{ "article": { "LEGIARTI000006316465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*251 A-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006316465", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR251AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006822432", "@num": "5", "#text": "Décret n°96-628 du 15 juillet 1996 - art. 5 (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" }, { "@id": "LEGIARTI000025203385", "@num": "2", "#text": "Décret n°2012-87\n du 25 janvier 2012 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000025202074", "@nortexte": "DEVL1122562D", "@numtexte": "2012-87", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-25" }, { "#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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316465", "@fin": "2012-03-01", "@num": "R*251 A-5", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les frais d'assiette et de recouvrement perçus par l'Etat sur les pénalités remises ne sont pas restitués.
\n
" } }, "LEGIARTI000006822432": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-07-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006822432", "URL": "article/LEGI/ARTI/00/00/06/82/24/LEGIARTI000006822432.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UBHDLXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316465", "@num": "R*251 A-5", "#text": "Livre des procédures fiscales - art. R*251 A-5 (VT)", "@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": "LEGIARTI000006822432", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1996-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les frais d'assiette et de recouvrement perçus par l'Etat sur les pénalités remises ne sont pas restitués.
\n
" } }, "LEGIARTI000025203385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025203385", "URL": "article/LEGI/ARTI/00/00/25/20/33/LEGIARTI000025203385.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027086609", "@num": "R*311-2", "#text": "Code de l'urbanisme - art. R*311-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295767", "@num": "317 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020664790", "@num": "317 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179435", "@num": "317 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025198243", "@num": "317 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294894", "@num": "317 septies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 septies A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295754", "@num": "317 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294893", "@num": "317 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316461", "@num": "R*251 A-2", "#text": "Livre des procédures fiscales - art. R*251 A-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316463", "@num": "R*251 A-3", "#text": "Livre des procédures fiscales - art. R*251 A-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@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": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@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": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025087623", "@num": "R*311-2", "#text": "Code de l'urbanisme - art. R*311-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214696", "@num": "R*311-5", "#text": "Code de l'urbanisme - art. R*311-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818217", "@num": "R*332-15", "#text": "Code de l'urbanisme - art. R*332-15 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818239", "@num": "R*332-25", "#text": "Code de l'urbanisme - art. R*332-25 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214717", "@num": "R*332-25-3", "#text": "Code de l'urbanisme - art. R*332-25-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006818241", "@num": "R*332-26", "#text": "Code de l'urbanisme - art. R*332-26 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214711", "@num": "R*332-27", "#text": "Code de l'urbanisme - art. R*332-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214723", "@num": "R142-1", "#text": "Code de l'urbanisme - art. R142-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006816664", "@num": "R142-1-1", "#text": "Code de l'urbanisme - art. R142-1-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025214702", "@num": "R332-41", "#text": "Code de l'urbanisme - art. R332-41 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025202074", "@nor": "DEVL1122562D", "@num": "2012-87", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-87 du 25 janvier 2012 relatif aux exonérations de la taxe d'aménagement prévues par l'article L. 331-7 du code de l'urbanisme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025202074", "@c_titre_court": "Décret n°2012-87 du 25 janvier 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-87 du 25 janvier 2012 relatif aux exonérations de la taxe d'aménagement prévues par l'article L. 331-7 du code de l'urbanisme", "@debut": "2012-03-01", "@id_txt": "LEGITEXT000025203364", "@c_titre_court": "Décret n°2012-87 du 25 janvier 2012" } ], "@ministere": "Ministère de l'écologie, du développement durable, des transports et du logement", "@date_publi": "2012-01-27", "@date_signature": "2012-01-25", "@num_parution_jo": "0023" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025203385", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025202111", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 317 bis, Art. 317 ter, Art. 317 quater, Art. 317 sexies, Art. 317 septies A\n
\n

-Livre des procédures fiscales
\nArt. R*251 A-1, Art. R*251 A-2, Art. R*251 A-3, Art. R*251 A-4, Art. R*251 A-5\n
\n

-Code de l'urbanisme
\nArt. R142-1-1, Art. R*332-15, Art. R*332-25, Art. R*332-26\n
\n

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 317 septies\n
\n

-Code de l'urbanisme
\nArt. R142-1, Art. R*332-25-3, Art. R*332-27, Art. R332-41, Art. R*311-5, Art. R*311-2\n
\n

\n
\n
\n
\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025203385", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316465", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006822432", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316465", "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": "LEGIARTI000006316465", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316465", "liens_entrants": true }

Article R*251 A-5 AUTONOME ABROGE, en vigueur du 11/04/1997 au 01/03/2012 (Livre des procédures fiscales)