{ "article": { "LEGIARTI000006323595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1980-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006323595", "URL": "article/LEGI/ARTI/00/00/06/32/35/LEGIARTI000006323595.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHBSXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299949", "@num": "428", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 428 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316736", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299948", "@num": "428", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 428 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147711", "@fin": "2999-01-01", "#text": "DEMANDES DES TIERS MIS EN CAUSE - DEMANDES DES COMPTABLES DU TRESOR CHARGES DU RECOUVREMENT DES IMPOTS DIRECTS.", "@debut": "1980-07-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134273", "@fin": "2999-01-01", "#text": "JURIDICTION GRACIEUSE", "@debut": "1980-07-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114887", "@fin": "2999-01-01", "#text": "DEGREVEMENTS ET RESTITUTIONS D'IMPOTS", "@debut": "1980-07-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084727", "@fin": "2999-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1980-07-30" } ] }, "@cid": "JORFTEXT000000517217", "@num": "80-591", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°80-591 du 24 juillet 1980 GIM.MODIFIANT LES LIMITES DE COMPETENCE POUR LES DEMANDES RESSORTISSANT A LA JURIDICTION GRACIEUSE EN MATIERE FISCALE:", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000517217", "@c_titre_court": "Décret n°80-591 du 24 juillet 1980" }, { "@fin": "2999-01-01", "#text": "Décret n°80-591 du 24 juillet 1980 MODIFIANT LES LIMITES DE COMPETENCE POUR LES DEMANDES RESSORTISSANT A LA JURIDICTION GRACIEUSE EN MATIERE FISCALE.", "@debut": "1980-07-30", "@id_txt": "LEGITEXT000006063289", "@c_titre_court": "Décret n°80-591 du 24 juillet 1980" } ], "@date_publi": "1980-07-30", "@date_signature": "1980-07-24" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323595", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1980-07-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le chiffre de 200.000 F mentionné aux articles 425-2 et 428 de l'annexe III au code général des impôts et le chiffre de 500.000 F mentionné à l'article 425-2 précité sont respectivement portés à 400.000 F et 1.000.000 F.

\n
\n
" } }, "LEGIARTI000006299948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-07-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299948", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299948.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le pouvoir de statuer est dévolu : au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 200.000 F par cote; au directeur général des impôts d'accord avec le directeur de la comptabilité publique lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux; au ministre après avis du comité des remises et transactions en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique. Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux.

