{ "article": { "LEGIARTI000006324092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006324092", "URL": "article/LEGI/ARTI/00/00/06/32/40/LEGIARTI000006324092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHFPXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI R247-11 a, b", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006316733", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316731", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515806", "@num": "82-913", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-913 du 22 octobre 1982 LIMITES DE COMPETENCE POUR LES DEMANDES RESSORTISSANT A LA JURIDICTION GRACIEUSE EN MATIERE FISCALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515806", "@c_titre_court": "Décret n°82-913 du 22 octobre 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-913 du 22 octobre 1982 n° 82-913 du 22 octobre 1982 modifiant les limites de compétence pour les demandes ressortissant à la juridiction gracieuse en matière fiscale.", "@debut": "1982-10-27", "@id_txt": "LEGITEXT000006063941", "@c_titre_court": "Décret n°82-913 du 22 octobre 1982" } ], "@date_publi": "1982-10-27", "@date_signature": "1982-10-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324092", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1982-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les chiffres prévus aux paragraphes a et b de l'article R. 247-11 du livre des procédures fiscales du nouveau code des impôts sont respectivement fixés à 750.000 F et 1.750.000 F.
\n
" } }, "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.
" } }, "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.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316731", "cible": false, "cidtexte": "JORFTEXT000000515806", "id": "LEGIARTI000006324092", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006316733", "cible": false, "cidtexte": "JORFTEXT000000515806", "id": "LEGIARTI000006324092", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006324092", "liens_entrants": true }

Article 3 AUTONOME VIGUEUR, en vigueur depuis le 27/10/1982 (Décret n°82-913 du 22 octobre 1982 LIMITES DE COMPETENCE POUR LES DEMANDES RESSORTISSANT A LA JURIDICTION GRACIEUSE EN MATIERE FISCALE)