{ "article": { "LEGIARTI000006361384": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L2323-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006361384", "URL": "article/LEGI/ARTI/00/00/06/36/13/LEGIARTI000006361384.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MGAXXXXXXXX5X2323L00XX6B" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000456141", "#text": "Ordonnance 2006-460 2006-04-21 JORF 22 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456141", "@nortexte": "ECOX0400219R", "@numtexte": "2006-460", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-21" }, { "@id": "LEGIARTI000006323027", "@num": "115", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 115 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070208", "#text": "Code du domaine de l'Etat L79 ecqc les frais de poursuites au profit de l'Etat", "@sens": "source", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033028884", "@num": "L132-15-1", "#text": "Code minier (nouveau) - art. L132-15-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023501962", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192187", "@fin": "2999-01-01", "#text": "Sous-section 2 : Exercice des poursuites.", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180844", "@fin": "2999-01-01", "#text": "Section 1 : Procédures de recouvrement", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164241", "@fin": "2999-01-01", "#text": "Chapitre III : Action en recouvrement", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148775", "@fin": "2999-01-01", "#text": "TITRE II : PRODUITS ET REDEVANCES DU DOMAINE", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134947", "@fin": "2999-01-01", "#text": "LIVRE III : DISPOSITIONS COMMUNES", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115616", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : GESTION", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006086052", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2006-07-01" } ] }, "@cid": "LEGITEXT000006070299", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général de la propriété des personnes publiques", "@debut": "2006-07-01", "@id_txt": "LEGITEXT000006070299", "@c_titre_court": "Code général de la propriété des personnes publiques." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006361383", "@fin": "2007-01-01", "@num": "L2323-6", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006361384", "@fin": "2999-01-01", "@num": "L2323-6", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les frais de poursuite sont mis à la charge des redevables des produits et redevances du domaine de l'Etat, des collectivités territoriales, de leurs groupements et de leurs établissements publics dans les conditions fixées à l'article 1912 du code général des impôts.
\n
" } }, "LEGIARTI000006313297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1951-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006313297", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313297.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAA" } }, "NOTA": { "CONTENU": "

Modifié par l'article 1er du décret n° 51-1446 du 15 décembre 1951 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code ; JORF du 19 décembre 1951, p. 12529.

1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :

- commandement, 3 % du montant du débet ;

- saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;

- récolement sur saisie antérieure, 2,5 % du montant du débet ;

- signification de vente, 1,5 % du montant du débet ;

- affiches, 1,5 % du montant du débet ;

- récolement avant la vente, 1 % du montant du débet ;

- procès-verbal de vente, 1 % du montant du débet.

En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.

Les frais à la charge des contribuables comptent un minimum de 2 F pour le commandement et de 10 F pour les actes de poursuites autres que le commandement.

Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances.

2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.

Un arrêté ministériel fixe les conditions dans lesquelles cette taxe est opérée en ce qui concerne les impositions, redevances et sommes visées à l'article 1915, premier alinéa.

