{ "article": { "LEGIARTI000006615316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1954-04-22", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615316", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615316.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X012AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021579938", "@num": "25", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000033815290", "@num": "67 D", "#text": "Code des douanes - art. 67 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 54-445 1954-04-15 art. 4 JORF 22 avril 1954", "@sens": "source", "@typelien": "ABROGATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153092", "@fin": "2007-09-01", "#text": "Paragraphe 1 : Droits d'importation.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138824", "@fin": "2007-09-01", "#text": "Section 1 : Droits de douane", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122069", "@fin": "2999-01-01", "#text": "Chapitre III : Pouvoirs généraux du gouvernement", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615316", "@fin": "1954-04-22", "@num": "12", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000021579938": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021579938", "URL": "article/LEGI/ARTI/00/00/21/57/99/LEGIARTI000021579938.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000021658051", "#text": "Code des douanes - Chapitre M : Procédure préalable à la prise de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615316", "@num": "12", "#text": "Code des douanes - art. 12", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658048", "@num": "67 A", "#text": "Code des douanes - art. 67 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658045", "@num": "67 B", "#text": "Code des douanes - art. 67 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658042", "@num": "67 C", "#text": "Code des douanes - art. 67 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658038", "@num": "67 D", "#text": "Code des douanes - art. 67 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615457", "@num": "68", "#text": "Code des douanes - art. 68", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 20, paragraphe 5, du code des douanes", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 4, paragraphe 9, du code des douanes", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317869", "@fin": "2999-01-01", "#text": "C. ― Moderniser les administrations fiscale et douanière et leurs relations avec les usagers", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021579938", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559341", "@fin": "2999-01-01", "@num": "25", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre V : Procédure préalable à la prise de décision : le droit d'être entendu. \n\n\n\n\n, Art. 67 A, Art. 67 B, Art. 67 C, Art. 67 D\n
\n

\n
" } }, "LEGIARTI000021658038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "67 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658038", "URL": "article/LEGI/ARTI/00/00/21/65/80/LEGIARTI000021658038.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021579938", "@num": "25", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000006615316", "@num": "12", "#text": "Code des douanes - art. 12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615307", "@num": "20", "#text": "Code des douanes - art. 20", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615836", "@num": "345", "#text": "Code des douanes - art. 345", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313106", "@num": "345 bis", "#text": "Code des douanes - art. 345 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021658051", "@fin": "2017-01-01", "#text": "Chapitre V : Procédure préalable à la prise de décision : le droit d'être entendu.", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000033815321", "@fin": "2999-01-01", "#text": "Chapitre V : Procédure contradictoire préalable à la prise de décision", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099261", "@fin": "2999-01-01", "#text": "Titre II : Organisation et fonctionnement du service des douanes", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000021658038", "@fin": "2017-01-01", "@num": "67 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815290", "@fin": "2999-01-01", "@num": "67 D", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le présent chapitre ne s'applique pas :
\n
a) Au rejet de demandes manifestement irrecevables ;
\n
b) Aux décisions conduisant à la notification d'infractions prévues par le présent code et aux décisions de procéder aux contrôles prévus au chapitre IV du présent titre et à l'article 68 du code des douanes communautaire ;
\n
c) Aux décisions fondées sur l'article 12 du code des douanes communautaire ;
\n
d) Aux décisions portant refus de la prestation d'un contingent tarifaire sur le fondement de l'article 20, paragraphe 5, du code des douanes communautaire ;
\n
e) Aux avis de mise en recouvrement notifiés conformément à l'article 345 du présent code aux fins de recouvrement des créances impayées à l'échéance, à l'exception de celles qui ont été constatées à la suite d'une infraction au même code ;
\n
f) Aux mesures prises en application soit d'une décision de justice, soit d'un avis de mise en recouvrement notifié conformément à l'article 345 ;
\n
g) Aux décisions prises en raison d'un risque sanitaire portant atteinte à l'environnement, à la santé humaine, animale ou des végétaux." } }, "LEGIARTI000033815290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "67 D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815290", "URL": "article/LEGI/ARTI/00/00/33/81/52/LEGIARTI000033815290.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782292", "@num": "21", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000006615316", "@num": "12", "#text": "Code des douanes - art. 12", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615307", "@num": "20", "#text": "Code des douanes - art. 20", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817238", "@num": "345", "#text": "Code des douanes - art. 345 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313106", "@num": "345 bis", "#text": "Code des douanes - art. 345 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021658051", "@fin": "2017-01-01", "#text": "Chapitre V : Procédure préalable à la prise de décision : le droit d'être entendu.", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000033815321", "@fin": "2999-01-01", "#text": "Chapitre V : Procédure contradictoire préalable à la prise de décision", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099261", "@fin": "2999-01-01", "#text": "Titre II : Organisation et fonctionnement du service des douanes", "@debut": "1949-01-01" } ] }, "@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": "LEGIARTI000021658038", "@fin": "2017-01-01", "@num": "67 D", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815290", "@fin": "2999-01-01", "@num": "67 D", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Si le redevable demande à bénéficier d'une communication écrite, l'administration lui remet en main propre contre signature ou lui adresse par lettre recommandée avec demande d'avis de réception ou par voie dématérialisée, selon les modalités prévues au deuxième alinéa de l'article L. 112-15 du code des relations entre le public et l'administration, une proposition de taxation qui est motivée de manière à lui permettre de formuler ses observations ou de faire connaître son acceptation, dans un délai de trente jours à compter de la réception de cette proposition." } } }, "article_lien": [ { "article_id": "LEGIARTI000033815290", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615316", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021658038", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615316", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021579938", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615316", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006615316", "liens_entrants": true }

Article 12 AUTONOME ABROGE, en vigueur du 01/01/1949 au 22/04/1954 (Code des douanes)