{ "article": { "LEGIARTI000006616029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "404", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616029", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X404AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006616483", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@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": "LEGISCTA000006153179", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Responsabilité des propriétaires des marchandises.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138932", "@fin": "2999-01-01", "#text": "Section 2 : Responsabilité civile", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122135", "@fin": "2999-01-01", "#text": "Chapitre V : Responsabilité et solidarité", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006616029", "@fin": "2999-01-01", "@num": "404", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les propriétaires des marchandises sont responsables civilement du fait de leurs employés en ce qui concerne les droits, confiscations, amendes et dépens.
\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 - art. 347 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615844", "@num": "348", "#text": "Code des douanes - art. 348 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615847", "@num": "349", "#text": "Code des douanes - art. 349 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREATION", "@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": "LEGIARTI000006615995", "@num": "351", "#text": "Code des douanes - 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 - 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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.
\n
II. - Les dispositions du I s'appliquent aux avis de mise en recouvrement émis à compter du 1er janvier 2003.
" } }, "LEGIARTI000006616483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-11-29", "DATE_DEBUT": "2006-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006616483", "URL": "article/LEGI/ARTI/00/00/06/61/64/LEGIARTI000006616483.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDHAFXXXXXX005AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006334040", "@num": "4", "#text": "Décret n°2006-532 du 11 mai 2006 - art. 4 () JORF 12 mai 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000427137", "@nortexte": "ECOD0650002D", "@numtexte": "2006-532", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-11" }, { "@id": "LEGIARTI000006615622", "@num": "100", "#text": "Code des douanes - art. 100 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615629", "@num": "102", "#text": "Code des douanes - art. 102 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615631", "@num": "103", "#text": "Code des douanes - art. 103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615634", "@num": "106", "#text": "Code des douanes - art. 106 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615645", "@num": "113", "#text": "Code des douanes - art. 113 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615651", "@num": "116", "#text": "Code des douanes - art. 116 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615653", "@num": "118", "#text": "Code des douanes - art. 118 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615654", "@num": "119", "#text": "Code des douanes - art. 119 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615489", "@num": "123", "#text": "Code des douanes - art. 123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615495", "@num": "128", "#text": "Code des douanes - art. 128 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615546", "@num": "132", "#text": "Code des douanes - art. 132 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615553", "@num": "138", "#text": "Code des douanes - art. 138 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615554", "@num": "139", "#text": "Code des douanes - art. 139 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615499", "@num": "140", "#text": "Code des douanes - art. 140 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615508", "@num": "147", "#text": "Code des douanes - art. 147 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615511", "@num": "149", "#text": "Code des douanes - art. 149 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615515", "@num": "154", "#text": "Code des douanes - art. 154 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615516", "@num": "155", "#text": "Code des douanes - art. 155 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615518", "@num": "157", "#text": "Code des douanes - art. 157 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615523", "@num": "158 B", "#text": "Code des douanes - art. 158 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615574", "@num": "167", "#text": "Code des douanes - art. 167 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615576", "@num": "168", "#text": "Code des douanes - art. 168 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615475", "@num": "169", "#text": "Code des douanes - art. 169 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615478", "@num": "172", "#text": "Code des douanes - art. 172 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615660", "@num": "185", "#text": "Code des douanes - art. 185 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615670", "@num": "201", "#text": "Code des douanes - art. 201 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615734", "@num": "229", "#text": "Code des douanes - art. 229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615748", "@num": "239", "#text": "Code des douanes - art. 239 