3. Le ministre des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.

" } }, "LEGIARTI000006313298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313298", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313298.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1762", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 415", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 416", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133916", "@fin": "1987-01-01", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114511", "@fin": "1987-01-01", "#text": "PROCEDURES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
- commandement, 3 % du montant du débet ;
\n
- saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
- récolement sur saisie antérieure, 2,5 % du montant du débet ;
\n
- signification de vente, 1,5 % du montant du débet ;
\n
- affiches, 1,5 % du montant du débet ;
\n
- récolement avant la vente, 1 % du montant du débet ;
\n
- procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 2 F pour le commandement et de 10 F pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances (1).
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxe est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.
\n
\n
(1) Annexe III, art. 415 et 416.
\n
" } }, "LEGIARTI000006313299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1987-01-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006313299", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313299.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1762", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 415", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 416", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P) JORF 31 décembre 1986 en vigueur le 15 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147310", "@fin": "1994-09-02", "#text": "I : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor et de la direction générale des impôts.", "@debut": "1987-01-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
- commandement, 3 % du montant du débet ;
\n
- saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
- récolement sur saisie antérieure, 2,5 % du montant du débet ;
\n
- signification de vente, 1,5 % du montant du débet ;
\n
- affiches, 1,5 % du montant du débet ;
\n
- récolement avant la vente, 1 % du montant du débet ;
\n
- procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 50 F pour le commandement et de 100 F pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances (1).
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxe est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.
\n
\n
(1) Annexe III, art. 415 et 416.
\n
" } }, "LEGIARTI000006313300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006313300", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313300.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147310", "@fin": "1994-09-02", "#text": "I : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor et de la direction générale des impôts.", "@debut": "1987-01-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
Commandement, 3 % du montant du débet ;
\n
Saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
Opposition sur saisie antérieure, 2,5 % du montant du débet ;
\n
Signification de vente, 1,5 % du montant du débet ;
\n
Affiches, 1,5 % du montant du débet ;
\n
Inventaire des biens saisis, 1 % du montant du débet ;
\n
Procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 50 F pour le commandement et de 100 F pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances (1).
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxation est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.
\n
\n
(1) Annexe III, art. 415 et 416.
\n
" } }, "LEGIARTI000006313301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313301", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313301.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006402567", "@num": "1", "#text": "Loi n°94-475 du 10 juin 1994 - art. 1 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006403089", "@num": "94", "#text": "Loi n°94-475 du 10 juin 1994 - art. 94 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147317", "@fin": "2011-01-01", "#text": "I : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor, de la direction générale des impôts et de la direction générale des douanes et droits indirects", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
a. Commandement, 3 % du montant du débet ;
\n
b. Saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
c. Opposition sur saisie antérieure, 2,5 % du montant du débet ;
\n
d. Signification de vente, 1,5 % du montant du débet ;
\n
e. Affiches, 1,5 % du montant du débet ;
\n
f. Inventaire des biens saisis, 1 % du montant du débet ;
\n
g. Procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 50 F pour le commandement et de 100 F pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances (1).
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxation est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.
\n
\n
(1) Annexe III, art. 415 et 416.
\n
" } }, "LEGIARTI000006313302": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313302", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313302.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1761, 1762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147317", "@fin": "2011-01-01", "#text": "I : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor, de la direction générale des impôts et de la direction générale des douanes et droits indirects", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
a. Commandement, 3 % du montant du débet ;
\n
b. Saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
c. Opposition sur saisie antérieure, 2,5 % du montant du débet ;
\n
d. Signification de vente, 1,5 % du montant du débet ;
\n
e. Affiches, 1,5 % du montant du débet ;
\n
f. Inventaire des biens saisis, 1 % du montant du débet ;
\n
g. Procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 7,5 euros pour le commandement et de 15 euros pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances.
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxation est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1761 et 1762 pourront être accordées à titre gracieux.
\n
" } }, "LEGIARTI000006313303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313303", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313303.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1912AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1730", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147317", "@fin": "2011-01-01", "#text": "I : Dispositions communes aux impositions dont le recouvrement incombe aux comptables du Trésor, de la direction générale des impôts et de la direction générale des douanes et droits indirects", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :
\n
a. Commandement, 3 % du montant du débet ;
\n
b. Saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;
\n
c. Opposition sur saisie antérieure, 2,5 % du montant du débet ;
\n
d. Signification de vente, 1,5 % du montant du débet ;
\n
e. Affiches, 1,5 % du montant du débet ;
\n
f. Inventaire des biens saisis, 1 % du montant du débet ;
\n
g. Procès-verbal de vente, 1 % du montant du débet.
\n
En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable du Trésor chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.
\n
Les frais à la charge des contribuables comportent un minimum de 7,5 euros pour le commandement et de 15 euros pour les actes de poursuites autres que le commandement.
\n
Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre de l'économie et des finances.
\n
2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le receveur des finances.
\n
Un arrêté ministériel fixe les conditions dans lesquelles cette taxation est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de la direction générale des impôts.
\n
3. Le ministre de l'économie et des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre de l'article 1730 pourront être accordées à titre gracieux.
\n
" } }, "LEGIARTI000006323027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "115", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006323027", "URL": "article/LEGI/ARTI/00/00/06/32/30/LEGIARTI000006323027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX115AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000273196", "#text": "Loi 2006-1771 2006-12-30 Finances rectificative pour 2006 JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006361370", "@num": "L2322-1", "#text": "Code général de la propriété des personnes publiqu - art. L2322-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361372", "@num": "L2322-3", "#text": "Code général de la propriété des personnes publiqu - art. L2322-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361376", "@num": "L2323-1", "#text": "Code général de la propriété des personnes publiqu - art. L2323-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361393", "@num": "L2323-11", "#text": "Code général de la propriété des personnes publiqu - art. L2323-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361395", "@num": "L2323-12", "#text": "Code général de la propriété des personnes publiqu - art. L2323-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361378", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publiqu - art. L2323-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361381", "@num": "L2323-4", "#text": "Code général de la propriété des personnes publiqu - art. L2323-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publiqu - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361389", "@num": "L2323-8", "#text": "Code général de la propriété des personnes publiqu - art. L2323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361569", "@num": "L5311-2", "#text": "Code général de la propriété des personnes publiqu - art. L5311-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134259", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES.", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114844", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084674", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2006-12-31" } ] }, "@cid": "JORFTEXT000000273196", "@nor": "ECOX0600190L", "@num": "2006-1771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000273196", "@c_titre_court": "Loi n°2006-1771 du 30 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2006-12-31", "@id_txt": "LEGITEXT000006055129", "@c_titre_court": "Loi n° 2006-1771 du 30 décembre 2006" } ], "@date_publi": "2006-12-31", "@date_signature": "2006-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323027", "@fin": "2999-01-01", "@num": "115", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à X. - Paragraphes modificateurs
\n
XI. - Le présent article entre en vigueur le 1er janvier 2007.
" } }, "LEGIARTI000022178527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022178527", "URL": "article/LEGI/ARTI/00/00/22/17/85/LEGIARTI000022178527.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000022168111", "@num": "73", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 73", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les frais de poursuites à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :

