{ "article": { "LEGIARTI000019958258": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "168", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019958258", "URL": "article/LEGI/ARTI/00/00/19/95/82/LEGIARTI000019958258.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019983900", "@num": "1756", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019957920", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS MODIFIANT D'AUTRES CODES", "@debut": "2008-12-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019957923", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS DIVERSES ET FINALES", "@debut": "2008-12-20" } ] }, "@cid": "JORFTEXT000019951175", "@nor": "JUSC0824839R", "@num": "2008-1345", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2008-1345 du 18 décembre 2008 portant réforme du droit des entreprises en difficulté", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019951175", "@c_titre_court": "Ordonnance n° 2008-1345 du 18 décembre 2008" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2008-1345 du 18 décembre 2008 portant réforme du droit des entreprises en difficulté", "@debut": "2008-12-20", "@id_txt": "LEGITEXT000019957905", "@c_titre_court": "Ordonnance n° 2008-1345 du 18 décembre 2008" } ], "@ministere": "Ministère de la justice", "@date_publi": "2008-12-19", "@date_signature": "2008-12-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019958258", "@fin": "2999-01-01", "@num": "168", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019951610", "@fin": "2999-01-01", "@num": "168", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 1756\n
\n

\n
" } }, "LEGIARTI000019983900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1756", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-01", "DATE_DEBUT": "2009-02-15" } }, "META_COMMUN": { "ID": "LEGIARTI000019983900", "URL": "article/LEGI/ARTI/00/00/19/98/39/LEGIARTI000019983900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019958258", "@num": "168", "#text": "Ordonnance n°2008-1345\n du 18 décembre 2008 - art. 168", "@sens": "cible", "@cidtexte": "JORFTEXT000019951175", "@nortexte": "JUSC0824839R", "@numtexte": "2008-1345", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-12-18" }, { "@id": "LEGIARTI000006292677", "@num": "L332-6", "#text": "Code de la consommation - art. L332-6", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811357", "@num": "L711-4", "#text": "Code de la consommation - art. L711-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313718", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147296", "@fin": "2999-01-01", "#text": "E : Mesures diverses", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244153", "@fin": "1954-04-11", "@num": "1756", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477299", "@fin": "1954-11-09", "@num": "1756", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049665191", "@fin": "1979-07-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "1954-11-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313777", "@fin": "2006-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313778", "@fin": "2009-02-15", "@num": "1756", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019983900", "@fin": "2010-11-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2009-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022435824", "@fin": "2017-05-05", "@num": "1756", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596269", "@fin": "2019-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812339", "@fin": "2022-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981755", "@fin": "2999-01-01", "@num": "1756", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – En cas de sauvegarde ou de redressement ou de liquidation judiciaires, les frais de poursuite et les pénalités fiscales encourues en matière d'impôts directs et taxes assimilées, de taxes sur le chiffre d'affaires et taxes assimilées, de droits d'enregistrement, taxe de publicité foncière, droits de timbre et autres droits et taxes assimilés, dus à la date du jugement d'ouverture, sont remis, à l'exception des majorations prévues aux b et c du 1 de l'article 1728 et aux articles 1729 et 1732 et des amendes mentionnées aux articles 1737 et 1740 A.

II. – En cas de mise en œuvre de la procédure de rétablissement personnel prévue à l'article L. 332-6 du code de la consommation, les majorations, frais de poursuites et pénalités fiscales encourus en matière d'impôts directs dus à la date du jugement d'ouverture sont remis, à l'exception des majorations prévues aux b et c du 1 de l'article 1728 et à l'article 1729.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000019983900", "cible": true, "cidtexte": "JORFTEXT000019951175", "id": "LEGIARTI000019958258", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019958258", "liens_entrants": true }

Article 168 ENTIEREMENT_MODIF (Ordonnance n° 2008-1345 du 18 décembre 2008 portant réforme du droit des entreprises en difficulté)