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615763", "@num": "251", "#text": "Code des douanes - art. 251 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615157", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615148", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615143", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615211", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615790", "@num": "291", "#text": "Code des douanes - art. 291 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615791", "@num": "292", "#text": "Code des douanes - art. 292 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615794", "@num": "294", "#text": "Code des douanes - art. 294 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615796", "@num": "296", "#text": "Code des douanes - art. 296 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615797", "@num": "297", "#text": "Code des douanes - art. 297 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615802", "@num": "301", "#text": "Code des douanes - art. 301 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615803", "@num": "302", "#text": "Code des douanes - art. 302 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615805", "@num": "303", "#text": "Code des douanes - art. 303 (P)", "@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": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615998", "@num": "352 bis", "#text": "Code des douanes - art. 352 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615999", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615923", "@num": "398", "#text": "Code des douanes - art. 398 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616029", "@num": "404", "#text": "Code des douanes - art. 404 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615373", "@num": "42", "#text": "Code des douanes - art. 42 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615443", "@num": "46", "#text": "Code des douanes - art. 46 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616105", "@num": "467", "#text": "Code des douanes - art. 467 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615444", "@num": "47", "#text": "Code des douanes - art. 47 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615448", "@num": "51", "#text": "Code des douanes - art. 51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615411", "@num": "65", "#text": "Code des douanes - art. 65 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615430", "@num": "66", "#text": "Code des douanes - art. 66 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615465", "@num": "76", "#text": "Code des douanes - art. 76 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615597", "@num": "85", "#text": "Code des douanes - art. 85 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615619", "@num": "97", "#text": "Code des douanes - art. 97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 42, 46, 47, 51, 65, 66, 251, 76, 85, 100, 103, 106, 108 à 111, 505, 506, 511, 512, 517, 519, 523, 524, 525, 536, 539, 547, 116, 118, 119, 123, 128, 551, 553, 556, 558, 559, 561, 563, 568, 570, 576, 580, 581, 582, 585 bis, 588, 589, 5", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122168", "@fin": "2020-02-01", "#text": "Section 3 : Décisions relevant des autorités déconcentrées de la direction générale des douanes et droits indirects.", "@debut": "1998-01-01" }, { "@id": "LEGISCTA000041532868", "@fin": "2999-01-01", "#text": "Section 3 : Décisions relevant des responsables des services à compétence nationale ou des autorités déconcentrées de la direction générale des douanes et droits indirects.", "@debut": "2020-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099308", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions particulières", "@debut": "1998-01-01" } ] }, "@cid": "JORFTEXT000000203499", "@nor": "ECOP9700756D", "@num": "97-1195", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 97-1195 du 24 décembre 1997 pris pour l'application du 2° de l'article 2 du décret n° 97-34 du 15 janvier 1997 relatif à la déconcentration des décisions administratives individuelles relevant du ministre de l'économie, des finances et de l'industrie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000203499", "@c_titre_court": "Décret n° 97-1195 du 24 décembre 1997" }, { "@fin": "2999-01-01", "#text": "Décret n°97-1195 du 24 décembre 1997 pris pour l'application du second alinéa de l'article 2 du décret n° 97-34 du 15 janvier 1997 relatif à la déconcentration des décisions administratives individuelles (ministre de l'économie et des finances et ministre de l'action et des comptes publics)", "@debut": "2020-02-01", "@id_txt": "LEGITEXT000041546850", "@c_titre_court": "Décret n°97-1195 du 24 décembre 1997" }, { "@fin": "2020-02-01", "#text": "Décret n°97-1195 du 24 décembre 1997 pris pour l'application du second alinéa de l'article 2 du décret n° 97-34 du 15 janvier 1997 relatif à la déconcentration des décisions administratives individuelles (ministres chargés des finances, de l'économie et de l'industrie)", "@debut": "2016-07-10", "@id_txt": "LEGITEXT000032880827", "@c_titre_court": "Décret n°97-1195 du 24 décembre 1997" }, { "@fin": "2016-07-10", "#text": "Décret n°97-1195 du 24 décembre 1997 pris pour l'application du 2° de l'article 2 du décret n° 97-34 du 15 janvier 1997 relatif à la déconcentration des décisions administratives individuelles relevant du ministre de l'économie, des finances et de l'industrie", "@debut": "1998-01-01", "@id_txt": "LEGITEXT000005624858", "@c_titre_court": "Décret n°97-1195 du 24 décembre 