\n
\n

a. Commandement, 3 % du montant du débet ;

\n
\n

b. Saisie, quelle que soit la nature de la saisie, 5 % du montant du débet ;

\n
\n

c. Opposition sur saisie antérieure, 2, 5 % du montant du débet ;

\n
\n

d. Signification de vente, 1, 5 % du montant du débet ;

\n
\n

e. Affiches, 1, 5 % du montant du débet ;

\n
\n

f. Inventaire des biens saisis, 1 % du montant du débet ;

\n
\n

g. Procès-verbal de vente, 1 % du montant du débet.

\n
\n

En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du comptable public chargé du recouvrement des impôts directs, le tarif des frais de saisie est réduit à 1 %. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.

\n
\n

Les frais à la charge des contribuables comportent un minimum de 7, 5 euros pour le commandement et de 15 euros pour les actes de poursuites autres que le commandement.

\n
\n

Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre chargé du budget.

\n
\n

2. En matière d'impôts directs, la taxe des frais de poursuites à recouvrer sur le débiteur est faite par le comptable public compétent.

\n
\n

Un arrêté ministériel fixe les conditions dans lesquelles cette taxation est opérée en ce qui concerne les impositions, redevances et sommes quelconques dont la perception incombe aux comptables de l'administration fiscale.

\n
\n

3. Le ministre chargé du budget fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre de l'article 1730 et des intérêts moratoires prévus à l'article L. 209 du livre des procédures fiscales pourront être accordées à titre gracieux.

\n
\n
" } }, "LEGIARTI000023410011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023410011", "URL": "article/LEGI/ARTI/00/00/23/41/00/LEGIARTI000023410011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1658 du 29 décembre 2010, article 55 IV-C : Ces dispositions entrent en vigueur au 1er janvier 2012, à l'exception des produits recouvrés par l'administration fiscale pour lesquels ils entrent en vigueur au 1er mars 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000023363940", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133940", "@fin": "2011-03-01", "#text": "Section V : Dispositions communes", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000023564052", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes aux impositions dont le recouvrement incombe aux comptables de la direction générale des finances publiques", "@debut": "2011-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les frais de poursuites mis à la charge des redevables au titre des produits recouvrés par le comptable public chargé du recouvrement sont calculés par application d'un pourcentage qui ne peut excéder 5 % du montant total des créances dont le paiement leur est réclamé, dans la limite de 500 €. Un décret en Conseil d'Etat fixe, pour chaque catégorie d'acte, le tarif des frais applicables et les modalités d'application du présent alinéa.
\n
Les frais accessoires aux poursuites sont fixés par décret.
\n
2. Ces frais sont recouvrés par le comptable public chargé du recouvrement des produits mentionnés au 1.
" } }, "LEGIARTI000049258523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1912", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-12-19", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049258523", "URL": "article/LEGI/ARTI/00/00/49/25/85/LEGIARTI000049258523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000022189280", "@num": "7", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000042914543", "@num": "L2323-2", "#text": "Code général de la propriété des personnes publ... - art. L2323-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361384", "@num": "L2323-6", "#text": "Code général de la propriété des personnes publ... - art. L2323-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721296", "@num": "396 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721299", "@num": "396 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520606", "@num": "216", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 216 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133916", "@fin": "1987-01-01", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114511", "@fin": "1987-01-01", "#text": "PROCEDURES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049258523", "@fin": "1951-12-19", "@num": "1912", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313297", "@fin": "1954-08-15", "@num": "1912", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625972", "@fin": "1982-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313298", "@fin": "1987-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313299", "@fin": "1993-08-18", "@num": "1912", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313300", "@fin": "1994-09-02", "@num": "1912", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313301", "@fin": "2002-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313302", "@fin": "2006-01-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313303", "@fin": "2010-05-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178527", "@fin": "2011-03-01", "@num": "1912", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023410011", "@fin": "2999-01-01", "@num": "1912", "@etat": "VIGUEUR", "@debut": "2011-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les frais de poursuite à la charge des contribuables sont calculés sur le montant des termes échus, conformément au tarif suivant :