" } }, "LEGIARTI000006299949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-08-05", "DATE_DEBUT": "1980-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006299949", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V) JORF 30 JUILLET 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer est dévolu :
\n
au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 400.000 F par cote;
\n
au directeur général des impôts d'accord avec le directeur de a la comptabilité publique lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux;
\n
au ministre, après avis du comité des remises et transactions, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.
\n
Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux.
" } }, "LEGIARTI000006299950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-14", "DATE_DEBUT": "1982-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006299950", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006531714", "@num": "1", "#text": "Décret n°82-685 du 3 août 1982 - art. 1 (V) JORF 5 AOUT 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000313500", "@numtexte": "82-685", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133781", "@fin": "1988-03-02", "#text": "JURIDICTION GRACIEUSE.", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114449", "@fin": "1988-03-02", "#text": "CHAPITRE III : Dégrèvement et restitutions d'impôts", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer est dévolu :
\n
au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 400.000 F par cote;
\n
au directeur général des impôts d'accord avec le directeur de a la comptabilité publique lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux;
\n
au ministre, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.
\n
Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux.
" } }, "LEGIARTI000006299951": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-01-25", "DATE_DEBUT": "1985-12-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299951", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299951.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006324899", "@num": "2", "#text": "Décret n°85-1318 du 12 décembre 1985 - art. 2 (V) JORF 14 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000328407", "@numtexte": "85-1318", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer est dévolu :
\n
au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 750.000 F par cote;
\n
au directeur général des impôts d'accord avec le directeur de a la comptabilité publique lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux;
\n
au ministre, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.
\n
Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux.
" } }, "LEGIARTI000006299952": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-21", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006299952", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299952.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Décret 90-88 1990-01-20 art. 1 JORF 25 janvier 1990, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer est dévolu :
\n
Au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 750.000 F par cote;
\n
Au directeur général des impôts d'accord avec le directeur de la comptabilité publique lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux;
\n
Au ministre, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.
\n
Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux. Toutefois lorsque les sommes n'excèdent pas des limites fixées par le directeur général des impôts, d'accord avec le directeur de la comptabilité publique, l'absence de réponse du directeur des services fiscaux dans un délai de trois mois à compter de la réception de la demande d'admission en non-valeur vaut acceptation de celle-ci.
" } }, "LEGIARTI000006299953": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-10-22", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006299953", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299953.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "Décret 92-679 1992-07-11 art. 1 JORF 21 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer est dévolu :
\n
Au directeur des services fiscaux lorsque les sommes dont l'admission en non-valeurs est demandée n'excèdent pas 2.000.000 F par cote ;
\n
Au directeur général des impôts, d'accord avec le directeur de la comptabilité publique, lorsqu'il s'agit de sommes excédant les limites de compétence du directeur des services fiscaux ;
\n
Au ministre, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.
\n
Les décisions sont notifiées au service du recouvrement par le directeur des services fiscaux. Toutefois,lorsque les sommes n'excèdent pas des limites fixées par le directeur général des impôts, d'accord avec le directeur de la comptabilité publique, l'absence de réponse du directeur des services fiscaux dans un délai de trois mois à compter de la réception de la demande d'admission en non-valeur vaut acceptation de celle-ci.
" } }, "LEGIARTI000006299954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-19", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299954", "URL": "article/LEGI/ARTI/00/00/06/29/99/LEGIARTI000006299954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0428AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006331065", "@num": "3", "#text": "Décret n°99-889 du 21 octobre 1999 - art. 3 () JORF 22 octobre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000398295", "@nortexte": "ECOR9904558D", "@numtexte": "99-889", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-10-21" }, { "@id": "LEGIARTI000006331070", "@num": "8", "#text": "Décret n°99-889 du 21 octobre 1999 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000398295", "@nortexte": "ECOR9904558D", "@numtexte": "99-889", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1999-10-21" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le pouvoir de statuer sur les demandes d'admission en non-valeur appartient au trésorier-payeur général, qui délègue sa signature au receveur des finances pour les postes comptables de son arrondissement financier.
\n
Les décisions prises sur les demandes d'admission en non-valeur des cotes irrécouvrables sont notifiées aux comptables du Trésor.
\n
Toutefois, lorsque les sommes n'excèdent pas des limites fixées par arrêté du ministre du budget, l'absence de réponse du trésorier-payeur général ou du receveur des finances dans un délai de trois mois à compter de la réception de la demande d'admission en non-valeur vaut acceptation de celle-ci.
" } }, "LEGIARTI000006316731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-08-05", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316731", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316731.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L247 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006324092", "@num": "3", "#text": "Décret n°82-913 du 22 octobre 1982 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000515806", "@numtexte": "82-913", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-22" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133996", "@fin": "1987-08-10", "#text": "LES REMISES ET TRANSACTIONS A TITRE GRACIEUX", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114565", "@fin": "1988-05-10", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts, adresser sa demande au directeur des services fiscaux dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) Au directeur des services fiscaux, lorsque les sommes faisant l'objet de la demande n'excèdent pas 400.000 F par exercice ou affaire, selon la nature des impôts ;
