{ "article": { "LEGIARTI000006615896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "385", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615896", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615896.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X385AAAAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153198", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Droits particuliers réservés à la douane.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138948", "@fin": "2999-01-01", "#text": "Section 2 : Voies d'exécution", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122137", "@fin": "2999-01-01", "#text": "Chapitre IV : Exécution des jugements, des avis de mise en recouvrement et des obligations en matière douanière", "@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": "LEGIARTI000006615895", "@fin": "2002-12-31", "@num": "385", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615896", "@fin": "2999-01-01", "@num": "385", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes saisies du produit des droits, faites entre les mains des receveurs ou en celles des redevables envers l'administration, sont nulles et de nul effet ; nonobstant lesdites saisies, les redevables sont contraints au paiement des sommes par eux dues.
\n
" } }, "LEGIARTI000006321618": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321618", "URL": "article/LEGI/ARTI/00/00/06/32/16/LEGIARTI000006321618.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJUXXXXXX044AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
Les Etats Législatifs annexés à la présente Loi ne sont pas reproduits, voir JO du 31 décembre 2002, pages 22092 et suivantes.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 Finances rectificative pour 2002 JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006615519", "@num": "157", "#text": "Code des douanes - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615966", "@num": "322 bis", "#text": "Code des douanes - art. 322 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615829", "@num": "323", "#text": "Code des douanes - art. 323 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615967", "@num": "324", "#text": "Code des douanes - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615969", "@num": "325", "#text": "Code des douanes - art. 325 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615970", "@num": "326", "#text": "Code des douanes - art. 326 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615971", "@num": "327", "#text": "Code des douanes - art. 327 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615973", "@num": "328", "#text": "Code des douanes - art. 328 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615974", "@num": "329", "#text": "Code des douanes - art. 329 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615832", "@num": "330", "#text": "Code des douanes - art. 330 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615975", "@num": "331", "#text": "Code des douanes - art. 331 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615976", "@num": "332", "#text": "Code des douanes - art. 332 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615977", "@num": "333", "#text": "Code des douanes - art. 333 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615980", "@num": "334", "#text": "Code des douanes - art. 334 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615981", "@num": "335", "#text": "Code des douanes - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615982", "@num": "336", "#text": "Code des douanes - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615983", "@num": "337", "#text": "Code des douanes - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615984", "@num": "338", "#text": "Code des douanes - art. 338 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615985", "@num": "339", "#text": "Code des douanes - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615987", "@num": "340", "#text": "Code des douanes - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615988", "@num": "341", "#text": "Code des douanes - art. 341 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615989", "@num": "341 bis", "#text": "Code des douanes - art. 341 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615990", "@num": "342", "#text": "Code des douanes - art. 342 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615834", "@num": "343", "#text": "Code des douanes - art. 343 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615992", "@num": "343 bis", "#text": "Code des douanes - art. 343 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615991", "@num": "344", "#text": "Code des douanes - art. 344 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615837", "@num": "345", "#text": "Code des douanes - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615839", "@num": "346", "#text": "Code des douanes - art. 346 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615842", "@num": "347", "#text": "Code des douanes - 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art. 351 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615998", "@num": "352 bis", "#text": "Code des douanes - art. 352 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615999", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615997", "@num": "353", "#text": "Code des douanes - art. 353 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615849", "@num": "354", "#text": "Code des douanes - art. 354 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615852", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616003", "@num": "356", "#text": "Code des douanes - art. 356 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616004", "@num": "357", "#text": "Code des douanes - art. 357 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615857", "@num": "357 bis", "#text": "Code des douanes - art. 357 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615855", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616005", "@num": "361", "#text": "Code des douanes - art. 361 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615862", "@num": "362", "#text": "Code des douanes - art. 362 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616006", "@num": "363", "#text": "Code des douanes - art. 363 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616007", "@num": "365", "#text": "Code des douanes - art. 365 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616008", "@num": "366", "#text": "Code des douanes - art. 366 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616009", "@num": "367", "#text": "Code des douanes - art. 367 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616011", "@num": "368", "#text": "Code des douanes - art. 368 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615865", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615868", "@num": "370", "#text": "Code des douanes - art. 370 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616012", "@num": "373", "#text": "Code des douanes - art. 373 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616013", "@num": "374", "#text": "Code des douanes - art. 374 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616014", "@num": "375", "#text": "Code des douanes - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616015", "@num": "376", "#text": "Code des douanes - art. 376 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616016", "@num": "377", "#text": "Code des douanes - art. 377 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615873", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615875", "@num": "378", "#text": "Code des douanes - art. 378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615877", "@num": "379", "#text": "Code des douanes - art. 379 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615880", "@num": "380", "#text": "Code des douanes - art. 380 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615883", "@num": "381", "#text": "Code des douanes - art. 381 