Commandement, 3 p. 100 du montant du débet ;

Saisie, quelle que soit la nature de la saisie, 5 p. 100 du montant du débet ;

Récolement sur saisie antérieure, 2 1/2 p. 100 du montant du débet ;

Signification de vente, 1 1/2 p. 100 du montant du débet ;

Affiches, 1 1/2 p. 100 du montant du débet ;

Récolement avant la vente, 1 p. 100 du montant du débet ;

Procès-verbal de vente, 1 p. 100 du montant du débet.

En cas de saisie interrompue par un versement immédiat du contribuable à la caisse du percepteur, le tarif des frais de saisie est réduit à 1 p. 100. Il en est de même dans le cas où le contribuable se libère dans le délai d'un jour franc à compter de la saisie.

Les frais accessoires aux poursuites sont déterminés par un décret contresigné par le ministre des finances.

2. En matière d'impôts directs, la taxe des frais de poursuite à recouvrer sur le débiteur est faite par le receveur des finances. Un arrêté ministériel fixe les conditions dans lesquelles cette taxe est opérée en ce qui concerne les impositions, redevances et sommes visées au premier alinéa de l’article 1915 ci-après.

Le ministre des finances fixe les conditions dans lesquelles des remises ou modérations de frais de poursuites et de majorations appliquées au titre des articles 1732 et 1733 du présent code pourront être accordées à titre gracieux.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000023410011", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313298", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313301", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022178527", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323027", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313303", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313297", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313300", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313299", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313302", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049258523", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000456141": { "SM": { "CONTENU": "Application de la Constitution, notamment son article 38, de la loi n° 72- 619 du 5 juillet 1972 portant création et organisation des régions, notamment son article 7-1 ; de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions, notamment son article 45-1 ; de la loi n° 95-127 du 8 février 1995 relative aux marchés publics et aux délégations de services publics, notamment son article 11 ; de la loi n° 2001-1168 du 11 décembre 2001 portant mesures urgentes de réformes à caractère économique et financier, notamment son article 23 ; de la loi n° 2005-842 du 26 juillet 2005 pour la confiance et la modernisation de l'économie, notamment son article 48.Modification du code des assurances, du code civil, du code de la construction et de l'habitation, du code de l'environnement, du code général des collectivités territoriales, du code général des impôts, du code monétaire et financier, du code des ports maritimes, du code des postes et des communications électroniques, du code rural, du code de la santé publique, du code de la sécurité sociale, du code du tourisme, du code du patrimoine.Modification de la loi n° 72-619 du 5 juillet 1972 portant création et organisation des régions :- Modification : de l'article 7-1.Modification de la loi n° 82-213 du 2 mars 1982 relative aux droits et libertés des communes, des départements et des régions :- Modification : de l'article 45-1Modification de la loi n° 95-127 du 8 février 1995 relative aux marchés publics et aux délégations de services publics :- Modification : de l'article 11Modification de la loi n° 96-1241 du 30 décembre 1996 relative à l'aménagement, la protection et la mise en valeur de la zone dite des cinquante pas géométriques dans les départements d'outre-mer :- Modification : de l'article 4.Sont abrogés, sous réserve du I de l'article 8, les dispositions de la partie législative du code du domaine de l'Etat ainsi que les textes qui les ont complétées ou modifiées.Sont abrogés, sous réserve du II de l'article 8 :Les articles 5 et 6 de l'ordonnance n° 77-1107 du 26 septembre 1977 portant extension et adaptation au département de Saint-Pierre-et-Miquelon de diverses dispositions législatives relatives aux affaires économiques, financières et domaniales ;L'ordonnance n° 92-1139 du 12 octobre 1992 relative au code du domaine de l'Etat et des collectivités publiques applicable dans la collectivité territoriale de Mayotte ;Les articles 1er à 16, 18 à 29, 33 à 41, 43, 44, 55 à 61, 227, 236 à 245 du code du domaine public fluvial et de la navigation intérieure ;L'ordonnance de la marine d'août 1681 ;La loi du 29 floréal an X relative aux contraventions en matière de grande voirie ;Le dernier alinéa de l'article 118 de la loi du 31 décembre 1921 portant fixation du budget général de l'exercice 1922 ;Le décret du 17 juin 1938 étendant la compétence des conseils de préfecture, en tant qu'il concerne les personnes publiques autres que l'Etat et ses établissements publics ;Les articles 2 et 4 à 6 du décret n° 48-633 du 31 mars 1948 relatif au régime des eaux dans les départements de la Guadeloupe, de la Guyane française, de la Martinique, de la Réunion ;Le décret n° 55-630 du 20 mai 1955 relatif au règlement du prix des acquisitions immobilières réalisées à l'amiable, ou par voie d'expropriation pour cause d'utilité publique, pour le compte de l'Etat, des départements, des communes et des établissements publics qui en dépendent ;L'article 1 (II) de la loi n° 62- 933 du 8 août 1962 complémentaire à la loi d'orientation agricole ;La loi n° 63-1178 du 28 novembre 1963 relative au domaine public maritime ;L'article 