{ "article": { "LEGIARTI000006616352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006616352", "URL": "article/LEGI/ARTI/00/00/06/61/63/LEGIARTI000006616352.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDFACXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315591", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315595", "@num": "L283", "#text": "Livre des procédures fiscales - art. L283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006099297", "@fin": "1982-01-01", "#text": "Titre Ier : Harmonisation et aménagement des procédures.", "@debut": "1958-12-31" } ] }, "@cid": "JORFTEXT000000705345", "@num": "58-1372", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 RELATIVE A DIVERSES DISPOSITIONS D'ORDRE FISCAL ET DOUANIER", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705345", "@c_titre_court": "Ordonnance n°58-1372 du 29 décembre 1958" }, { "@fin": "1982-01-01", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 relative à diverses dispositions d'ordre fiscal et douanier", "@debut": "1958-12-31", "@id_txt": "LEGITEXT000006069230", "@c_titre_court": "Ordonnance n°58-1372 du 29 décembre 1958" } ], "@date_publi": "1958-12-31", "@date_signature": "1958-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006616352", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315591", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315591.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L199", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 4", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables du Trésor ou de la direction générale des impôts doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n
Les contestations ne peuvent porter que :
\n
1° Soit sur la régularité en la forme de l'acte ;
\n
2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.
\n
Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le tribunal de grande instance, dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.
\n
" } }, "LEGIARTI000006315592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315592", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315592.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L199", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 87, art. 97 JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006491473", "@num": "87", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 87 () JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000527136", "#text": "Loi 92-644 1992-07-13 art. 3, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006491100", "@num": "3", "#text": "Loi n°92-644 du 13 juillet 1992 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables du Trésor ou de la direction générale des impôts doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n
Les contestations ne peuvent porter que :
\n
1° Soit sur la régularité en la forme de l'acte ;
\n
2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.
\n
Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le juge de l'exécution (1), dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.
\n
\n
(1) A compter du 1er janvier 1993.
\n
" } }, "LEGIARTI000006315593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315593", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL281AAXXXXXAC" } }, "NOTA": { "CONTENU": "

(1) A compter du 1er janvier 1993.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927488", "@num": "14", "#text": "Décret n°93-265 du 26 février 1993 - art. 14 () JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 4", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. L213-11-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021095364", "@num": "R213-48-48", "#text": "Code de l'environnement - art. R213-48-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025841953", "@num": "1723 terdecies", "#text": "Code général des impôts, CGI. - art. 1723 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "Code général des impôts, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365777", "@num": "L263 B", "#text": "Livre des procédures fiscales - art. L263 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601713", "@num": "R*281-1", "#text": "Livre des procédures fiscales - art. R*281-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601705", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529641", "@num": "R257 B-1", "#text": "Livre des procédures fiscales - art. R257 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315591", "@fin": "1992-07-04", "@num": "L281", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315592", "@fin": "1993-08-18", "@num": "L281", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315593", "@fin": "2019-01-01", "@num": "L281", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365761", "@fin": "2999-01-01", "@num": "L281", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contestations relatives au recouvrement des impôts, taxes, redevances et sommes quelconques dont la perception incombe aux comptables publics compétents mentionnés à l'article L. 252 doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.

Les contestations ne peuvent porter que :

1° Soit sur la régularité en la forme de l'acte ;

2° Soit sur l'existence de l'obligation de payer, sur le montant de la dette compte tenu des paiements effectués, sur l'exigibilité de la somme réclamée, ou sur tout autre motif ne remettant pas en cause l'assiette et le calcul de l'impôt.

Les recours contre les décisions prises par l'administration sur ces contestations sont portés, dans le premier cas, devant le juge de l'exécution (1), dans le second cas, devant le juge de l'impôt tel qu'il est prévu à l'article L. 199.

