{ "article": { "LEGIARTI000006615265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006615265", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X285FAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000031816924", "@num": "L151-1", "#text": "Code de l'environnement - art. L151-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615178", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 266 sexies, 266 sexies A", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122064", "@fin": "2999-01-01", "#text": "Chapitre VI : Droits et taxes divers.", "@debut": "1961-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615264", "@fin": "2001-12-29", "@num": "285 sexies", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615265", "@fin": "2016-01-01", "@num": "285 sexies", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031816875", "@fin": "2020-01-01", "@num": "285 sexies", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il n'est procédé au recouvrement, au remboursement ou à la remise des taxes prévues par les articles 266 sexies et 266 sexies A que si le montant à recouvrer, à rembourser ou à remettre excède 61 euros.
\n
" } }, "LEGIARTI000006321343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006321343", "URL": "article/LEGI/ARTI/00/00/06/32/13/LEGIARTI000006321343.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJQXXXXXX051AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006272743", "@num": "21", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "LEGIARTI000006274290", "@num": "93", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006274313", "@num": "28", "#text": "Loi n°84-1209 du 29 décembre 1984 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006317474", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006318049", "@num": "124", "#text": "Loi - art. 124 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006716400", "@num": "Annexe I, II, III, IV, V", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 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L130-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615165", "@num": "266 bis", "#text": "Code des douanes - art. 266 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615214", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615265", "@num": "285 sexies", "#text": "Code des douanes - art. 285 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643962", "@num": "L112-6", "#text": "Code monétaire et financier - art. 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L152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006647929", "@num": "L213-12", "#text": "Code monétaire et financier - art. L213-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648281", "@num": "L213-23", "#text": "Code monétaire et financier - art. L213-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656065", "@num": "L515-4", "#text": "Code monétaire et financier - art. L515-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2002-06-07 8P-1-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134193", "@fin": "2999-01-01", "#text": "I : MESURES CONCERNANT LA FISCALITE.", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114797", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084637", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2001-12-29" } ] }, "@cid": "JORFTEXT000000581002", "@nor": "ECOX0100145L", "@num": "2001-1276", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-1276 du 28 décembre 2001 de finances rectificative pour 2001 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000581002", "@c_titre_court": "LOI n° 2001-1276 du 28 décembre 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-1276 du 28 décembre 2001 de Finances rectificative pour 2001 (1)", "@debut": "2001-12-29", "@id_txt": "LEGITEXT000005631931", "@c_titre_court": "Loi n° 2001-1276 du 28 décembre 2001" } ], "@date_publi": "2001-12-29", "@date_signature": "2001-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321343", "@fin": "2999-01-01", "@num": "51", "@etat": "VIGUEUR", "@debut": "2001-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A. à J. et L. Paragraphes modificateurs.
\n
K. - Les dispositions des I et J entrent en vigueur au 1er janvier 2002.
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II. à VI. Paragraphes modificateurs.
\n
VII. A. Paragraphe modificateur.
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B. Les dispositions du A. s'appliquent aux exercices clos à compter du 31 décembre 2001.
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VIII. à X. Paragraphes modificateurs.
\n
XI. Les dispositions de l'ordonnance n° 2000-916 du 19 septembre précitée s'appliquent à l'impôt sur le revenu établi au titre de l'année 2001.
\n
L'anticipation des dispositions de l'ordonnance n° 2000-916 du 19 septembre précitée à l'impôt sur le revenu 2001 ne s'applique pas à celles qui concernent les revenus industriels et commerciaux, non commerciaux et agricoles.
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XIII. Les dispositions du présent article entrent en vigueur à compter du 1er janvier 2002, à l'exception de celles concernant l'impôt sur le revenu qui s'appliquent dans les mêmes conditions qu'aux XI et XII.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321343", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615265", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006615265", "liens_entrants": true }

Article 285 sexies AUTONOME MODIFIE, en vigueur du 29/12/2001 au 01/01/2016 (Code des douanes)