20 (al. 1) de la loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs ;La loi n° 84-562 du 4 juillet 1984 permettant la révision des conditions et charges apposées à certaines libéralités ;Les articles 26, 28 et 29 de la loi n° 86-2 du 3 janvier 1986 relative à l'aménagement, la protection et la mise en valeur du littoral ;L'article 22 (al. 1) de la 86-1067 du 30 septembre 1986 relative à la liberté de communication ;L'article 34 de la loi n° 92-3 du 3 janvier 1992 sur l'eau ;L'article 3 de la loi n° 94-631 du 25 juillet 1994 complétant le code du domaine de l'Etat et relative à la constitution de droits réels sur le domaine public ;L'article 11 (al. 1) de la loi n° 97-135 du 13 février 1997 portant création de l'établissement public « Réseau ferré de France » en vue du renouveau du transport ferroviaire ;L'article 23 de la loi n° 2001-1168 du 11 décembre 2001 portant mesures urgentes de réformes à caractère économique et financier, en tant qu'il concerne les collectivités territoriales, leurs groupements et leurs établissements publics.Sont et demeurent abrogés :L'édit du Roi d'octobre 1666 ;Les articles 42 et 43 du titre XXVII et l'article 7 du titre XXVIII de l'ordonnance des eaux et forêts de 1669 ;L'ordonnance du 27 juillet 1723 ;Les articles 1er, 2 et 3 de l'arrêt du Conseil d'Etat du Roi du 24 avril 1739 ;Les lettres patentes du 18 novembre 1776 ;Les articles 1 à 4 et l'article 11 de l'arrêt du Conseil d'Etat du Roi du 24 juin 1777 ;L'article 1 du titre I et les articles 7, 11, 12, 13, 15 et 16 du titre II de l'arrêt du Conseil d'Etat du Roi du 23 juillet 1783 ;L'arrêté du 13 nivôse an V ;Les articles 9 et 10 de l'arrêté du 19 ventôse an VI ;L'article 7 de la loi du 11 frimaire an VII ;L'article 4 de la loi du 28 pluviôse an VIII ;L'article 1er du décret du 17 prairial an XIII ;Les articles 123 à 126 et 200 du décret du 12 août 1807 ;Les articles 34 et 41 de la loi du 16 septembre 1807 ;L'article 114 du décret du 16 décembre 1811 ;L'article 1 du décret du 10 avril 1812 ;L'article 3 (al. 1) de la loi du 15 avril 1829 ;L'article 1 du décret du 7 septembre 1870 ;Les articles 34 à 36 et 38 à 53 de la loi du 8 avril 1898 ;L'article 67 de la loi du 26 décembre 1908 ;Les articles 3 et 4 du décret-loi du 1er octobre 1926 relatif à des mesures de simplification concernant les voies navigables ;Les articles 1 et 2 du décret-loi du 28 décembre 1926 relatif à la simplification de la procédure de répartition des frais d'entretien des ouvrages de navigation utilisés en commun avec des tiers ;Les articles 1 à 7 du décret-loi du 30 octobre 1935 sur les mesures à prendre pour assurer l'écoulement des eaux ;Le décret n° 55-805 du 18 juin 1955 ;L'article 3 de la loi n° 65-561 du 10 juillet 1965 relative aux zones d'aménagement différé.\nAbrogation de l'article 5 de la présente ordonnance. Ordonnance ratifiée par l'article 138 de la loi n° 2009-526 du 12 mai 2009." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "LEGIARTI000027435351", "@num": "2", "#text": "Loi n° 77-4 du 3 janvier 1977 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333073", "@numtexte": "77-4", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-01-03" }, { "@id": "LEGIARTI000006250833", "@num": "7", "#text": "Ordonnance n°2006-460 du 21 avril 2006 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456141", "@nortexte": "ECOX0400219R", "@numtexte": "2006-460", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-21" }, { "@id": "JORFTEXT000000615824", "#text": "Décret2006-1280", "@sens": "cible", "@cidtexte": "JORFTEXT000000615824", "@nortexte": "EQUU0601637D", "@numtexte": "2006-1280", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-19" }, { "@id": "JORFTEXT000000427559", "#text": "Décret2006-1281", "@sens": "cible", "@cidtexte": "JORFTEXT000000427559", "@nortexte": "EQUU0601638D", "@numtexte": "2006-1281", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-19" }, { "@id": "JORFTEXT000000615825", "#text": "Décret2006-1282", "@sens": "cible", "@cidtexte": "JORFTEXT000000615825", "@nortexte": "EQUU0601639D", "@numtexte": "2006-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-10-19" }, { "@id": "JORFTEXT000000458705", "#text": "Décret2006-1792", "@sens": "cible", "@cidtexte": "JORFTEXT000000458705", "@nortexte": "ECOP0600781D", "@numtexte": "2006-1792", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "JORFTEXT000000281999", "#text": "Décret2007-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000281999", "@nortexte": "EQUU0752872D", "@numtexte": "2007-781", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-10" }, { "@id": "JORFTEXT000000821166", "#text": "Décret2007-782", "@sens": "cible", "@cidtexte": "JORFTEXT000000821166", "@nortexte": "EQUU0752873D", "@numtexte": "2007-782", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-10" }, { "@id": "JORFTEXT000000647331", "#text": "Décret2007-784", "@sens": "cible", "@cidtexte": "JORFTEXT000000647331", "@nortexte": "EQUU0752883D", "@numtexte": "2007-784", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-10" }, { "@id": "JORFTEXT000000158285", "#text": "Décret2007-1618", "@sens": "cible", "@cidtexte": "JORFTEXT000000158285", "@nortexte": "DEVK0751668D", "@numtexte": "2007-1618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-11-15" }, { "@id": "JORFARTI000019198804", "#text": "Rapport du - 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art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "JORFARTI000033160909", "@num": "7", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "LEGIARTI000033162105", "@num": "8", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "JORFARTI000033160972", "@num": "8", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "LEGIARTI000033162107", "@num": "9", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "JORFARTI000033161010", "@num": "9", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "JORFTEXT000033160776", "#text": "Ordonnance