1997" } ], "@date_publi": "1997-12-27", "@date_signature": "1997-12-24", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616482", "@fin": "2006-05-12", "@num": "5", "@etat": "MODIFIE", "@debut": "1998-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616483", "@fin": "2008-11-29", "@num": "5", "@etat": "MODIFIE", "@debut": "2006-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019829979", "@fin": "2013-06-29", "@num": "5", "@etat": "MODIFIE", "@debut": "2008-11-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027628731", "@fin": "2016-07-10", "@num": "5", "@etat": "MODIFIE", "@debut": "2013-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032880832", "@fin": "2020-02-01", "@num": "5", "@etat": "MODIFIE", "@debut": "2016-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041532416", "@fin": "2022-06-18", "@num": "5", "@etat": "MODIFIE", "@debut": "2020-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045928601", "@fin": "2023-02-13", "@num": "5", "@etat": "MODIFIE", "@debut": "2022-06-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047114103", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2023-02-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont prises par les directeurs interrégionaux, les chefs de service interrégional et les directeurs régionaux des douanes et droits indirects, dans le cadre de leurs attributions, les décisions administratives individuelles suivantes :
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I. - Pour ce qui concerne le code des douanes communautaire et ses dispositions d'application :
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1° Autorisation d'examen et de prélèvements d'échantillons des marchandises présentées en douane, prévue par l'article 42 du code des douanes communautaire ;
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2° Décisions relatives au déchargement, au transbordement et au déballage des marchandises présentées en douane, dans les lieux désignés par le service, prévues par l'article 46 du code des douanes communautaire ;
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3° Autorisation d'enlèvement des marchandises présentées en douane de l'endroit où elles étaient initialement placées, prévue par l'article 47 du code des douanes communautaire ;
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4° Agrément des magasins et aires de dépôt temporaire, prévu par le 1 de l'article 51 du code des douanes communautaire ;
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5° Autorisation de rectification des énonciations ou de substitution de la déclaration en douane enregistrée par le service, prévue par l'article 65 du code des douanes communautaire et l'article 204 des dispositions d'application du code des douanes communautaire ;
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6° Autorisation d'invalidation d'une déclaration en douane enregistrée par le service, et autorisations liées à cette invalidation, prévues par les articles 66 du code des douanes communautaire et 251 des dispositions d'application du code des douanes communautaire ;
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7° Octroi de procédures simplifiées lorsqu'elles sont mises en oeuvre dans le ressort de bureaux de douane relevant d'une ou plusieurs circonscriptions régionales douanières, prévues par l'article 76 du code des douanes communautaire ;
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8° Autorisation du régime de l'entrepôt douanier des types A, B, C, D et E et autorisations liées à ce régime, lorsque le local d'entreposage est situé dans le ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévues par les articles 85, 100, 103, 106, 108 à 111 du code des douanes communautaire et les articles 505, 506, 511, 512, 517, 519, 523, 524, 525, 536, 539 et 547 des dispositions d'application du code des douanes communautaire ;
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9° Autorisation de perfectionnement actif et autorisations liées à ce régime, pour des marchandises mises en oeuvre dans le ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévues par les articles 85, 116, 118, 119, 123 et 128 du code des douanes communautaire et les articles 551, 553, 556, 558, 559, 561, 563, 568, 570, 576, 580, 581, 582, 585 bis, 588, 589, 598, 601, 605, 617, 619, 621, 631, 639 et 642 des dispositions d'application du code des douanes communautaire ;
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10° Autorisation de transformation sous douane de marchandises et autorisations liées à ce régime, pour des marchandises mises en oeuvre dans le ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévues par les articles 85 et 132 du code des douanes communautaire et les articles 652, 654, 656, 659, 661 et 665 des dispositions d'application du code des douanes communautaire ;
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11° Autorisation d'admission temporaire de marchandises et de moyens de transport et régimes d'autorisations liés à ces moyens de transport, devant être utilisés dans le ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévus par les articles 85, 138, 139, 140 du code des douanes communautaire et les articles 692, 694, 695, 698, 699, 713, 714, 718, 719, 721, 722, 723, 733 et 742 des dispositions d'application du code des douanes communautaire ;
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12° Autorisation de perfectionnement passif et autorisations liées à ce régime, lorsque les opérations d'exportation temporaire doivent être réalisées à partir du ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévues par les articles 85, 147, 149, 154, 155 et 157 du code des douanes communautaire et les articles 751, 753, 755, 756, 758, 760, 761, 767, 776, 777 et 796 des dispositions d'application du code des douanes communautaire ;
