{ "article": { "LEGIARTI000006616030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "405", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006616030", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X405AAAAXXAA" } }, "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" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153180", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Responsabilité solidaire des cautions.", "@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": "LEGIARTI000006616030", "@fin": "2999-01-01", "@num": "405", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cautions sont tenues, au même titre que les principaux obligés, de payer les droits et taxes, pénalités pécuniaires et autres sommes dues par les redevables qu'elles ont cautionnés.
\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 - 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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.
\n
II. - Les dispositions du I s'appliquent aux avis de mise en recouvrement émis à compter du 1er janvier 2003.
" } }, "LEGIARTI000047746277": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047746277", "URL": "article/LEGI/ARTI/00/00/47/74/62/LEGIARTI000047746277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000044598337", "@num": "L312-3", "#text": "Code des impositions sur les biens et services - art. L312-3", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598343", "@num": "L312-6", "#text": "Code des impositions sur les biens et services - art. L312-6", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615639", "@num": "110", "#text": "Code des douanes - art. 110", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615646", "@num": "114", "#text": "Code des douanes - art. 114", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616030", "@num": "405", "#text": "Code des douanes - art. 405", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive n° 2020/262", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047746260", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2023-06-29" } ] }, "@cid": "JORFTEXT000047745611", "@nor": "ECOD2304338A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 11 mai 2023 modifiant l'arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée en vue de garantir les droits et taxes dus par les opérateurs intervenant dans le secteur des produits énergétiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047745611", "@c_titre_court": "Arrêté du 11 mai 2023" }, { "@fin": "2999-01-01", "#text": "Arrêté du 11 mai 2023 modifiant l'arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée en vue de garantir les droits et taxes dus par les opérateurs intervenant dans le secteur des produits énergétiques", "@debut": "2023-06-29", "@id_txt": "LEGITEXT000047746254", "@c_titre_court": "Arrêté du 11 mai 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-06-28", "@date_signature": "2023-05-11", "@num_parution_jo": "0148" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047746277", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047745655", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Arrêté du 12 avril 2013
\n Art. Annexe II\n
\n

\n
" } }, "LEGIARTI000047746991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe II", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000047746991", "URL": "article/LEGI/ARTI/00/00/47/74/69/LEGIARTI000047746991.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000504724", "#text": "LOI n° 84-46 du 24 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000044598337", "@num": "L312-3", "#text": "Code des impositions sur les biens et services - art. L312-3", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044598343", "@num": "L312-6", "#text": "Code des impositions sur les biens et services - art. L312-6", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006615639", "@num": "110", "#text": "Code des douanes - art. 110", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615646", "@num": "114", "#text": "Code des douanes - art. 114", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616030", "@num": "405", "#text": "Code des douanes - art. 405", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072026", "#text": "Code monétaire et financier", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027359247", "@fin": "2999-01-01", "#text": "Annexes", "@debut": "2013-04-27" } ] }, "@cid": "JORFTEXT000027356921", "@nor": "BUDD1309816A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée en vue de garantir les droits et taxes dus par les opérateurs intervenant dans le secteur des produits énergétiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027356921", "@c_titre_court": "Arrêté du 12 avril 2013" }, { "@fin": "2999-01-01", "#text": "Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée en vue de garantir les droits et taxes dus par les opérateurs intervenant dans le secteur des produits énergétiques", "@debut": "2013-04-27", "@id_txt": "LEGITEXT000027359243", "@c_titre_court": "Arrêté du 12 avril 2013" } ], "@ministere": "Ministère de l'économie et des finances Budget", "@date_publi": "2013-04-26", "@date_signature": "2013-04-12", "@num_parution_jo": "0098" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027359270", "@fin": "2023-06-29", "@num": "Annexe II", "@etat": "MODIFIE", "@debut": "2013-04-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047746991", "@fin": "2999-01-01", "@num": "Annexe II", "@etat": "VIGUEUR", "@debut": "2023-06-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