\n
" } }, "LEGIARTI000006315595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L283", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315595", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315595.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL283AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1910 (AL. 1 1RE PHRASE LES 3 PREMIERES LIGNES, AL. 2 2EME PHRASE 1ER MEMBRE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000037428009", "@num": "14", "#text": "Décret n°2018-803 du 24 septembre 2018 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000037427054", "@nortexte": "CPAB1811147D", "@numtexte": "2018-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-24" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361398", "@num": "L2323-13", "#text": "Code général de la propriété des personnes publ... - art. L2323-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601699", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315595", "@fin": "1992-07-04", "@num": "L283", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315596", "@fin": "2019-01-01", "@num": "L283", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365759", "@fin": "2999-01-01", "@num": "L283", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il a été procédé, en vue du recouvrement de l'impôt, à une saisie mobilière et que la propriété de tout ou partie des biens saisis est revendiquée par une tierce personne, celle-ci peut s'opposer à la vente de ces biens en demandant leur restitution. A défaut de décision de l'administration sur cette demande ou si la décision rendue ne donne pas satisfaction au demandeur, celui-ci peut assigner devant le tribunal de grande instance, le comptable qui a fait procéder à la saisie.
\n
" } }, "LEGIARTI000006315596": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L283", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315596", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315596.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL283AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1910 (AL. 1 1RE PHRASE LES 3 PREMIERES LIGNES, AL. 2 2EME PHRASE 1ER MEMBRE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 87, art. 97 JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006491473", "@num": "87", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 87 () JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000527136", "#text": "Loi 92-644 1992-07-13 art. 3, en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006491100", "@num": "3", "#text": "Loi n°92-644 du 13 juillet 1992 - art. 3 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000527136", "@nortexte": "JUSX9200217L", "@numtexte": "92-644", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-13" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000037428009", "@num": "14", "#text": "Décret n°2018-803 du 24 septembre 2018 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000037427054", "@nortexte": "CPAB1811147D", "@numtexte": "2018-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-24" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361398", "@num": "L2323-13", "#text": "Code général de la propriété des personnes publ... - art. L2323-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601699", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315595", "@fin": "1992-07-04", "@num": "L283", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315596", "@fin": "2019-01-01", "@num": "L283", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365759", "@fin": "2999-01-01", "@num": "L283", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il a été procédé, en vue du recouvrement de l'impôt, à une saisie mobilière et que la propriété de tout ou partie des biens saisis est revendiquée par une tierce personne, celle-ci peut s'opposer à la vente de ces biens en demandant leur restitution. A défaut de décision de l'administration sur cette demande ou si la décision rendue ne donne pas satisfaction au demandeur, celui-ci peut assigner devant le juge de l'exécution (1), le comptable qui a fait procéder à la saisie.
\n
\n
(1) A compter du 1er janvier 1993.
\n
" } }, "LEGIARTI000036365759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L283", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365759", "URL": "article/LEGI/ARTI/00/00/36/36/57/LEGIARTI000036365759.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 73 XVII de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les présentes dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1910 (AL. 1 1RE PHRASE LES 3 PREMIERES LIGNES, AL. 2 2EME PHRASE 1ER MEMBRE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000037428009", "@num": "14", "#text": "Décret n°2018-803 du 24 septembre 2018 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000037427054", "@nortexte": "CPAB1811147D", "@numtexte": "2018-803", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-09-24" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006350444", "@num": "L79", "#text": "Code du domaine de l'Etat - art. L79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361398", "@num": "L2323-13", "#text": "Code général de la propriété des personnes publ... - art. L2323-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429284", "@num": "218", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 218 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601699", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147341", "@fin": "2999-01-01", "#text": "Chapitre III : Le contentieux du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315595", "@fin": "1992-07-04", "@num": "L283", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315596", "@fin": "2019-01-01", "@num": "L283", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365759", "@fin": "2999-01-01", "@num": "L283", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'il a été procédé, en vue du recouvrement des impôts, taxes, redevances, amendes, condamnations pécuniaires et sommes quelconques dont la perception incombe aux comptables publics, à une saisie mobilière et que la propriété de tout ou partie des biens saisis est revendiquée par une tierce personne, celle-ci peut s'opposer à la vente de ces biens en demandant leur restitution. A défaut de décision de l'administration sur cette demande ou si la décision rendue ne donne pas satisfaction au demandeur, celui-ci peut assigner devant le juge de l'exécution (1), le comptable qui a fait procéder à la saisie. Les dispositions du présent article ne sont pas applicables aux contestations des créances détenues par les établissements publics et les groupements d'intérêt public de l'Etat ainsi que par les autorités publiques indépendantes, dotés d'un agent comptable.

(1) A compter du 1er janvier 1993.

\n
" } }, "LEGIARTI000036365761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L281", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365761", "URL": "article/LEGI/ARTI/00/00/36/36/57/LEGIARTI000036365761.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000002069007", "@num": "46", "#text": "Loi n°46-2914 du 23 décembre 1946 - art. 46, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 5 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFARTI000002101461", "@num": "1", "#text": "Décret n°53-934 du 30 septembre 1953 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "LEGIARTI000006616352", "@num": "10", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "LEGIARTI000037601448", "@num": "9", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006231236", "@num": "8", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGITEXT000022125929", "#text": "Arrêté du 7 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125027", "@nortexte": "BCRL1009049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "CGI 1846 (AL. 1, AL. 2 1RE PHRASE, AL. 3 1RE PHRASE, 2EME PHRASE 1ER MEMBRE, AL. 4 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1917 (AL. 1 SAUF 1RE LIGNE, AL. 2, AL. 3 SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000037600619", "@num": "2", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGIARTI000006833084", "@num": "L213-11-14", "#text": "Code de l'environnement - art. 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Les contestations relatives au recouvrement des impôts, taxes, redevances, amendes, condamnations pécuniaires et sommes quelconques dont la perception incombe aux comptables publics doivent être adressées à l'administration dont dépend le comptable qui exerce les poursuites.
\n
\n Lorsque les contestations portent sur le recouvrement de créances détenues par les établissements publics de l'Etat, par un de ses groupements d'intérêt public ou par les autorités publiques indépendantes, dotés d'un agent comptable, ces contestations sont adressées à l'ordonnateur de l'établissement public, du groupement d'intérêt public ou de l'autorité publique indépendante pour le compte duquel l'agent comptable a exercé ces poursuites.
\n
\n Les contestations relatives au recouvrement ne peuvent pas remettre en cause le bien-fondé de la créance. Elles peuvent porter :
\n
\n 1° Sur la régularité en la forme de l'acte ;
\n
\n 2° A l'exclusion des amendes et condamnations pécuniaires, sur l'obligation au paiement, sur le montant de la dette compte tenu des paiements effectués et sur l'exigibilité de la somme réclamée.
\n
\n Les recours contre les décisions prises par l'administration sur ces contestations sont portés dans le cas prévu au 1° devant le juge de l'exécution. Dans les cas prévus au 2°, ils sont portés :
\n
\n a) Pour les créances fiscales, devant le juge de l'impôt prévu à l'article L. 199 ;
\n
\n b) Pour les créances non fiscales de l'Etat, des établissements publics de l'Etat, de ses groupements d'intérêt public et des autorités publiques indépendantes, dotés d'un agent comptable, devant le juge de droit commun selon la nature de la créance ;
\n
\n c) Pour les créances non fiscales des collectivités territoriales, des établissements publics locaux et des établissements publics de santé, devant le juge de l'exécution.

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Article 10 ENTIEREMENT_MODIF (Ordonnance n°58-1372 du 29 décembre 1958 RELATIVE A DIVERSES DISPOSITIONS D'ORDRE FISCAL ET DOUANIER)