{ "article": { "LEGIARTI000006615872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "377 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1978-07-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615872", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X377BAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023412161", "@num": "343", "#text": "Code des douanes - art. 343 (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": "Décret 78-712 1978-06-21 art. 1 JORF 8 juillet 1978", "@sens": "source", "@typelien": "CREATION" }, { "@id": "JORFTEXT000000522421", "#text": "Loi 77-1453 1977-12-29 art. 7 et art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169057", "@fin": "1991-12-31", "#text": "F. - Paiement des sommes fraudées ou indûment obtenues.", "@debut": "1978-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153142", "@fin": "1991-12-31", "#text": "Paragraphe 3 : Dispositions particulières aux instances résultant d'infractions douanières", "@debut": "1978-07-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138909", "@fin": "1992-04-01", "#text": "Section 5 : Dispositions diverses", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122127", "@fin": "2002-12-31", "#text": "Chapitre III : Procédure devant les tribunaux", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@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": "LEGIARTI000006615872", "@fin": "1991-12-31", "@num": "377 bis", "@etat": "MODIFIE", "@debut": "1978-07-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615873", "@fin": "2999-01-01", "@num": "377 bis", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En sus des pénalités fiscales, les tribunaux ordonnent le paiement des sommes fraudées ou indûment obtenues.
\n
" } }, "LEGIARTI000006615835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "343", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2004-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615835", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X343AAAAXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000249995", "#text": "Loi 2004-204 2004-03-09 art. 207 (date d'effet)", "@sens": "source", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000006494301", "@num": "33", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 33 () JORF 10 mars 2004 en vigueur le 1er octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000048838774", "@num": "28-1", "#text": "Code de procédure pénale - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138923", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@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": "LEGIARTI000006615833", "@fin": "2000-01-01", "@num": "343", "@etat": "MODIFIE", "@debut": "1960-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615834", "@fin": "2004-10-01", "@num": "343", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615835", "@fin": "2011-01-01", "@num": "343", "@etat": "MODIFIE", "@debut": "2004-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023412161", "@fin": "2999-01-01", "@num": "343", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'action pour l'application des peines est exercée par le ministère public.
\n
2. L'action pour l'application des sanctions fiscales est exercée par l'administration des douanes ; le ministère public peut l'exercer accessoirement à l'action publique.
\n
3. L'administration des douanes ne peut exercer l'action pour l'application des sanctions fiscales dans les procédures dont ses agents ont été saisis en application des I et II de l'article 28-1 du code de procédure pénale. Cette action est, dans ces cas, exercée par le ministère public, et les dispositions de l'article 350 ne sont pas applicables.
\n
Dans ces mêmes procédures, l'administration des douanes exerce l'action en paiement des droits et taxes compromis ou éludés, prévue à l'article 377 bis. A cette fin, elle est informée de la date de l'audience par l'autorité judiciaire compétente.
" } }, "LEGIARTI000023412161": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "343", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023412161", "URL": "article/LEGI/ARTI/00/00/23/41/21/LEGIARTI000023412161.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363960", "@num": "64", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000048838774", "@num": "28-1", "#text": "Code de procédure pénale - art. 28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (V)", "@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": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138923", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@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": "LEGIARTI000006615833", "@fin": "2000-01-01", "@num": "343", "@etat": "MODIFIE", "@debut": "1960-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615834", "@fin": "2004-10-01", "@num": "343", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615835", "@fin": "2011-01-01", "@num": "343", "@etat": "MODIFIE", "@debut": "2004-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023412161", "@fin": "2999-01-01", "@num": "343", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. L'action pour l'application des peines est exercée par le ministère public.

\n
\n

2. L'action pour l'application des sanctions fiscales est exercée par l'administration des douanes ; le ministère public peut l'exercer accessoirement à l'action publique.

