{ "article": { "LEGIARTI000006315577": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L273", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315577", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315577.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL273AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006494479", "@num": "198", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 198 (V) JORF 10 mars 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000006316029", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316513", "@num": "R*273-1", "#text": "Livre des procédures fiscales - art. R*273-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180089", "@fin": "2999-01-01", "#text": "10° : Taxes sur le chiffre d'affaires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006315576", "@fin": "2005-01-01", "@num": "L273", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315577", "@fin": "2999-01-01", "@num": "L273", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sûretés et dispositions spéciales prévues par l'article L. 270 peuvent être appliquées en matière de taxes sur le chiffre d'affaires, sous réserve des adaptations nécessaires.
\n
" } }, "LEGIARTI000006316029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316029", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L66", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L67", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L68", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L69", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L70", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L71", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315577", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147375", "@fin": "1987-07-09", "#text": "MESURES PARTICULIERES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133981", "@fin": "1987-12-31", "#text": "LES PROCEDURES DE RECOUVREMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 71 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000006316030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316030", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L66 à L70", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274866", "@num": "82", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 82 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315577", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000006316031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006316031", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 23 (al. 1, al. 2, al. dernier)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000006771729", "@num": "1", "#text": "Décret n°97-656 du 30 mai 1997 - art. 1 (Ab) JORF 1er juin 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000749830", "@nortexte": "ECOR9704328D", "@numtexte": "97-656", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "JORFTEXT000000740654", "#text": "Décret 98-401 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740654", "@nortexte": "ECOF9800019D", "@numtexte": "98-401", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315577", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000006494479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "198", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006494479", "URL": "article/LEGI/ARTI/00/00/06/49/44/LEGIARTI000006494479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJEFPXXXXXX198AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006493616", "@num": "5", "#text": "Loi n° 2002-1062 du 6 août 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000779239", "@nortexte": "JUSX0200109L", "@numtexte": "2002-1062", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-08-06" }, { "@id": "LEGIARTI000006576689", "@num": "473", "#text": "CODE DE PROCEDURE PENALE - art. 473 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576911", "@num": "543", "#text": "CODE DE PROCEDURE PENALE - art. 543 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006577397", "@num": "696-7", "#text": "CODE DE PROCEDURE PENALE - art. 696-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006577640", "@num": "706-31", "#text": "CODE DE PROCEDURE PENALE - art. 706-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578220", "@num": "749", "#text": "CODE DE PROCEDURE PENALE - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578223", "@num": "750", "#text": "CODE DE PROCEDURE PENALE - art. 750 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578225", "@num": "751", "#text": "CODE DE PROCEDURE PENALE - art. 751 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578227", "@num": "752", "#text": "CODE DE PROCEDURE PENALE - art. 752 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578229", "@num": "753", "#text": "CODE DE PROCEDURE PENALE - art. 753 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578231", "@num": "754", "#text": "CODE DE PROCEDURE PENALE - art. 754 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578244", "@num": "755", "#text": "CODE DE PROCEDURE PENALE - art. 755 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578245", "@num": "756", "#text": "CODE DE PROCEDURE PENALE - art. 756 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578246", "@num": "757", "#text": "CODE DE PROCEDURE PENALE - art. 757 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578233", "@num": "758", "#text": "CODE DE PROCEDURE PENALE - art. 758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578235", "@num": "759", "#text": "CODE DE PROCEDURE PENALE - art. 759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578237", "@num": "760", "#text": "CODE DE PROCEDURE PENALE - art. 760 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578239", "@num": "761", "#text": "CODE DE PROCEDURE PENALE - art. 761 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578242", "@num": "762", "#text": "CODE DE PROCEDURE PENALE - art. 762 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445383", "@num": "2017", "#text": "Code civil - art. 2017 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006445578", "@num": "2040", "#text": "Code civil - art. 2040 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833359", "@num": "L218-76", "#text": "Code de l'environnement - art. L218-76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834219", "@num": "L437-20", "#text": "Code de l'environnement - art. L437-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834272", "@num": "L514-10", "#text": "Code de l'environnement - art. L514-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834658", "@num": "L571-25", "#text": "Code de l'environnement - art. L571-25 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292702", "@num": "L421-4", "#text": "Code de la consommation - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840873", "@num": "L121-3", "#text": "Code de la route. - art. L121-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615908", "@num": "388", "#text": "Code des douanes - art. 388 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006620050", "@num": "256", "#text": "Code des douanes de Mayotte - art. 256 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071645", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845530", "@num": "L133-1", "#text": "Code du patrimoine. - art. L133-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610891", "@num": "L322-9-1", "#text": "Code forestier - art. L322-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006614583", "@num": "L154-3", "#text": "Code forestier de Mayotte - art. L154-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071556", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006614586", "@num": "L154-4", "#text": "Code forestier de Mayotte - art. L154-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071556", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006614589", "@num": "L154-5", "#text": "Code forestier de Mayotte - art. L154-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071556", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006614690", "@num": "L351-6", "#text": "Code forestier de Mayotte - art. L351-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071556", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417276", "@num": "131-21", "#text": "Code pénal - art. 131-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417289", "@num": "131-25", "#text": "Code pénal - art. 131-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315997", "@num": "L240", "#text": "Livre des procédures fiscales - art. L240 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316037", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315575", "@num": "L272 A", "#text": "Livre des procédures fiscales - art. L272 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315577", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006717129", "@num": "10", "#text": "Ordonnance n°1816-07-03 du 3 juillet 1816 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072843", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1816-07-03" }, { "@id": "LEGIARTI000006717196", "@num": "2", "#text": "Ordonnance n°1816-07-03 du 3 juillet 1816 - art. 2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072846", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1816-07-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136985", "@fin": "2999-01-01", "#text": "Section 8 : Dispositions relatives au recouvrement des peines d'amende.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119581", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions relatives à l'application des peines", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094172", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS RELATIVES A L'ACTION PUBLIQUE, AUX ENQUÊTES, A L'INSTRUCTION, AU JUGEMENT ET A L'APPLICATION DES PEINES", "@debut": "2005-01-01" } ] }, "@cid": "JORFTEXT000000249995", "@nor": "JUSX0300028L", "@num": "2004-204", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-204 du 9 mars 2004 portant adaptation de la justice aux évolutions de la criminalité (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000249995", "@c_titre_court": "LOI n° 2004-204 du 9 mars 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-204 du 9 mars 2004 portant adaptation de la justice aux évolutions de la criminalité (1).", "@debut": "2004-03-10", "@id_txt": "LEGITEXT000005765479", "@c_titre_court": "Loi n° 2004-204 du 9 mars 2004" } ], "@date_publi": "2004-03-10", "@date_signature": "2004-03-09", "@num_parution_jo": "0059" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006494479", "@fin": "2999-01-01", "@num": "198", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I, II, III, IV : Paragraphes modificateurs.
\n
V. - Dans tous les textes de nature législative, les mots :
\n contrainte par corps sont remplacés par les mots : contrainte judiciaire.
\n
VI, VII et VIII : Paragraphes modificateurs.
" } }, "LEGIARTI000018570158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570158", "URL": "article/LEGI/ARTI/00/00/18/57/01/LEGIARTI000018570158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModification effectuée en conséquence des articles 1er et 7 du décret n° 2007-686 du 4 mai 2007.
\n

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315577", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale et d'assurance chômage, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.

" } }, "LEGIARTI000022175308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175308", "URL": "article/LEGI/ARTI/00/00/22/17/53/LEGIARTI000022175308.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModification effectuée en conséquence des articles 1er et 7 du décret n° 2007-686 du 4 mai 2007.
\n

\n
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Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les directeurs départementaux des finances publiques sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale et d'assurance chômage, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.

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Dans le cas où une personne réclamée est poursuivie ou a été condamnée en France, et où son extradition est demandée au gouvernement français à raison d'une infraction différente, la remise n'est effectuée qu'après que la poursuite est terminée, et, en cas de condamnation, après que la peine a été exécutée.
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Toutefois, cette disposition ne fait pas obstacle à ce que la personne réclamée puisse être envoyée temporairement pour comparaître devant les tribunaux de l'Etat requérant, sous la condition expresse qu'elle sera renvoyée dès que la justice étrangère aura statué.
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Est régi par les dispositions du présent article le cas où la personne réclamée est soumise à la contrainte judiciaire par application des dispositions du titre VI du livre V du présent code.
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Article L273 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2005 (Livre des procédures fiscales)