCS_TXT": { "MC": [ "CODE", "LIVRE DES PROCEDURES FISCALES", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "IR", "IMPOT DE SOLIDARITE", "CGI", "IMPOT ANNUEL DE SOLIDARITE", "PEREMPTION", "PROCEDURE DE TAXATION D'OFFICE", "RMI", "COUR ADMINISTRATIVE D'APPEL", "PROCEDURE" ] }, "TITREFULL": "Décret n°89-802 du 27 octobre 1989 PORTANT INCORPORATION AU LIVRE DES PROCEDURES FISCALES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE LIVRE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000336189", "NOR": "BUDF8900007D", "NUM": "89-802", "DATE_PUBLI": "1989-11-03", "DATE_TEXTE": "1989-10-27", "ORIGINE_PUBLI": "JORF du 3 novembre 1989", "PAGE_DEB_PUBLI": 13666 } }, "META_COMMUN": { "ID": "JORFTEXT000000336189", "URL": "texte/version/JORF/TEXT/00/00/00/33/61/JORFTEXT000000336189.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX989802" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000336189", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315548", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315548", "liens_entrants": true }

Article L256 A AUTONOME MODIFIE, en vigueur du 14/07/1989 au 18/08/1993 (Livre des procédures fiscales)