MODÈLE DE SOUMISSION GÉNÉRALE CAUTIONNÉE PRODUITS ÉNERGÉTIQUES

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\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tRECETTE INTERRÉGIONALE DE :	\n
\n \n\t\t\tSOUMISSION GENERALE \n \n\t\t\tPartiellement/ non (1) \n \n\t\t\tCAUTIONNEE PRODUITS ENERGETIQUES \n \n\t\t\tde GARANTIE DES RISQUES LIES AUX ACTIVITES \n Directive n° 2020/262 du Conseil du 19 décembre 2019	\n \n\t\t\tEnregistrée sous le numéro (22) \n \n\t\t\tA, le \n \n\t\t\tLe receveur interrégional (20)
\n \n\t\t\t□ (1) D'ENTREPOSITAIRE AGRÉE DE PRODUITS ÉNERGÉTIQUES \n \n\t\t\t□ (1) DE DESTINATAIRE ENREGISTRE POUR LES PRODUITS ÉNERGÉTIQUES \n \n\t\t\t□ (1) D'EXPÉDITEUR ENREGISTRÉ POUR LES PRODUITS ÉNERGÉTIQUES \n \n\t\t\t□ (1) DE DESTINATAIRE CERTIFIE POUR LES PRODUITS ÉNERGÉTIQUES \n \n\t\t\t□ (2) DE CRÉDIT D'ENLÈVEMENT ET DE PAIEMENT DES DROITS DE PORT \n \n\t\t\t□ (3) LIES A TOUTES PROCÉDURES PLACÉES SOUS LE CONTRÔLE DE L'ADMINISTRATION DES DOUANES ET DROITS INDIRECTS
\n \n\t\t\tConformément au règlement du cautionnement CPE 2023, les signatures au bas du présent acte valent acceptation par les parties sans restriction ni réserve. \n \n\t\t\tLa caution, soussignée (4) (5) \n \n\t\t\tdemeurant (6) : \n \n\t\t\treprésentée par (7) : \n \n\t\t\t-agissant légalement en qualité de (8) (9) : \n \n\t\t\tou \n \n\t\t\t-dûment habilité à cet effet par (8) (10) : \n \n\t\t\ts'engage en faveur de la direction générale des douanes, représentée par le receveur régional des douanes à : à cautionner, au sens de l' article 405 du code des douanes , le principal obligé ci-après, et à répondre solidairement avec lui des obligations liées : \n \n\t\t\t□ (1) au statut d'entrepositaire agréé, \n \n\t\t\t□ (1) au statut de destinataire enregistré, \n \n\t\t\t□ (1) au statut d'expéditeur enregistré, \n \n\t\t\t□ (1) au statut de destinataire certifié, \n \n\t\t\t□ (2) à toutes procédures placées sous le contrôle de l'administration des douanes et droits indirects, \n \n\t\t\t□ (2) à la qualité de titulaire d'un crédit d'enlèvement, pour : \n \n\t\t\t-Le paiement des droits et taxes relatifs aux opérations réalisées par le principal obligé, exception faite de la TVA imputée sur la déclaration de chiffre d'affaires CA3 \n \n\t\t\t-Le paiement des droits de port conformément aux articles 285.4 du code des douanes jusqu'à concurrence d'un montant (global) de euros (12). \n \n\t\t\tLe principal obligé, soussigné (4) \n \n\t\t\tdemeurant (6) : \n \n\t\t\treprésenté par (7) : \n \n\t\t\t-agissant légalement en qualité de (8) (9) : \n \n\t\t\tou \n \n\t\t\t-dûment habilité à cet effet par (8) (10) : \n \n\t\t\tsouhaite exercer dans le ressort territorial de : (13) pour les opérations qu'il réalise : \n \n\t\t\t□ (2) en qualité d'entrepositaire agréé par l'administration des douanes pour la réception, l'expédition et la détention en suspension de droits et taxes des huiles minérales visées aux articles L. 312-3 et L. 312-6 du code des impositions sur les biens et services ; \n \n\t\t\t□ (2) en qualité de destinataire enregistré établi en France, agréé par l'administration des douanes pour la réception, en vue de l'acquittement direct des taxes, des huiles minérales visées aux articles L. 312-3 et L. 312-6 du code des impositions sur les biens et services expédiées depuis d'autres États membres de l'Union européenne ; \n \n\t\t\t□ (2) en qualité d'expéditeur enregistré pour la circulation en suspension de droits et taxes des produits énergétiques repris à l'article L. 312-100 du CIBS ; \n \n\t\t\t□ (2) en qualité de destinataire certifié agréé par l'administration des douanes pour la réception, en vue de l'acquittement direct des taxes sur les huiles minérales visées à l'article L. 312-3 du code des impositions sur les biens et services expédiées en acquitté depuis d'autres États membres de l'Union européenne ; \n \n\t\t\tS'engage à acquitter à première réquisition le montant des droits, taxes, intérêts et sommes diverses qui deviendraient exigibles, en cas d'inexécution totale ou partielle des engagements souscrits dans le cadre de ses activités. \n \n\t\t\tLe principal obligé, soussigné précité, titulaire d'un crédit d'enlèvement (14) \n \n\t\t\t□ (3) désire obtenir la faculté d'enlever avant acquittement des droits et taxes, en application des textes précités, les marchandises qu'il déclare dans le ressort territorial déterminé supra et disposer des navires dans le ressort territorial précité. \n \n\t\t\tLe principal obligé bénéficie d'une dispense de caution pour le report de paiement de la TVA conformément à l'article 114 (11). \n \n\t\t\tDans le cadre de ce report de paiement, le principal obligé s'engage envers l'administration des douanes à payer les droits