{ "article": { "LEGIARTI000006316455": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316455", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316455.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ASXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240035", "@num": "2", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 2 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069565", "#text": "Code de la consommation L331-1, R331-7-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992150", "@num": "R335-4", "#text": "Code de la consommation - art. R335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808526", "@num": "R711-1", "#text": "Code de la consommation - art. R711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316724", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales R247-10 A", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316455", "@fin": "2010-11-01", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022992216", "@fin": "2017-05-05", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034719528", "@fin": "2999-01-01", "@num": "R*247-18", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-7-3 du code de la consommation.
\n
" } }, "LEGIARTI000006240035": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006240035", "URL": "article/LEGI/ARTI/00/00/06/24/00/LEGIARTI000006240035.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHETXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293177", "@num": "R333-1", "#text": "Code de la consommation - art. R*333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316346", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316445", "@num": "R*247-10 A", "#text": "Livre des procédures fiscales - art. R*247-10 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316455", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316608", "@num": "R87-1", "#text": "Livre des procédures fiscales - art. R87-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000259568", "@nor": "BUDF0500008D", "@num": "2005-331", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000259568", "@c_titre_court": "Décret n°2005-331 du 6 avril 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre.", "@debut": "2005-04-08", "@id_txt": "LEGITEXT000006051507", "@c_titre_court": "Décret n°2005-331 du 6 avril 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "@date_publi": "2005-04-08", "@date_signature": "2005-04-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006240035", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001677939", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000022992150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R335-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2010-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022992150", "URL": "article/LEGI/ARTI/00/00/22/99/21/LEGIARTI000022992150.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022973976", "@num": "7", "#text": "Décret n°2010-1304\n du 29 octobre 2010 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000022973008", "@nortexte": "JUSC1023880D", "@numtexte": "2010-1304", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000032803154", "@num": "8", "#text": "Décret n°2016-884 du 29 juin 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000032797752", "@nortexte": "EINC1608218D", "@numtexte": "2016-884", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000031694559", "@num": "R336-1", "#text": "Code de la consommation - art. R336-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694537", "@num": "R336-4", "#text": "Code de la consommation - art. R336-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992176", "@num": "R336-5", "#text": "Code de la consommation - art. R336-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992168", "@num": "R336-7", "#text": "Code de la consommation - art. R336-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808526", "@num": "R711-1", "#text": "Code de la consommation - art. R711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316456", "@num": "R*247 A-1", "#text": "Livre des procédures fiscales - art. R*247 A-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316455", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022992163", "@fin": "2016-07-01", "#text": "Chapitre V : Dispositions communes", "@debut": "2010-11-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133646", "@fin": "2017-07-15", "#text": "Titre III : Traitement des situations de surendettement", "@debut": "1997-04-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114380", "@fin": "2017-07-15", "#text": "Livre III : Endettement", "@debut": "1997-04-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084139", "@fin": "2017-07-15", "#text": "Partie réglementaire", "@debut": "1997-04-03" } ] }, "@cid": "LEGITEXT000006069565", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la consommation", "@debut": "1993-07-27", "@id_txt": "LEGITEXT000006069565", "@c_titre_court": "Code de la consommation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022992150", "@fin": "2016-07-01", "@num": "R335-4", "@etat": "ABROGE", "@debut": "2010-11-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les règles relatives aux effets de la saisine de la commission de surendettement sur les demandes de remise gracieuse ou de dispense de paiement que peuvent accorder les autorités chargées du recouvrement des impôts sont fixées par les articles R. * 247 A-1 et R. * 247-18 du livre des procédures fiscales.

" } }, "LEGIARTI000032808526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R711-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032808526", "URL": "article/LEGI/ARTI/00/00/32/80/85/LEGIARTI000032808526.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032803156", "#text": "Décret n°2016-884 du 29 juin 2016 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000032797752", "@nortexte": "EINC1608218D", "@numtexte": "2016-884", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000032803156", "#text": "Décret n°2016-884 du 29 juin 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000032797752", "@nortexte": "EINC1608218D", "@numtexte": "2016-884", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-29" }, { "@id": "LEGIARTI000022992150", "@num": "R335-4", "#text": "Code de la consommation - art. R335-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035190997", "@num": "R771-3", "#text": "Code de la consommation - art. R771-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035191052", "@num": "R771-5", "#text": "Code de la consommation - art. R771-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316456", "@num": "R*247 A-1", "#text": "Livre des procédures fiscales - art. R*247 A-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316455", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032808524", "@fin": "2999-01-01", "#text": "Chapitre Ier : Définition et champ d'application", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032808522", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS GÉNÉRALES RELATIVES AU TRAITEMENT DES SITUATIONS DE SURENDETTEMENT", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032808520", "@fin": "2999-01-01", "#text": "Livre VII : TRAITEMENT DES SITUATIONS DE SURENDETTEMENT", "@debut": "2016-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032807108", "@fin": "2999-01-01", "#text": "Partie réglementaire nouvelle", "@debut": "2016-07-01" } ] }, "@cid": "LEGITEXT000006069565", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la consommation", "@debut": "1993-07-27", "@id_txt": "LEGITEXT000006069565", "@c_titre_court": "Code de la consommation" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032808526", "@fin": "2999-01-01", "@num": "R711-1", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les règles relatives aux effets de la saisine de la commission de surendettement sur les demandes de remise gracieuse ou de dispense de paiement que peuvent accorder les autorités chargées du recouvrement des impôts sont fixées par les articles R. * 247 A-1 et R. * 247-18 du livre des procédures fiscales.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006240035", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316455", "typelien": "CREATION" }, { "article_id": "LEGIARTI000022992150", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316455", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032808526", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316455", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000259568": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000250574", "#text": "Décret n°2004-581 du 21 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "JORFTEXT000000237596", "#text": "Décret n°2004-1159 du 29 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237596", "@nortexte": "JUSC0420812D", "@numtexte": "2004-1159", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006315240", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047922071", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315257", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315306", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315965", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816269", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315468", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315511", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412154", "@num": "L235", "#text": "Livre des procédures fiscales - art. 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L59 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315066", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315075", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315774", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622471", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035391890", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095035", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. 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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire, porte-parole du Gouvernement,
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu le livre des procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 6 avril 2005.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000259568", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316455", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316455", "liens_entrants": true }

Article R*247-18 AUTONOME MODIFIE, en vigueur du 01/01/2005 au 01/11/2010 (Livre des procédures fiscales)