{ "article": { "LEGIARTI000006318087": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "56", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318087", "URL": "article/LEGI/ARTI/00/00/06/31/80/LEGIARTI000006318087.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX056AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615642", "@num": "112", "#text": "Code des douanes - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615662", "@num": "186", "#text": "Code des douanes - art. 186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615237", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114709", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084543", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000864574", "@nor": "ECOX9000172L", "@num": "90-1169", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864574", "@c_titre_court": "Loi n°90-1169 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1169 du 29 décembre 1990 de finances rectificative pour 1990 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006069135", "@c_titre_court": "Loi n° 90-1169 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318087", "@fin": "2999-01-01", "@num": "56", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006615237": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "284 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615237", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615237.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX3X284DAAAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000516428", "#text": "Loi 52-401 1952-04-14 art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFARTI000001096961", "@num": "16", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 16, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000321626", "#text": "Loi 70-601 1970-07-09 art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000693424", "#text": "Loi 70-1199 1970-12-21 art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006318087", "@num": "56", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 56 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGITEXT000006074228", "#text": "Code de la route R238", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122063", "@fin": "2999-01-01", "#text": "Chapitre IV bis : Taxe spéciale sur certains véhicules routiers.", "@debut": "1972-05-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615236", "@fin": "1990-12-30", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "1973-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615237", "@fin": "2002-01-01", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615238", "@fin": "2009-04-15", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020242295", "@fin": "2013-01-01", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "2009-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092374", "@fin": "2016-07-01", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816862", "@fin": "2018-01-01", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365399", "@fin": "2019-01-01", "@num": "284 quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036366700", "@fin": "2020-12-31", "@num": "284 quater", "@etat": "ABROGE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'assiette et le recouvrement de la taxe sont assurés par les services de la direction générale des douanes et droits indirects, selon les règles, garanties et sanctions applicables en matière douanière.
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Toutefois, la circulation de véhicules dont le poids total en charge dépasse le poids total autorisé, tel qu'il figure sur la carte grise, est réprimée exclusivement par application de l'article 25 de la loi n° 52-401 du 14 avril 1952 et de l'article R. 238 du code de la route.
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2. Le montant de la taxe est exigible d'avance.
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3. Lorsque la taxe est recouvrée sur la base du tarif trimestriel, toute somme non réglée dans le délai de deux mois suivant la date d'exigibilité donne lieu à application d'une majoration de 10 %.
\n
Cette majoration n'est mise en recouvrement que lorsque son montant excède 50 F.
" } }, "LEGIARTI000006615642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "112", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615642", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X112AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318087", "@num": "56", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 56 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006327101", "@num": "1", "#text": "Arrêté du 16 juillet 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069761", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-07-16" }, { "@id": "LEGIARTI000006616072", "@num": "448", "#text": "Code des douanes - art. 448 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138880", "@fin": "2017-07-01", "#text": "Section 3 : Crédit des droits et taxes.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122105", "@fin": "2999-01-01", "#text": "Chapitre III : Liquidation et acquittement des droits et taxes", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615641", "@fin": "1990-12-30", "@num": "112", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615642", "@fin": "2002-01-01", "@num": "112", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615643", "@fin": "2017-07-01", "@num": "112", "@etat": "ABROGE", "@debut": "2002-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les redevables peuvent être admis à présenter des obligations dûment cautionnées, à quatre mois d'échéance, pour le paiement des droits et taxes recouvrés par l'administration des douanes.
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2. Ces obligations ne sont pas admises lorsque la somme à payer d'après chaque décompte est inférieure à 5 000 F.
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3. Elles donnent lieu à un intérêt de crédit et à une remise spéciale dont le taux et le montant sont fixés par des arrêtés du ministre de l'économie et des finances.
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4. La remise spéciale ne peut dépasser un tiers de franc pour cent.
" } }, "LEGIARTI000006615662": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "186", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615662", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615662.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X186AAAAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006318087", "@num": "56", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 56 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122109", "@fin": "2999-01-01", "#text": "Chapitre II : Vente des marchandises en dépôt.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099267", "@fin": "2999-01-01", "#text": "Titre VI : Dépôt de douane", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615661", "@fin": "1990-12-30", "@num": "186", "@etat": "MODIFIE", "@debut": "1958-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615662", "@fin": "2002-01-01", "@num": "186", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615663", "@fin": "2013-01-01", "@num": "186", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024966578", "@fin": "2020-01-01", "@num": "186", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041785835", "@fin": "2999-01-01", "@num": "186", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les marchandises qui n'ont pas été enlevées dans le délai de quatre mois à dater de leur inscription au registre de dépôt sont vendues aux enchères publiques.
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2. Les marchandises périssables ou en mauvais état de conservation peuvent être vendues immédiatement avec l'autorisation du juge d'instance.
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3. Les marchandises d'une valeur inférieure à 1 000 F qui ne sont pas enlevées à l'expiration du délai de quatre mois visé au 1 ci-dessus sont considérées comme abandonnées. L'administration des douanes peut les vendre aux enchères publiques ou en faire don à des hôpitaux, hospices ou autres établissements de bienfaisance.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615642", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318087", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006615662", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318087", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006615237", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006318087", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318087", "liens_entrants": true }

Article 56 ENTIEREMENT_MODIF (Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990)