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13° Octroi de la procédure simplifiée de transit communautaire sur le territoire douanier national, prévu par le b du 2 de l'article 97 du code des douanes communautaire ;
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14° Création d'un entrepôt franc et agrément des locaux correspondants, prévus par les 1 et 2 de l'article 167 du code des douanes communautaire ;
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15° Autorisation de construction d'un immeuble dans une zone franche douanière communautaire, prévue par le 4 de l'article 167 du code des douanes communautaire ;
\n
16° Refus d'accès à une zone franche prévu par le 3 de l'article 168 du code des douanes communautaire ;
\n
17° Placement de marchandises dangereuses dans des locaux spécialement équipés pour les recevoir dans une zone franche ou un entrepôt franc, prévu par le deuxième alinéa de l'article 169 du code des douanes communautaire ;
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18° Autorisation d'exercer une activité de nature industrielle ou commerciale, ou de prestation de services dans une zone franche ou un entrepôt franc, prévue par le 1 de l'article 172 du code des douanes communautaire ;
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19° Exonération des droits à l'importation portant sur des marchandises en retour, prévue par l'article 185 du code des douanes communautaire ;
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20° Remboursement ou remise de droits, autre que les décisions prises par le ministre chargé des douanes, prévu par les articles 236 à 239 du code des douanes communautaire ;
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21° Autorisation de dépôt des déclarations en détail avant l'arrivée des marchandises, prévue par le 2 de l'article 201 des dispositions d'application du code des douanes communautaire ;
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22° Autorisation d'examen des marchandises dans des lieux ou pendant des heures autres que ceux mentionnés au 1 de l'article 239 des dispositions d'application du code des douanes communautaire ;
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23° Autorisation d'admission de certaines marchandises au bénéfice d'un traitement tarifaire favorable en raison de leur destination particulière, lorsque cette admission est située dans le ressort territorial d'une ou plusieurs circonscriptions régionales douanières françaises, prévue par les articles 291, 292, 294, 296, 297, 301, 302 et 303 des dispositions d'application du code des douanes communautaire ;
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24° Agrément des scellés spéciaux utilisés en transit communautaire, prévu par l'article 349 des dispositions d'application du code des douanes communautaire ;
\n
25° Préauthentification en matière de transit communautaire et autorisation qui lui est liée, prévues par les articles 398 et 404 des dispositions d'application du code des douanes communautaire ;
\n
26° Refus d'autorisation du bénéfice de procédures simplifiées à l'intérieur d'une zone franche ou d'un entrepôt franc, prévu par l'article 830 des dispositions du code des douanes communautaire ;
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II. - Pour ce qui concerne le code des douanes :
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1° Agrément des personnes employées par un déclarant en douane pour la manipulation de marchandises, prévu par le 4 de l'article 102 du code des douanes ;
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2° Autorisation de disposer des marchandises conduites en douane, prévue par l'article 113 du code des douanes ;
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3° Autorisation de modification des capacités d'entrepôts fiscaux de stockage d'huiles minérales inférieures à 5 000 tonnes ou 500 tonnes pour les hydrocarbures liquéfiés, prévue par l'article 158 B du code des douanes ;
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4° Autorisation de changement de nom des navires francisés, prévue par l'article 229 du code des douanes ;
\n
5° Remboursement de la taxe intérieure de consommation, prévu par les articles 265 sexies, 265 septies et 265 octies du code des douanes ;
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6° Remboursement de la taxe générale sur les activités polluantes, prévu par les 1 et 3 de l'article 266 decies du code des douanes ;
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7° Supprimé
\n
8° Remboursement de droits et taxes perçus ou recouvrés comme en matière de douane, prévu par les articles 352, 352 bis et 352 ter du code des douanes ;
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9° Décisions de sanctions en matière de déclaration d'échanges de biens prévues par l'article 467 du code des douanes.
" } }, "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.
\n
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.
\n
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.
\n
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.
\n
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.
\n
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.
\n
" }, "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.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006616483", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616029", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321618", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616029", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006616029", "liens_entrants": true }

Article 404 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (Code des douanes)