{ "article": { "LEGIARTI000018014152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L552-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-15", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014152", "URL": "article/LEGI/ARTI/00/00/18/01/41/LEGIARTI000018014152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885088", "@num": "15", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000017888115", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888861", "@num": "L201 A", "#text": "Livre des procédures fiscales - art. L201 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888962", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150403", "@fin": "2999-01-01", "#text": "Chapitre II : Le référé en matière fiscale", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136457", "@fin": "2999-01-01", "#text": "Titre V : Dispositions diverses et particulières à certains contentieux", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118213", "@fin": "2999-01-01", "#text": "Livre V : Le référé", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006091521", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-12-31" } ] }, "@cid": "LEGITEXT000006070933", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de justice administrative", "@debut": "2000-12-31", "@id_txt": "LEGITEXT000006070933", "@c_titre_court": "Code de justice administrative" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014152", "@fin": "2011-12-15", "@num": "L552-3", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024967335", "@fin": "2013-01-01", "@num": "L552-3", "@etat": "MODIFIE", "@debut": "2011-12-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949053", "@fin": "2999-01-01", "@num": "L552-3", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les référés prévus en cas de mise en oeuvre de la procédure de flagrance fiscale mentionnée à l'article L. 16-0 BA du livre des procédures fiscales ou à la suite de saisies conservatoires effectuées en vertu de l'article L. 252 B du même livre obéissent aux règles définies respectivement aux articles L. 201 A et L. 201 B du même livre.

" } }, "LEGIARTI000017885088": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017885088", "URL": "article/LEGI/ARTI/00/00/17/88/50/LEGIARTI000017885088.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018014077", "@num": "1740 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014071", "@num": "293 BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 BA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014074", "@num": "302 septies AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies AA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014085", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014130", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014127", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014122", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014118", "@num": "L201 A", "#text": "Livre des procédures fiscales - art. L201 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014115", "@num": "L201 B", "#text": "Livre des procédures fiscales - art. L201 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014112", "@num": "L201 C", "#text": "Livre des procédures fiscales - art. L201 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014100", "@num": "L252 B", "#text": "Livre des procédures fiscales - art. L252 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014148", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014141", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014047", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014136", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014152", "@num": "L552-3", "#text": "Code de justice administrative. - art. L552-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017885061", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2007-12-29" } ] }, "@cid": "JORFTEXT000017839505", "@nor": "BCFX0770033L", "@num": "2007-1824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017839505", "@c_titre_court": "LOI n°2007-1824 du 25 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1824 du 25 décembre 2007 de finances rectificative pour 2007 (1)", "@debut": "2007-12-29", "@id_txt": "LEGITEXT000017885047", "@c_titre_court": "LOI n° 2007-1824 du 25 décembre 2007" } ], "@date_publi": "2007-12-28", "@date_signature": "2007-12-25", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017885088", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017839589", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. , Art. 293 BA\n
\n

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. , Art. 302 septies AA\n
\n

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. , Art. 1740 B\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
Art. , Art. L16-0 BA\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
\nArt. L50, Art. L51, Art. L52, Art. L68, Art. L169, Art. L174, Art. L176, Art. , Art. L201 A, Art. L201 B, Art. L201 C, Art. , Art. L252 B\n
\n

\n
A modifié les dispositions suivantes :

Code de justice administrative.
Art. , Art. L552-3\n
\n

" } }, "LEGIARTI000018014118": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L201 A", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014118", "URL": "article/LEGI/ARTI/00/00/18/01/41/LEGIARTI000018014118.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885088", "@num": "15", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018014152", "@num": "L552-3", "#text": "Code de justice administrative. - art. L552-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888115", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191986", "@fin": "2999-01-01", "#text": "B : Procédure devant le tribunal administratif et la cour administrative d'appel", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180070", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163109", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000018014118", "@fin": "2008-04-03", "@num": "L201 A", "@etat": "TRANSFERE", "@debut": "2007-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de huit jours à compter de la réception du procès-verbal de flagrance fiscale mentionné à l'article L. 16-0 BA, met fin à la procédure prévue au même article s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure.
\n
Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence.
\n
La décision du juge du référé est susceptible d'appel devant le tribunal administratif dans le délai de huit jours. Le tribunal se prononce en urgence.
\n
La décision du juge du référé ou du tribunal administratif ordonnant qu'il soit mis fin à la procédure entraîne la mainlevée immédiate des saisies conservatoires éventuellement prises.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000018014118", "cible": true, "cidtexte": "LEGITEXT000006070933", "id": "LEGIARTI000018014152", "typelien": "CITATION" }, { "article_id": "LEGIARTI000017885088", "cible": false, "cidtexte": "LEGITEXT000006070933", "id": "LEGIARTI000018014152", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000018014152", "liens_entrants": true }

Article L552-3 AUTONOME MODIFIE, en vigueur du 29/12/2007 au 15/12/2011 (Code de justice administrative)