{ "article": { "LEGIARTI000006741146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-23", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-21", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741146", "URL": "article/LEGI/ARTI/00/00/06/74/11/LEGIARTI000006741146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L23AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758533", "@num": "65", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 65 () JORF 24 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156018", "@fin": "2004-12-21", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006741146", "@fin": "2004-12-21", "@num": "L138-23", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006741147", "@fin": "2999-01-01", "@num": "L138-23", "@etat": "VIGUEUR", "@debut": "2004-12-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe, en tant que de besoin, les modalités d'application des dispositions du présent chapitre.
\n
" } }, "LEGIARTI000006758533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "65", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006758533", "URL": "article/LEGI/ARTI/00/00/06/75/85/LEGIARTI000006758533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAELXXXXX065AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006740363", "@num": "L137-7", "#text": "Code de la sécurité sociale. - art. L137-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740366", "@num": "L137-8", "#text": "Code de la sécurité sociale. - art. L137-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740415", "@num": "L138-14", "#text": "Code de la sécurité sociale. - art. L138-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740424", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741143", "@num": "L138-21", "#text": "Code de la sécurité sociale. - art. L138-21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741144", "@num": "L138-22", "#text": "Code de la sécurité sociale. - art. L138-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741146", "@num": "L138-23", "#text": "Code de la sécurité sociale. - art. L138-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740381", "@num": "L138-3", "#text": "Code de la sécurité sociale. - art. L138-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742144", "@num": "L245-6", "#text": "Code de la sécurité sociale. - art. L245-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106327", "@fin": "2999-01-01", "#text": "Titre VII : Mesures diverses et dispositions relatives à la trésorerie", "@debut": "2002-12-24" } ] }, "@cid": "JORFTEXT000000235196", "@nor": "SANX0200141L", "@num": "2002-1487", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2002-1487 du 20 décembre 2002 de financement de la sécurité sociale pour 2003 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000235196", "@c_titre_court": "Loi n°2002-1487 du 20 décembre 2002" }, { "@fin": "2999-01-01", "#text": "Loi n° 2002-1487 du 20 décembre 2002 de financement de la sécurité sociale pour 2003 (1)", "@debut": "2002-12-24", "@id_txt": "LEGITEXT000005633697", "@c_titre_court": "Loi n° 2002-1487 du 20 décembre 2002" } ], "@date_publi": "2002-12-24", "@date_signature": "2002-12-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006758533", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006740424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-19", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006740424", "URL": "article/LEGI/ARTI/00/00/06/74/04/LEGIARTI000006740424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L20AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758533", "@num": "65", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 65 () JORF 24 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006758846", "@num": "12", "#text": "Loi n°2003-1199 du 18 décembre 2003 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249276", "@nortexte": "SANX0300139L", "@numtexte": "2003-1199", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-18" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000029962006", "@num": "22", "#text": "Loi n° 2005-1579 du 19 décembre 2005 - art. 22 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000006740360", "@num": "L137-6", "#text": "Code de la sécurité sociale. - art. L137-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740367", "@num": "L138-1", "#text": "Code de la sécurité sociale. - art. L138-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740405", "@num": "L138-10", "#text": "Code de la sécurité sociale. - art. L138-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740397", "@num": "L138-7", "#text": "Code de la sécurité sociale. - art. L138-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741369", "@num": "L162-17-2-1", "#text": "Code de la sécurité sociale. - art. L162-17-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046812839", "@num": "L165-4", "#text": "Code de la sécurité sociale. - art. L165-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742114", "@num": "L245-1", "#text": "Code de la sécurité sociale. - art. L245-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742133", "@num": "L245-3", "#text": "Code de la sécurité sociale. - art. L245-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798806", "@num": "L245-5-5", "#text": "Code de la sécurité sociale. - art. L245-5-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747133", "@num": "R138-21", "#text": "Code de la sécurité sociale. - art. R138-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039222962", "@num": "R138-22", "#text": "Code de la sécurité sociale. - art. R138-22 