et taxes dans les délais autorisés par la réglementation (17) (18) et calculés à partir de leur prise en compte, sous réserve de l'application des dispositions réglementaires relatives aux prises en compte différées . \n \n\t\t\tLe principal obligé accepte de se renfermer dans la limite du montant de euros (15), accordé par le receveur interrégional à : \n \n\t\t\tLa présente soumission est valable à compter du : \n \n\t\t\tLa présente soumission annule et remplace : \n \n\t\t\t-la ou les soumission (s) (19) : \n \n\t\t\tétant entendu que les engagements garantis par cette (ces) soumission (s), et non encore apurés sont couverts par la présente (20)	\n \n\t\t\t-RENVOIS- \n \n\t\t\t(1) Rayer la mention inutile : \n \n\t\t\t(2) Cocher selon le (s) statut · s accordé · s. \n \n\t\t\t(3) Cocher le cas échéant. \n \n\t\t\t(4) Dénomination sociale et forme de la personne morale. Si le principal obligé est une personne physique, indiquer ses nom, prénoms, date de naissance et profession. \n \n\t\t\t(5) Joindre, si cela n'a pas été fait antérieurement, les statuts en un exemplaire sauf pour les établissements de crédits définis par le code monétaire et financier dans ses dispositions codifiant la loi n° 84-46 du 24 janvier 1984 . \n \n\t\t\t(6) Siège social pour les personnes morales, adresse commerciale pour les personnes physiques. \n \n\t\t\t(7) Nom et prénoms. \n \n\t\t\t(8) Ne remplir que la mention utile. \n \n\t\t\t(9) Indiquer la fonction du représentant légal. L'acte social (délibération du conseil d'administration ou du conseil de surveillance ou article des statuts ou délibération de l'assemblée des associés, etc. ayant, en dernier lieu, nommé la personne à la fonction), doit être (ou avoir été) produit à la recette régionale en un exemplaire certifié conforme. \n \n\t\t\t(10) Délibération du conseil d'administration, décision des associés, procuration. Si cela n'a pas déjà été fait, joindre une copie certifiée conforme de cet acte. \n \n\t\t\t(11) En application des dispositions de l'article 114 du code des douanes , le report de paiement de la TVA est dispensé en caution. \n \n\t\t\t(12) Sommes à indiquer en toutes lettres et en chiffres en euros. À l'exception des établissements de crédit définis au 4ème renvoi ci-dessus, cette mention doit être manuscrite. \n \n\t\t\t(13) Indiquer toutes les recettes interrégionales des douanes ou préciser la (les) recette (s) interrégionale (s) concernée (s). \n \n\t\t\t(14) non applicable au destinataire certifié \n \n\t\t\t(15) Somme à indiquer en toutes lettres et en chiffres. \n \n\t\t\t(16) Les droits et taxes, sont acquittés dans le délai de 30 jours à partir de leur prise en compte. La prise en compte est effectuée sur le document réglementaire correspondant au système comptable utilisé dans le bureau de douane où la déclaration est déposée. Le délai de trente jours doit tenir compte le cas échéant des procédures de globalisation prévues, prévue à l' article 110 du code des douanes de l'Union. \n \n\t\t\tMentionner le nombre de mots rayés nuls. \n \n\t\t\t(17) La TVA est acquittée dans le cadre d'une échéance mensuelle unique de paiement, le 25 du mois qui suit sa prise en compte. La date du 25 est indépendante de la procédure de globalisation. \n \n\t\t\t(18) Indiquer la nature, la date, le montant et le n° d'enregistrement de la ou des soumissions annulées et remplacées. \n \n\t\t\t(19) Si le montant de la garantie est diminué et si les obligations en cours excèdent le nouveau cautionnement, la nouvelle soumission ne prend effet qu'après apurement des engagements couverts par l'acte précédent. \n \n\t\t\t(20) La signature doit être manuscrite \n \n\t\t\t(21) si le signataire agit par procuration, la signature doit être précédée de la mention par procuration de (désignation du principal obligé ou de la caution). Les procurations doivent avoir été remises préalablement au receveur régional. \n \n\t\t\t(21) numéro d'ordre attribué à la soumission par le receveur régional.
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\n \n\t\t\tA, le	\n \n\t\t\tA, le
\n \n\t\t\tLe principal obligé (20) (21)	\n \n\t\t\tLa caution (20) (21)

" } }, "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": "LEGIARTI000047746991", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616030", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006321618", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616030", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000047746277", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000006616030", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006616030", "liens_entrants": true }

Article 405 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2002 (Code des douanes)