{ "article": { "LEGIARTI000006316510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*266-1", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316510", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316510.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR266AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006250214", "@num": "2", "#text": "Décret n°2006-357 du 24 mars 2006 - art. 2 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316022", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales R267-1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180173", "@fin": "2999-01-01", "#text": "4° : Responsabilité des dirigeants et gérants de sociétés", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163157", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement 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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006316510", "@fin": "2006-01-01", "@num": "R*266-1", "@etat": "TRANSFERE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'assignation prévue par l'article L. 266, deuxième alinéa, le président du tribunal statue selon la procédure à jour fixe.
\n
" } }, "LEGIARTI000006250214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006250214", "URL": "article/LEGI/ARTI/00/00/06/25/02/LEGIARTI000006250214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHGSXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316330", "@num": "R*198-3", "#text": "Livre des procédures fiscales - art. R*198-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316333", "@num": "R*198-4", "#text": "Livre des procédures fiscales - art. R*198-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316676", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000637070", "@nor": "BUDF0600013D", "@num": "2006-357", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-357 du 24 mars 2006 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000637070", "@c_titre_court": "Décret n°2006-357 du 24 mars 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-357 du 24 mars 2006 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre.", "@debut": "2006-03-26", "@id_txt": "LEGITEXT000006053474", "@c_titre_court": "Décret n°2006-357 du 24 mars 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2006-03-26", "@date_signature": "2006-03-24" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006250214", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001685557", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006316022": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L266", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316022", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316022.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL266AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1724 ter", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 211", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 62", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code de procédure civile ART. 788(Décret 75-1122 1975-12-05 ART. 3, ART. 33, ART. 34)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance 58-1372 1958-12-29 ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000006315568", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@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": "LEGIARTI000006316022", "@fin": "1984-07-24", "@num": "L266", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316023", "@fin": "2005-07-27", "@num": "L266", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le recouvrement des impositions de toute nature et des pénalités fiscales dues par une société à responsabilité limitée a été rendu impossible par des manoeuvres frauduleuses ou l'inobservation répétée des diverses obligations fiscales, le ou les gérants majoritaires, au sens des articles 62 et 211 du code général des impôts, peuvent être rendus solidairement responsables avec cette société du paiement de ces impositions et pénalités.
\n
A cette fin, le comptable du Trésor ou le comptable de la direction générale des impôts assigne le ou les gérants devant le président du tribunal de grande instance du lieu du siège social. Le tribunal statue selon la procédure à jour fixe.
\n
Les voies de recours qui peuvent être exercées contre la décision du président du tribunal de grande instance ne font pas obstacle à ce que le comptable prenne à leur encontre des mesures conservatoires en vue de préserver le recouvrement de la créance du Trésor.
" } }, "LEGIARTI000006316023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L266", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-07-27", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316023", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL266AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 62, 211", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006522041", "@num": "15", "#text": "Loi n°2005-842 du 26 juillet 2005 - art. 15 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451890", "@nortexte": "ECOX0500034L", "@numtexte": "2005-842", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006315568", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180084", "@fin": "2999-01-01", "#text": "4° : Responsabilité des dirigeants et gérants de sociétés", "@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": "LEGIARTI000006316022", "@fin": "1984-07-24", "@num": "L266", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316023", "@fin": "2005-07-27", "@num": "L266", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le recouvrement des impositions de toute nature et des pénalités fiscales dues par une société à responsabilité limitée a été rendu impossible par des manoeuvres frauduleuses ou l'inobservation répétée des diverses obligations fiscales, le ou les gérants majoritaires, au sens des articles 62 et 211 du code général des impôts, peuvent être rendus solidairement responsables avec cette société du paiement de ces impositions et pénalités.
\n
A cette fin, le comptable du Trésor ou le comptable de la direction générale des impôts assigne le ou les gérants devant le président du tribunal de grande instance du lieu du siège social.
\n
Les voies de recours qui peuvent être exercées contre la décision du président du tribunal de grande instance ne font pas obstacle à ce que le comptable prenne à leur encontre des mesures conservatoires en vue de préserver le recouvrement de la créance du Trésor.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316022", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316510", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316023", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316510", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006250214", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316510", "typelien": "TRANSFERT" } ], "texte_version": { "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315909", "@num": "L179", "#text": "Livre des procédures fiscales - art. L179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315911", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315919", "@num": "L184", "#text": "Livre des procédures fiscales - art. L184 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315650", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315985", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315988", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315992", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316023", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316036", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315663", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315015", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315033", "@num": "L54 B", "#text": "Livre des procédures fiscales - art. L54 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315690", "@num": "L58", "#text": "Livre des procédures fiscales - art. L58 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315692", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315762", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315115", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315117", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315782", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316579", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316313", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316647", "@num": "R*200-8", "#text": "Livre des procédures fiscales - art. R*200-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316657", "@num": "R*202-4", "#text": "Livre des procédures fiscales - art. R*202-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316694", "@num": "R*226-2", "#text": "Livre des procédures fiscales - art. R*226-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316417", "@num": "R*228-5", "#text": "Livre des procédures fiscales - art. R*228-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316453", "@num": "R*247-15", "#text": "Livre des procédures fiscales - art. R*247-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316454", "@num": "R*247-16", "#text": "Livre des procédures fiscales - art. R*247-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316142", "@num": "R*26-1", "#text": "Livre des procédures fiscales - art. R*26-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316149", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316584", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316593", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316598", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316247", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316123", "@num": "R1-3", "#text": "Livre des procédures fiscales - art. R1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316617", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316179", "@num": "R59 B-2", "#text": "Livre des procédures fiscales - art. R59 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°84-686 du 17 juillet 1984", "MCS_TXT": { "MC": [ "CODE", "CGI", "PROCEDURE FISCALE", "SIMPLIFICATION", "ALLEGEMENT", "CODIFICATION", "IMPOT", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n°84-686 du 17 juillet 1984 MODIFIANT LE LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000868835", "NUM": "84-686", "DATE_PUBLI": "1984-07-24", "DATE_TEXTE": "1984-07-17", "ORIGINE_PUBLI": "JORF du 24 juillet 1984", "PAGE_DEB_PUBLI": 2413 } }, "META_COMMUN": { "ID": "JORFTEXT000000868835", "URL": "texte/version/JORF/TEXT/00/00/00/86/88/JORFTEXT000000868835.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX984686" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000868835", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316510", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316510", "liens_entrants": true }

Article R*266-1 AUTONOME TRANSFERE, en vigueur du 24/07/1984 au 01/01/2006 (Livre des procédures fiscales)