\n
b) Au directeur général, après avis du conseil d'administration, lorsque les sommes faisant l'objet de la demande n'excèdent pas 1.000.000 F par exercice ou affaire ;
\n
c) Au ministre, après avis du comité des remises et transactions, dans les autres cas.
" } }, "LEGIARTI000006316732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-10-27", "DATE_DEBUT": "1982-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006316732", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316732.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L247 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006531714", "@num": "1", "#text": "Décret n°82-685 du 3 août 1982 - art. 1 (V) JORF 5 AOUT 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000313500", "@numtexte": "82-685", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-08-03" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133996", "@fin": "1987-08-10", "#text": "LES REMISES ET TRANSACTIONS A TITRE GRACIEUX", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114565", "@fin": "1988-05-10", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts, adresser sa demande au directeur des services fiscaux dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a. Au directeur des services fiscaux, lorsque les sommes faisant l'objet de la demande n'excèdent pas 400.000 F, par exercice ou affaire, selon la nature des impôts ;
\n
b. Au directeur général, lorsque les sommes faisant l'objet de la demande n'excèdent pas 1.000.000 F par exercice ou affaire ;
\n
c. Au ministre, dans les autres cas.
" } }, "LEGIARTI000006316733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-21", "DATE_DEBUT": "1982-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006316733", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316733.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI L247 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006324092", "@num": "3", "#text": "Décret n°82-913 du 22 octobre 1982 - art. 3 (V) JORF 27 OCTOBRE 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515806", "@numtexte": "82-913", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-10-22" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts, adresser sa demande au directeur des services fiscaux dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) Au directeur des services fiscaux, lorsque les sommes faisant l'objet de la demande n'excèdent pas 750.000 F par exercice ou affaire, selon la nature des impôts ;
\n
b) Au directeur général, lorsque les sommes faisant l'objet de la demande n'excèdent pas 1.750.000 F par exercice ou affaire ;
\n
c) Au ministre, dans les autres cas.
" } }, "LEGIARTI000006316734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006316734", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316734.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI L247 AL. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 92-679 1992-07-11 art. 3 JORF 21 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "#text": "modification incorporée dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts, adresser sa demande au directeur des services fiscaux dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) Au directeur des services fiscaux, lorsque les sommes faisant l'objet de la demande n'excèdent pas 2.000.000 F par exercice ou affaire, selon la nature des impôts ;
\n
b) Au directeur général, lorsque les sommes faisant l'objet de la demande n'excèdent pas 3.000.000 F par exercice ou affaire ;
\n
c) Au ministre, dans les autres cas.
" } }, "LEGIARTI000006316735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316735", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI Livre des procédures fiscales L247", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000006924970", "@num": "4", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 4 (V) JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) Au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 2.000.000 F par exercice ou affaire, selon la nature des impôts ;
\n
b) Au directeur général des impôts ou au directeur général des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 3.000.000 F par exercice ou affaire ;
\n
c) Au ministre, dans les autres cas.
" } }, "LEGIARTI000006316736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006316736", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316736.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "JORFTEXT000000387693", "#text": "Décret 97-1194 1997-12-19 art. 1, art. 2, annexe JORF 27 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006543760", "@num": "1", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. 1 (M) JORF 27 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006543761", "@num": "2", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. 2 (V) JORF 27 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000740654", "#text": "Décret 98-401 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740654", "@nortexte": "ECOF9800019D", "@numtexte": "98-401", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au deuxième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) Au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 2 000 000 F par exercice ou affaire, selon la nature des impôts ;
\n
b) Abrogé.
\n
c) Au ministre de l'économie, des finances et de l'industrie, dans les autres cas.
" } }, "LEGIARTI000006316737": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316737", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316737.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212776", "@num": "4", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 4 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 1103/97 1997-06-17 art. 5 (Conseil) JO L162 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866/98 1998-12-31 art. 1 (Conseil) JO L359 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974/98 1998-05-03 art. 14 (Conseil) JO L139 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au cinquième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 euros par exercice ou affaire, selon la nature des impôts ;
\n
b) abrogé (à compter du 01/01/1998).
\n
c) au ministre de l'économie, des finances et de l'industrie, dans les autres cas.
" } }, "LEGIARTI000006316738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-22", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316738", "URL": "article/LEGI/ARTI/00/00/06/31/67/LEGIARTI000006316738.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR247ALXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006321759", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000438251", "#text": "Décret 2004-304 2004-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir la dispense du paiement prévu au sixième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.
\n
\n
La décision appartient :
\n
a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 euros par exercice ou affaire, selon la nature des impôts ;
\n
b) abrogé.
\n
c) au ministre de l'économie, des finances et de l'industrie, dans les autres cas.
" } }, "LEGIARTI000022006291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006291", "URL": "article/LEGI/ARTI/00/00/22/00/62/LEGIARTI000022006291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement prévu au sixième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.