n°2016-1255 du 28 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033160776", "@nortexte": "ECFE1612453R", "@numtexte": "2016-1255", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-09-28" }, { "@id": "JORFARTI000033160734", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033160733", "@nortexte": "ECFE1612453P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034444021", "@num": "12", "#text": "Ordonnance n°2017-562 du 19 avril 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443238", "@nortexte": "ECFM1704343R", "@numtexte": "2017-562", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-04-19" }, { "@id": "JORFARTI000034443229", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034443228", "@nortexte": "ECFM1704343P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFARTI000037533386", "@num": "1", "#text": "Décision n°2018-743 QPC du 26 octobre 2018 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037533371", "@nortexte": "CSCX1829444S", "@numtexte": "2018-743 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-10-26" }, { "@id": "JORFARTI000037533372", "#text": "Décision n°2018-743 QPC du 26 octobre 2018 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037533371", "@nortexte": "CSCX1829444S", "@numtexte": "2018-743 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2018-10-26" }, { "@id": "JORFARTI000047583913", "#text": "Rapport - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047583912", "@nortexte": "ECOE2302320P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297188", "@num": "287", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020370795", "@num": "R38", "#text": "Code du domaine de l'Etat - art. 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L5322-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361588", "@num": "L5322-8", "#text": "Code général de la propriété des personnes publiqu - art. L5322-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361589", "@num": "L5322-9", "#text": "Code général de la propriété des personnes publiqu - art. L5322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361596", "@num": "L5331-1", "#text": "Code général de la propriété des personnes publiqu - art. L5331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361616", "@num": "L5331-12", "#text": "Code général de la propriété des personnes publiqu - art. L5331-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361617", "@num": "L5331-13", "#text": "Code général de la propriété des personnes publiqu - art. L5331-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361618", "@num": "L5331-14", "#text": "Code général de la propriété des personnes publiqu - art. L5331-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361619", "@num": "L5331-15", "#text": "Code général de la propriété des personnes publiqu - art. L5331-15 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361623", "@num": "L5331-17", "#text": "Code général de la propriété des personnes publiqu - art. L5331-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361624", "@num": "L5331-18", "#text": "Code général de la propriété des personnes publiqu - art. L5331-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361625", "@num": "L5331-19", "#text": "Code général de la propriété des personnes publiqu - art. L5331-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361597", "@num": "L5331-2", "#text": "Code général de la propriété des personnes publiqu - art. L5331-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361598", "@num": "L5331-3", "#text": "Code général de la propriété des personnes publiqu - art. L5331-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361599", "@num": "L5331-4", "#text": "Code général de la propriété des personnes publiqu - art. L5331-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361600", "@num": "L5331-5", "#text": "Code général de la propriété des personnes publiqu - art. L5331-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361609", "@num": "L5331-7", "#text": "Code général de la propriété des personnes publiqu - art. L5331-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361626", "@num": "L5332-1", "#text": "Code général de la propriété des personnes publiqu - art. L5332-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361628", "@num": "L5332-3", "#text": "Code général de la propriété des personnes publiqu - art. L5332-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361632", "@num": "L5332-5", "#text": "Code général de la propriété des personnes publiqu - art. L5332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361641", "@num": "L5341-1", "#text": "Code général de la propriété des personnes publiqu - art. L5341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361652", "@num": "L5342-10", "#text": "Code général de la propriété des personnes publiqu - art. L5342-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361653", "@num": "L5342-11", "#text": "Code général de la propriété des personnes publiqu - art. L5342-11 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361654", "@num": "L5342-12", "#text": "Code général de la propriété des personnes publiqu - art. L5342-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361655", "@num": "L5342-13", "#text": "Code général de la propriété des personnes publiqu - art. L5342-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361656", "@num": "L5342-14", "#text": "Code général de la propriété des personnes publiqu - art. L5342-14 