{ "article": { "LEGIARTI000006316462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*251 A-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006316462", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316462.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR251ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1965 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006822430", "@num": "3", "#text": "Décret n°96-628 du 15 juillet 1996 - art. 3 (V) JORF 17 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000729814", "@nortexte": "BUDZ9600007D", "@numtexte": "96-628", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-15" }, { "@id": "JORFTEXT000000201093", "#text": "Décret 97-662 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163154", "@fin": "2999-01-01", "#text": "Les taxes d'urbanisme", "@debut": "1997-04-11" } ] }, "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": "LEGIARTI000006316462", "@fin": "2001-03-31", "@num": "R*251 A-3", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316463", "@fin": "2012-03-01", "@num": "R*251 A-3", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il ne peut être accordé de remise gracieuse pour un montant inférieur à celui fixé par l'article 1965 L du code général des impôts. Ce montant s'apprécie par taxe, versement ou participation.
\n
" } }, "LEGIARTI000006822430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006822430", "URL": "article/LEGI/ARTI/00/00/06/82/24/LEGIARTI000006822430.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBHDLXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1965 L", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006316462", "@num": "R*251 A-3", "#text": "Livre des procédures fiscales - art. R*251 A-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000729814", "@nor": "BUDZ9600007D", "@num": "96-628", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-628 du 15 juillet 1996 pris en application des articles 14 et 15 de la loi no 94-112 du 9 février 1994 portant diverses dispositions en matière d'urbanisme et de construction et relatif à la remise des pénalités de retard assorties aux prélèvements en matière d'urbanisme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000729814", "@c_titre_court": "Décret n°96-628 du 15 juillet 1996" }, { "@fin": "2999-01-01", "#text": "Décret n°96-628 du 15 juillet 1996 pris en application des articles 14 et 15 de la loi n° 94-112 du 9 février 1994 portant diverses dispositions en matière d'urbanisme et de construction et relatif à la remise des pénalités de retard assorties aux prélèvements en matière d'urbanisme", "@debut": "1996-07-17", "@id_txt": "LEGITEXT000005621376", "@c_titre_court": "Décret n°96-628 du 15 juillet 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-07-17", "@date_signature": "1996-07-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006822430", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1996-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il ne peut être accordé de remise gracieuse pour un montant inférieur à celui fixé par l'article 1965 L du code général des impôts. Ce montant s'apprécie par taxe, versement ou participation.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006822430", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316462", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000201093": { "SM": { "CONTENU": "ART. 1: MODIFICATION DES ART. L45-E;L96-A;L139-A;L145-O,L152,L168-A,L169,L173,L176,L180,L199,L246 DU LIVRE DES PROCEDURES FISCALES.
ART. 2: MODIFICATION DES ART. R*45E-1,R*94-1,R*208-4,R*247-6,R*247-17.
INSERE LES ART. R*251-A-1,R*251-A-2,R*251-A-3,R*251-A-4,R*251-A-5." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315300", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315334", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315359", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315388", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315893", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315411", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315901", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949012", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315913", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429986", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428425", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051200782", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278599", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316001", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315018", "@num": "L45 E", "#text": "Livre des procédures fiscales - art. L45 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315146", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316667", "@num": "R*208-4", "#text": "Livre des procédures fiscales - art. R*208-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622415", "@num": "R*208-4", "#text": "Livre des procédures fiscales - art. R*208-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026854659", "@num": "R*208-4", "#text": "Livre des procédures fiscales - art. R*208-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316741", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316458", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316460", "@num": "R*251 A-2", "#text": "Livre des procédures fiscales - art. R*251 A-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316462", "@num": "R*251 A-3", "#text": "Livre des procédures fiscales - art. R*251 A-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316464", "@num": "R*251 A-4", "#text": "Livre des procédures fiscales - art. R*251 A-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316465", "@num": "R*251 A-5", "#text": "Livre des procédures fiscales - art. R*251 A-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316612", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316173", "@num": "R45 E-1", "#text": "Livre des procédures fiscales - art. R45 E-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°97-662 du 28 mai 1997", "MCS_TXT": { "MC": [ "BUDGET", "LIVRE DES PROCEDURES FISCALES", "LPF", "INCORPORATION", "CODIFICATION" ] }, "MINISTERE": "MINISTERE DU BUDGET", "TITREFULL": "Décret no 97-662 du 28 mai 1997 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000201093", "NOR": "BUDF9700022D", "NUM": "97-662", "DATE_PUBLI": "1997-06-01", "DATE_TEXTE": "1997-05-28", "NUM_PARUTION": 126, "ORIGINE_PUBLI": "JORF n°126 du 1 juin 1997", "PAGE_DEB_PUBLI": 8733, "PAGE_FIN_PUBLI": 19970601 } }, "META_COMMUN": { "ID": "JORFTEXT000000201093", "URL": "texte/version/JORF/TEXT/00/00/00/20/10/JORFTEXT000000201093.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX997662" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret no 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 :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 28 mai 1997.
\n

Alain Juppé

Par le Premier ministre :

Le ministre délégué au budget,
porte-parole du Gouvernement,
Alain Lamassoure

Le ministre de l'économie et des finances,

Jean Arthuis

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000201093", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316462", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316462", "liens_entrants": true }

Article R*251 A-3 AUTONOME MODIFIE, en vigueur du 11/04/1997 au 31/03/2001 (Livre des procédures fiscales)