{ "article": { "LEGIARTI000006318318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318318", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006491472", "@num": "86", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006315563", "@num": "L263", "#text": "Livre des procédures fiscales - art. L263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000355987", "@nor": "ECOX9100184L", "@num": "91-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355987", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078469", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318318", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315563": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-06-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315563", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315563.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL263AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000725202", "#text": "Décret 92-837 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 86, art. 97 JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006491472", "@num": "86", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 86 (V) JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006318318", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. 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L'avis à tiers détenteur a pour effet d'affecter, dès réception, les sommes dont le versement est ainsi demandé au paiement des impositions privilégiées, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers détenteur deviennent effectivement exigibles.
\n
Il comporte l'effet d'attribution immédiate prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991.
\n
Lorsqu'une personne est simultanément destinataire de plusieurs avis établis au nom du même débiteur, émanant des comptables chargés du recouvrement respectivement des impôts directs et des taxes sur le chiffre d'affaires, elle doit, en cas d'insuffisance des fonds, exécuter ces avis en proportion de leurs montants respectifs.
" } }, "LEGIARTI000006491472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "86", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-08-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006491472", "URL": "article/LEGI/ARTI/00/00/06/49/14/LEGIARTI000006491472.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJEBFXXXXXX086AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI Livre des procédures fiscales L262, L263", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006318318", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000361808", "#text": "Décret 93-551 1993-03-27 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000361808", "@nortexte": "JUSC9320192D", "@numtexte": "93-551", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-27" }, { "@id": "LEGIARTI000006315563", "@num": "L263", "#text": "Livre des procédures fiscales - art. L263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006093983", "@fin": "2012-06-01", "#text": "Chapitre V : Dispositions diverses et transitoires.", "@debut": "1991-12-31" } ] }, "@cid": "JORFTEXT000000172847", "@nor": "JUSX8900065L", "@num": "91-650", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000172847", "@c_titre_court": "Loi n°91-650 du 9 juillet 1991" }, { "@fin": "2012-06-01", "#text": "Loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006077784", "@c_titre_court": "Loi n° 91-650 du 9 juillet 1991" } ], "@date_publi": "1991-07-14", "@date_signature": "1991-07-09" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006491472", "@fin": "2009-08-01", "@num": "86", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020616379", "@fin": "2012-06-01", "@num": "86", "@etat": "ABROGE", "@debut": "2009-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis à tiers détenteur prévu par les articles L. 262 et L. 263 du livre des procédures fiscales comporte l'effet d'attribution immédiate prévu à l'article 43.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006491472", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315563", "cible": false, "cidtexte": "JORFTEXT000000355987", "id": "LEGIARTI000006318318", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318318", "liens_entrants": true }

Article 35 ENTIEREMENT_MODIF (LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1))