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361643", "@num": "L5342-2", "#text": "Code général de la propriété des personnes publiqu - art. L5342-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361645", "@num": "L5342-4", "#text": "Code général de la propriété des personnes publiqu - art. L5342-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361646", "@num": "L5342-5", "#text": "Code général de la propriété des personnes publiqu - art. L5342-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361648", "@num": "L5342-7", "#text": "Code général de la propriété des personnes publiqu - art. L5342-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361651", "@num": "L5342-9", "#text": "Code général de la propriété des personnes publiqu - art. L5342-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361660", "@num": "L5351-2", "#text": "Code général de la propriété des personnes publiqu - art. L5351-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361661", "@num": "L5351-3", "#text": "Code général de la propriété des personnes publiqu - art. L5351-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361662", "@num": "L5351-4", "#text": "Code général de la propriété des personnes publiqu - art. L5351-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361666", "@num": "L5352-1", "#text": "Code général de la propriété des personnes publiqu - art. L5352-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Ordonnance n° 2006-460 du 21 avril 2006", "MCS_TXT": { "MC": [ "ECONOMIE", "ARTICLE 38", "CODE GENERAL DE LA PROPRIETE DES PERSONNES PUBLIQUES", "CODE DES ASSURANCES", "CODE CIVIL", "CCH", "CODE DE L'ENVIRONNEMENT", "CGCT", "CGI", "CMF", "CODE DES PORTS MARITIMES", "CODE DES POSTES ET DES COMMUNICATIONS ELECTRONIQUES", "CODE RURAL", "CODE DE LA SANTE PUBLIQUE", "CSS", "CODE DU TOURISME", "CODE DU PATRIMOINE", "RATIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Ordonnance n° 2006-460 du 21 avril 2006 relative à la partie législative du code général de la propriété des personnes publiques" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000456141", "NOR": "ECOX0400219R", "NUM": "2006-460", "DATE_PUBLI": "2006-04-22", "DATE_TEXTE": "2006-04-21", "NUM_PARUTION": 95, "NUM_SEQUENCE": 21, "ORIGINE_PUBLI": "JORF n°95 du 22 avril 2006", "PAGE_DEB_PUBLI": 6024, "PAGE_FIN_PUBLI": 6068 } }, "META_COMMUN": { "ID": "JORFTEXT000000456141", "URL": "texte/version/JORF/TEXT/00/00/00/45/61/JORFTEXT000000456141.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/ordonnance/2006/4/21/ECOX0400219R/jo/texte", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR006460", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/ordonnance/2006/4/21/2006-460/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Président de la République,
Sur le rapport du Premier ministre et du ministre de l'économie, des finances et de l'industrie,
Vu la Constitution, notamment son article 38 ;
Vu le code civil ;
Vu le code des assurances ;
Vu le code de l'aviation civile ;
Vu le code général des collectivités territoriales ;
Vu le code de la construction et de l'habitation ;
Vu le code du domaine public fluvial et de la navigation intérieure ;
Vu le code de l'éducation ;
Vu le code de l'environnement ;
Vu le code général des impôts ;
Vu le code monétaire et financier ;
Vu le code des ports maritimes ;
Vu le code des postes et des communications électroniques ;
Vu le code rural ;
Vu le code de la santé publique ;
Vu le code de la sécurité sociale ;
Vu le code du tourisme ;
Vu la loi n° 72-619 du 5 juillet 1972 modifiée portant création et organisation des régions, notamment son article 7-1 ;
Vu la loi n° 82-213 du 2 mars 1982 modifiée relative aux droits et libertés des communes, des départements et des régions, notamment son article 45-1 ;
Vu la loi n° 83-663 du 22 juillet 1983 modifiée complétant la loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat ;
Vu la loi n° 95-127 du 8 février 1995 modifiée relative aux marchés publics et aux délégations de services publics, notamment son article 11 ;
Vu la loi n° 96-1241 du 30 décembre 1996 relative à l'aménagement, la protection et la mise en valeur de la zone dite des cinquante pas géométriques dans les départements d'outre-mer, modifiée par la loi n° 2003-660 du 21 juillet 2003 de programme pour l'outre-mer ;
Vu la loi n° 2001-1168 du 11 décembre 2001 portant mesures urgentes de réformes à caractère économique et financier, notamment son article 23 ;
Vu la loi n° 2004-809 du 13 août 2004 modifiée relative aux libertés et responsabilités locales ;
Vu la loi n° 2005-842 du 26 juillet 2005 pour la confiance et la modernisation de l'économie, modifiée par la loi n° 2006-387 du 31 mars 2006 relative aux offres publiques d'acquisition, notamment son article 48 ;
Vu la saisine du conseil régional de la Guadeloupe en date du 31 janvier 2006 ;
Vu la saisine du conseil général de la Guadeloupe en date du 31 janvier 2006 ;
Vu la saisine du conseil régional de la Guyane en date du 30 janvier 2006 ;
Vu la saisine du conseil général de la Guyane en date du 30 janvier 2006 ;
Vu la saisine du conseil régional de la Martinique en date du 6 février 2006 ;
Vu la saisine du conseil général de la Martinique en date du 7 février 2006 ;
Vu l'avis du conseil régional de La Réunion en date du 7 mars 2006 ;
Vu la saisine du conseil général de La Réunion en date du 6 février 2006 ;
Vu l'avis du conseil général de Saint-Pierre-et-Miquelon en date du 27 février 2006 ;
Vu la saisine du conseil général de Mayotte en date du 30 janvier 2006 ;
Le Conseil d'Etat entendu ;
Le conseil des ministres entendu,
Ordonne :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 21 avril 2006.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Dominique de Villepin