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615886", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615889", "@num": "382", "#text": "Code des douanes - art. 382 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615891", "@num": "383", "#text": "Code des douanes - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615893", "@num": "384", "#text": "Code des douanes - art. 384 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615896", "@num": "385", "#text": "Code des douanes - art. 385 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615898", "@num": "386", "#text": "Code des douanes - art. 386 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615903", "@num": "386 bis", "#text": "Code des douanes - art. 386 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615901", "@num": "387", "#text": "Code des douanes - art. 387 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615905", "@num": "387 bis", "#text": "Code des douanes - art. 387 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615907", "@num": "388", "#text": "Code des douanes - art. 388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615911", "@num": "389", "#text": "Code des douanes - art. 389 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615917", "@num": "389 bis", "#text": "Code des douanes - art. 389 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615915", "@num": "390", "#text": "Code des douanes - art. 390 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615921", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615919", "@num": "391", "#text": "Code des douanes - art. 391 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616017", "@num": "392", "#text": "Code des douanes - art. 392 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616018", "@num": "393", "#text": "Code des douanes - art. 393 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616019", "@num": "394", "#text": "Code des douanes - art. 394 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616021", "@num": "395", "#text": "Code des douanes - art. 395 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616022", "@num": "396", "#text": "Code des douanes - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616023", "@num": "397", "#text": "Code des douanes - art. 397 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615924", "@num": "398", "#text": "Code des douanes - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616024", "@num": "399", "#text": "Code des douanes - art. 399 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616025", "@num": "400", "#text": "Code des douanes - art. 400 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616027", "@num": "401", "#text": "Code des douanes - art. 401 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616028", "@num": "402", "#text": "Code des douanes - art. 402 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615926", "@num": "403", "#text": "Code des douanes - art. 403 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616029", "@num": "404", "#text": "Code des douanes - art. 404 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616030", "@num": "405", "#text": "Code des douanes - art. 405 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616031", "@num": "406", "#text": "Code des douanes - art. 406 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616032", "@num": "407", "#text": "Code des douanes - art. 407 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616034", "@num": "408", "#text": "Code des douanes - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616035", "@num": "409", "#text": "Code des douanes - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615929", "@num": "410", "#text": "Code des douanes - art. 410 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615931", "@num": "411", "#text": "Code des douanes - art. 411 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615934", "@num": "412", "#text": "Code des douanes - art. 412 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615938", "@num": "413 bis", "#text": "Code des douanes - art. 413 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615947", "@num": "415", "#text": "Code des douanes - art. 415 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616036", "@num": "417", "#text": "Code des douanes - art. 417 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616037", "@num": "418", "#text": "Code des douanes - art. 418 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615950", "@num": "419", "#text": "Code des douanes - art. 419 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616038", "@num": "420", "#text": "Code des douanes - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616039", "@num": "421", "#text": "Code des douanes - art. 421 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616040", "@num": "422", "#text": "Code des douanes - art. 422 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616043", "@num": "423", "#text": "Code des douanes - art. 423 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616044", "@num": "424", "#text": "Code des douanes - art. 424 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616045", "@num": "425", "#text": "Code des douanes - art. 425 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615953", "@num": "426", "#text": "Code des douanes - art. 426 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616046", "@num": "427", "#text": "Code des douanes - art. 427 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615955", "@num": "428", "#text": "Code des douanes - art. 428 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616047", "@num": "429", "#text": "Code des douanes - art. 429 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616048", "@num": "430", "#text": "Code des douanes - art. 430 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615958", "@num": "431", "#text": "Code des douanes - art. 431 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616050", "@num": "432", "#text": "Code des douanes - art. 432 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615961", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616051", "@num": "433", "#text": "Code des douanes - art. 433 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616052", "@num": "434", "#text": "Code des douanes - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616053", "@num": "435", "#text": "Code des douanes - art. 435 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616054", "@num": "436", "#text": "Code des douanes - art. 436 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615963", "@num": "437", "#text": "Code des douanes - art. 437 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616055", "@num": "438", "#text": "Code des douanes - art. 438 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616056", "@num": "438 bis", "#text": "Code des douanes - art. 438 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616058", "@num": "439", "#text": "Code des douanes - art. 439 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616059", "@num": "440", "#text": "Code des douanes - art. 440 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134207", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114805", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084643", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2002-12-31" } ] }, "@cid": "JORFTEXT000000781906", "@nor": "ECOX0200157L", "@num": "2002-1576", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000781906", "@c_titre_court": "LOI n° 2002-1576 du 30 décembre 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1576 du 30 décembre 2002 de finances rectificative pour 2002 (1)", "@debut": "2002-12-31", "@id_txt": "LEGITEXT000005633804", "@c_titre_court": "Loi n° 2002-1576 du 30 décembre 2002" } ], "@date_publi": "2002-12-31", "@date_signature": "2002-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321618", "@fin": "2999-01-01", "@num": "44", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur.