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006747135", "@num": "R138-23", "#text": "Code de la sécurité sociale. - art. R138-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031093023", "@num": "R138-24-1", "#text": "Code de la sécurité sociale. - art. R138-24-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748894", "@num": "R245-17", "#text": "Code de la sécurité sociale. - art. R245-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006172441", "@fin": "2003-12-19", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155988", "@fin": "2004-01-01", "#text": "Titre 3 : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141599", "@fin": "2004-01-01", "#text": "Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126884", "@fin": "2004-01-01", "#text": "Livre 1 : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740424", "@fin": "2003-12-19", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740425", "@fin": "2004-08-17", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740426", "@fin": "2004-12-21", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740427", "@fin": "2005-12-20", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2004-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006740428", "@fin": "2015-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961218", "@fin": "2021-01-01", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466270", "@fin": "2022-12-25", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046805490", "@fin": "2023-12-28", "@num": "L138-20", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048688899", "@fin": "2999-01-01", "@num": "L138-20", "@etat": "VIGUEUR", "@debut": "2023-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contributions instituées aux articles L. 137-6, L. 138-1, L. 138-10 et L. 245-1 sont recouvrées et contrôlées dans les conditions prévues à la présente section par l'Agence centrale des organismes de sécurité sociale. L'agence centrale peut requérir l'assistance des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et des caisses générales de sécurité sociale des départements d'outre-mer, notamment par la mise à disposition d'agents de ces organismes, en particulier d'inspecteurs du recouvrement, pour assurer les actions de contrôle. Les agents habilités peuvent recueillir auprès des assujettis aux contributions tous renseignements de nature à permettre le contrôle de l'assiette et du champ d'application des contributions.
\n
" } }, "LEGIARTI000006741143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L138-21", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006741143", "URL": "article/LEGI/ARTI/00/00/06/74/11/LEGIARTI000006741143.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X138L21AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006758533", "@num": "65", "#text": "Loi n°2002-1487 du 20 décembre 2002 - art. 65 () JORF 24 décembre 2002 en vigueur le 1er janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000235196", "@nortexte": "SANX0200141L", "@numtexte": "2002-1487", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-20" }, { "@id": "LEGIARTI000006759080", "@num": "61", "#text": "Loi n°2004-1370 du 20 décembre 2004 - art. 61 (V) JORF 21 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000790552", "@nortexte": "SANX0400133L", "@numtexte": "2004-1370", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000042683546", "@num": "L136-8", "#text": "Code de la sécurité sociale. - art. L136-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742298", "@num": "L225-1-1", "#text": "Code de la sécurité sociale. - art. L225-1-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156018", "@fin": "2004-12-21", "#text": "Chapitre 8 bis : Dispositions communes aux contributions recouvrées directement par l'Agence centrale des organismes de sécurité sociale.", "@debut": "2003-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006741143", "@fin": "2014-01-01", "@num": "L138-21", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392479", "@fin": "2019-01-01", "@num": "L138-21", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037949002", "@fin": "2999-01-01", "@num": "L138-21", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'Agence centrale des organismes de sécurité sociale assure les opérations de recouvrement, dans les conditions prévues au 3° de l'article L. 225-1-1. Préalablement à toute action contentieuse, toute réclamation doit donner lieu à un recours gracieux auprès de l'agence centrale.
\n
L'agence centrale peut accorder, le cas échéant, la remise des majorations et pénalités appliquées ainsi que de la taxation provisionnelle appliquée en cas de défaut de déclaration. La demande gracieuse de remise des pénalités et des majorations n'est recevable qu'après le règlement de la totalité des contributions dues. La remise gracieuse est conditionnée à la bonne foi du redevable, dûment prouvée par ses soins.
\n
Les litiges sont portés devant une juridiction de l'ordre judiciaire.
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Les entreprises ou les groupes non établis en France désignent un représentant résidant en France personnellement responsable des opérations déclaratives et du versement des sommes dues.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006758533", "cible": true, "cidtexte": "LEGITEXT000006073189", "id": "LEGIARTI000006741146", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006741146", "liens_entrants": true }

Article L138-23 AUTONOME MODIFIE, en vigueur du 01/01/2003 au 21/12/2004 (Code de la sécurité sociale)