\n
\n

3. Dans les procédures dont les agents des douanes ont été saisis en application des I et II de l'article 28-1 du code de procédure pénale, le ministère public exerce l'action pour l'application des sanctions fiscales.
\n
Sur autorisation du ministère public, cette action peut être exercée par l'administration des douanes et, dans ce cas, l'article 350 du présent code est applicable.

Dans ces mêmes procédures, l'administration des douanes exerce l'action en paiement des droits et taxes compromis ou éludés, prévue à l'article 377 bis. A cette fin, elle est informée de la date de l'audience par l'autorité judiciaire compétente.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615835", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615872", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023412161", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615872", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000522421": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687628", "#text": "Loi n°47-1635 du 30 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687628", "@numtexte": "47-1635", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-30" }, { "@id": "LEGIARTI000038314919", "@num": "20", "#text": "Loi n° 77-1453 du 29 décembre 1977 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317037", "@num": "16", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317041", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317042", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317043", "@num": "21", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000506071", "#text": "Décret du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000506071", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000879682", "#text": "Décret du 16 mai 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000879682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-16" }, { "@id": "JORFTEXT000000337181", "#text": "Décret du 7 octobre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000337181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-07" }, { "@id": "JORFTEXT000000336541", "#text": "Décret du 16 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336541", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-16" }, { "@id": "JORFTEXT000000881304", "#text": "Décret du 28 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-28" }, { "@id": "JORFTEXT000000886961", "#text": "Décret du 1 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000688020", "#text": "Décret du 29 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000688020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-29" }, { "@id": "JORFTEXT000000522128", "#text": "Décret du 26 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522128", "@nortexte": "BUDZ8700003D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-26" }, { "@id": "JORFTEXT000000871134", "#text": "Arrêté du 23 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871134", "@nortexte": "BUDL8900167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-23" }, { "@id": "JORFTEXT000000535535", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000535535", "@nortexte": "BUDL9000218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-24" }, { "@id": "JORFTEXT000000719076", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719076", "@nortexte": "BUDZ9100008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-27" }, { "@id": "JORFTEXT000000526989", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000526989", "@nortexte": "BUDZ9100010D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-07" }, { "@id": "JORFTEXT000000358007", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000358007", "@nortexte": "BUDZ9200006D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-20" }, { "@id": "JORFTEXT000000177662", "#text": "LOI92-1336", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000699423", "#text": "Décret du 24 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000699423", "@nortexte": "BUDB9350017D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-24" }, { "@id": "JORFTEXT000000733103", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000733103", "@nortexte": "ECOZ9400007D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000378043", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378043", "@nortexte": "ECOZ9690088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000198802", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000198802", "@nortexte": "BUDZ9700001D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-10" }, { "@id": "JORFTEXT000017644628", "#text": "Arrêté du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644628", "@nortexte": "BCFP0773368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "JORFTEXT000020446494", "#text": "Arrêté du 26 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020446494", "@nortexte": "BCFP0907279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "JORFTEXT000021028338", "#text": "Arrêté du 7 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028338", "@nortexte": "BCFP0920789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-07" }, { "@id": "JORFTEXT000021201661", "#text": "Arrêté du 12 octobre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021201661", "@nortexte": "BCFD0921999A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "JORFTEXT000022125083", "#text": "Arrêté du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125083", "@nortexte": "BCRP1010704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022890407", "#text": "Arrêté du 23 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890407", "@nortexte": "BCRP1024383A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-23" }, { "@id": "LEGITEXT000023658809", "#text": "Décret n°2011-238\n du 2 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", 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"CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-24" }, { "@id": "JORFTEXT000025517082", "#text": "Arrêté