La décision appartient :

a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 euros par exercice ou affaire, selon la nature des impôts ;

b) abrogé.

c) au ministre chargé du budget, dans les autres cas.

" } }, "LEGIARTI000024166696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024166696", "URL": "article/LEGI/ARTI/00/00/24/16/66/LEGIARTI000024166696.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 55-IV [B et C] de la loi n° 2010-1658 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000024156007", "@num": "2", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement prévu au septième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.

La décision appartient :

a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 € par exercice ou affaire, selon la nature des impôts ;

b) abrogé.

c) au ministre chargé du budget, dans les autres cas.

" } }, "LEGIARTI000025544837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2012-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000025544837", "URL": "article/LEGI/ARTI/00/00/25/54/48/LEGIARTI000025544837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000025526394", "@num": "1", "#text": "Décret n°2012-371\n du 16 mars 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025525062", "@nortexte": "EFIE1101928D", "@numtexte": "2012-371", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-16" }, { "@id": "LEGIARTI000046781730", "@num": "13", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000025544840", "@num": "426", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 426 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le pouvoir de statuer sur les propositions d'admission en non-valeur appartient au directeur départemental des finances publiques ou au responsable d'un service à compétence nationale.

Les décisions prises sur les propositions d'admission en non-valeur sont notifiées aux comptables secondaires de la direction générale des finances publiques.

Toutefois, lorsque le montant des créances mentionnées à l'article 426 dont l'admission en non-valeur est proposée n'excède pas 5 000 €, l'absence de réponse du directeur départemental des finances publiques ou du responsable d'un service à compétence nationale dans un délai de trois mois à compter de la réception de la proposition vaut acceptation de celle-ci.

\n
\n
" } }, "LEGIARTI000027479944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027479944", "URL": "article/LEGI/ARTI/00/00/27/47/99/LEGIARTI000027479944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000027479520", "@num": "8", "#text": "Décret n°2013-443\n du 30 mai 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement d'impositions dues par d'autres personnes et mises à leur charge, les personnes ainsi mises en cause doivent, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des douanes et droits indirects, adresser une demande au directeur dont dépend le comptable chargé du recouvrement.

La décision appartient :

a) Au directeur, lorsque les sommes faisant l'objet de la demande n'excèdent pas 305 000 € par affaire ;

b) Au ministre chargé du budget, dans les autres cas.

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Le pouvoir de statuer est dévolu :

Au directeur des contributions directes, lorsque les sommes dont l’admission en non-valeurs est demandée n’excèdent pas 500.000 F par cote ;
\nAu directeur général des impôts, d’accord avec le directeur de la comptabilité publique, lorsqu’il s’agit de sommes excédant les limites de la compétence du directeur ;
\nAu ministre des finances, après avis du comité des remises et transactions, en cas de désaccord entre le directeur général des impôts et le directeur de la comptabilité publique.

Les décisions sont notifiées au service du recouvrement par le directeur des contributions directes.

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Article 3 AUTONOME VIGUEUR, en vigueur depuis le 30/07/1980 (Décret n°80-591 du 24 juillet 1980 GIM.MODIFIANT LES LIMITES DE COMPETENCE POUR LES DEMANDES RESSORTISSANT A LA JURIDICTION GRACIEUSE EN MATIERE FISCALE:)