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II. - Les dispositions du I s'appliquent aux avis de mise en recouvrement émis à compter du 1er janvier 2003.
" } }, "LEGIARTI000006615844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "348", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615844", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X348AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002 rectificatif 31 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006262847", "@num": "2", "#text": "Décret n°2007-568 du 17 avril 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006615838", "@num": "346", "#text": "Code des douanes - art. 346 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615845", "@num": "349", "#text": "Code des douanes - art. 349 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@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": "LEGISCTA000006138925", "@fin": "2999-01-01", "#text": "Section 2 : Recouvrement.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615843", "@fin": "1977-12-30", "@num": "348", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615844", "@fin": "2999-01-01", "@num": "348", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si le redevable en formule la demande dans sa contestation, il peut être autorisé à différer le paiement de la créance jusqu'à l'issue du litige.
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Le sursis de paiement est accordé au redevable si la contestation est accompagnée de garanties destinées à assurer le recouvrement de la créance contestée. Ces garanties prennent la forme d'une caution ou d'une consignation. Elles peuvent également être constituées par des valeurs mobilières, par des affectations hypothécaires, par des nantissements de fonds de commerce. A défaut de garanties ou si le comptable des douanes chargé du recouvrement estime ne pas pouvoir accepter les garanties offertes par le redevable, il lui demande, dans le délai d'un mois, de constituer des garanties nouvelles. A l'issue de ce délai, le comptable des douanes peut prendre des mesures conservatoires pour la créance contestée, nonobstant toute contestation éventuelle portant sur les garanties, formulée conformément à l'article 349.
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Des garanties peuvent ne pas être exigées lorsqu'elles sont de nature, en raison de la situation du redevable, à susciter de graves difficultés d'ordre économique ou social.
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Au cas où le sursis de paiement est accordé ou si des mesures conservatoires sont prises, l'exigibilité de la créance et la prescription de l'action en recouvrement sont suspendues jusqu'à ce qu'une décision définitive ait été prise sur la contestation de la créance soit par l'autorité administrative désignée à l'article 346, soit par le tribunal compétent.
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Si la contestation de la créance aboutit à l'annulation de l'avis de mise en recouvrement, les frais occasionnés par la garantie sont remboursés au redevable.
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Les dispositions du présent article ne font pas obstacle à ce que le directeur régional des douanes ou le comptable des douanes sollicitent des mesures conservatoires du juge compétent, dès la constatation de la créance.
" } }, "LEGIARTI000006616002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "349 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-06-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616002", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X349BAAAXXAA" } }, "NOTA": { "CONTENU": "
L'insertion d'une virgule après la citation de l'article 387 bis fera l'objet d'un rectificatif au Journal officiel.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691979", "#text": "Loi 66-1007 1966-12-28", "@sens": "source", "@cidtexte": "JORFTEXT000000691979", "@numtexte": "66-1007", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-28" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006615843", "@num": "348", "#text": "Code des douanes - art. 348 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615845", "@num": "349", "#text": "Code des douanes - art. 349 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615904", "@num": "387 bis", "#text": "Code des douanes - art. 387 bis (M)", "@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": "LEGISCTA000006138925", "@fin": "2999-01-01", "#text": "Section 2 : Recouvrement.", "@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": "LEGIARTI000006616002", "@fin": "2012-06-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025033237", "@fin": "2019-01-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365902", "@fin": "2022-01-01", "@num": "349 bis", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914474", "@fin": "2999-01-01", "@num": "349 bis", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière de recouvrement et de garantie des créances recouvrées par l'administration des douanes, le comptable des douanes peut déléguer sa signature aux agents placés sous son autorité, ayant au moins le grade de contrôleur, pour l'exercice des pouvoirs qu'il tient des articles 348, 349 et 387 bis de la loi n° 66-1007 du 28 décembre 1966 relative à la publicité du privilège du Trésor en matière fiscale, des dispositions du code de commerce relatives aux difficultés des entreprises et à la vente du fonds de commerce, de la loi n° 91-650 du 9 juillet 1991 portant réforme des procédures civiles d'exécution, ainsi que pour l'inscription des hypothèques et autres sûretés.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321618", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006615896", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006615896", "liens_entrants": true }

Article 385 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (Code des douanes)