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le ministre d'Etat,

ministre de l'intérieur

et de l'aménagement du territoire,

Nicolas Sarkozy

La ministre de la défense,

Michèle Alliot-Marie

Le ministre des affaires étrangères,

Philippe Douste-Blazy

Le ministre de l'éducation nationale,

de l'enseignement supérieur

et de la recherche,

Gilles de Robien

Le garde des sceaux, ministre de la justice,

Pascal Clément

Le ministre des transports, de l'équipement,

du tourisme et de la mer,

Dominique Perben

Le ministre de la santé et des solidarités,

Xavier Bertrand

Le ministre de l'agriculture et de la pêche,

Dominique Bussereau

Le ministre de la culture

et de la communication,

Renaud Donnedieu de Vabres

La ministre de l'écologie

et du développement durable,

Nelly Olin

Le ministre de l'outre-mer,

François Baroin

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

\n
\n

A N N E X E

CODE GÉNÉRAL DE LA PROPRIÉTÉ

DES PERSONNES PUBLIQUES

PARTIE LÉGISLATIVE

TITRE PRÉLIMINAIRE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000456141", "cible": true, "cidtexte": "LEGITEXT000006070299", "id": "LEGIARTI000006361384", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006361384", "liens_entrants": true }

Article L2323-6 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2007 (Code général de la propriété des personnes publiques)