du 9 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025517082", "@nortexte": "BCRP1207587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-09" }, { "@id": "JORFTEXT000025804399", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804399", "@nortexte": "BCRE1222845A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026178954", "#text": "Arrêté du 11 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026178954", "@nortexte": "BUDE1228982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-11" }, { "@id": "JORFTEXT000026269780", "#text": "Arrêté du 6 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026269780", "@nortexte": "BUDE1231814A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-06" }, { "@id": "JORFTEXT000026483211", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026483211", "@nortexte": "BUDE1233872A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026920238", "#text": "Arrêté du 3 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026920238", "@nortexte": "BUDE1240350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-03" }, { "@id": "JORFTEXT000027618254", "#text": "Arrêté du 21 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027618254", "@nortexte": "EFIE1316253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-21" }, { "@id": "JORFTEXT000028339891", "#text": "Arrêté du 12 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339891", "@nortexte": "BUDE1330835A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-12" }, { "@id": "JORFTEXT000029181418", "#text": "ARRÊTÉ du 1er juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181418", "@nortexte": "FCPE1415692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-01" }, { "@id": "JORFTEXT000029527519", "#text": "ARRÊTÉ du 29 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029527519", "@nortexte": "FCPE1422989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-29" }, { "@id": "JORFTEXT000030440338", "#text": "ARRÊTÉ du 1er avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030440338", "@nortexte": "FCPE1505031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-01" }, { "@id": "JORFTEXT000031288160", "#text": "ARRÊTÉ du 30 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031288160", "@nortexte": "FCPE1523159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-30" }, { "@id": "JORFTEXT000031983414", "#text": "Arrêté du 4 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031983414", "@nortexte": "FCPE1602348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-04" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "JORFTEXT000033161187", "#text": "Arrêté du 21 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033161187", "@nortexte": "ECFE1625867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-21" }, { "@id": "JORFTEXT000034134240", "#text": "Arrêté du 2 mars 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034134240", "@nortexte": "ECFE1706339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-02" }, { "@id": "JORFTEXT000035666132", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035666132", "@nortexte": "CPAE1726899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313767", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313907", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313906", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313908", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309541", "@num": "287 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615864", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615920", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315296", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315295", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315990", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315991", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315996", "@num": "L240", "#text": "Livre des procédures fiscales - art. L240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315675", "@num": "L41", "#text": "Livre des procédures fiscales - art. L41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315725", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315743", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316701", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316709", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316714", "@num": "R247-5 A", "#text": "Livre des procédures fiscales - art. R247-5 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 77-1453 du 29 décembre 1977", "MCS_TXT": { "MC": [ "DOUANE", "CODE DES DOUANES", "CODE GENERAL DES IMPOTS", "CGI", "INFRACTION", "PROCEDURE", "IMPOT", "TAXE", "CONTENTIEUX", "REDRESSEMENT", "CONTROLE FISCAL", "FRAUDE FISCALE", "PROJET DE LOI", "RECLAMATION", "CHARGE DE LA PREUVE", "TAXATION D'OFFICE", "INFORMATION", "PUBLICITE", "PREUVE", "PLAINTE", "BUDGET 1977", "LOI DE FINANCES", "AMENDE", "CONFISCATION", "CONCILIATION", "EXPERTISE DOUANIERE", "COMMERCE", "INDUSTRIE", "PROFESSION COMMERCIALE", "INCAPACITE", "REPRESSION DE LA FRAUDE FISCALE", "CONTENTIEUX FISCAL", "CONTENTIEUX DOUANIER", "COMITE", "TRANSACTION", "REMISE", "CREATION", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "LOI n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522421", "NUM": "77-1453", "DATE_PUBLI": "1977-12-30", "DATE_TEXTE": "1977-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1977", "PAGE_DEB_PUBLI": 6279, "PAGE_FIN_PUBLI": 6282 } }, "META_COMMUN": { "ID": "JORFTEXT000000522421", "URL": "texte/version/JORF/TEXT/00/00/00/52/24/JORFTEXT000000522421.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9771453" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000522421", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615872", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006615872", "liens_entrants": true }

Article 377 bis AUTONOME MODIFIE, en vigueur du 08/07/1978 au 31/12/1991 (Code des douanes)