{ "article": { "LEGIARTI000020042129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "66", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042129", "URL": "article/LEGI/ARTI/00/00/20/04/21/LEGIARTI000020042129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023908416", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052350", "@num": "L255", "#text": "Livre des procédures fiscales - art. L255 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052346", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052352", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020079682", "@fin": "2999-01-01", "#text": "D. ― Simplifications", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020059697", "@fin": "2999-01-01", "#text": "I. mesures fiscales non rattachées", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042022", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042024", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2009-01-01" } ] }, "@cid": "JORFTEXT000020014790", "@nor": "BCFX0826279L", "@num": "2008-1443", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020014790", "@c_titre_court": "LOI n°2008-1443 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020042016", "@c_titre_court": "LOI n° 2008-1443 du 30 décembre 2008" } ], "@date_publi": "2008-12-31", "@date_signature": "2008-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020042129", "@fin": "2999-01-01", "@num": "66", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015187", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. - A modifié les dispositions suivantes :

- Livre des procédures fiscales

\n Art. L277, Art. L257, Art. L255\n

IV.- Le présent article s'applique aux demandes de sursis de paiement formulées à compter du 1er juillet 2009.
\n

\n
\n
" } }, "LEGIARTI000020052346": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L257", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052346", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052346.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 article 66 IV : Le présent article s'applique aux demandes de sursis de paiement formulées à compter du 1er juillet 2009.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1916 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1916 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1918 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1918 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 272 3 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000020042313", "@num": "65", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042129", "@num": "66", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023363940", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000046844413", "@num": "192", "#text": "Décret n°2012-1246\n du 7 novembre 2012 - art. 192 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000044099883", "@num": "1", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099891", "@num": "5", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099895", "@num": "7", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000006467089", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102018", "@num": "R221-7", "#text": "Code des procédures civiles d'exécution - art. R221-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@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": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de 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": "LEGIARTI000006315550", "@fin": "1993-08-18", "@num": "L257", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315551", "@fin": "2009-01-01", "@num": "L257", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052346", "@fin": "2011-10-01", "@num": "L257", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914502", "@fin": "2999-01-01", "@num": "L257", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

A défaut de paiement des sommes mentionnées sur l'avis de mise en recouvrement ou de réclamation assortie d'une demande de sursis de paiement formulée dans les conditions prévues au premier alinéa de l'article L. 277, le comptable chargé du recouvrement adresse une mise en demeure avant l'engagement des poursuites.

\n
\n
\n

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000020052350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L255", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052350", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052350.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 article 66 IV : Le présent article s'applique aux demandes de sursis de paiement formulées à compter du 1er juillet 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042129", "@num": "66", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023363940", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006303082", "@num": "167 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 167 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de 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": "LEGIARTI000006316013", "@fin": "1987-12-31", "@num": "L255", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316014", "@fin": "2009-01-01", "@num": "L255", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052350", "@fin": "2011-10-01", "@num": "L255", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque l'impôt n'a pas été payé à la date limite de paiement et à défaut d'une réclamation assortie d'une demande de sursis de paiement formulée dans les conditions prévues au premier alinéa de l'article L. 277, le comptable du Trésor chargé du recouvrement doit envoyer au contribuable une lettre de rappel avant la notification du premier acte de poursuites devant donner lieu à des frais.

\n
\n
" } }, "LEGIARTI000020052352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L277", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052352", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052352.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 article 66 IV : Le présent article s'applique aux demandes de sursis de paiement formulées à compter du 1er juillet 2009.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1952 1 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1ERE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1RE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. I 2 (AL. 2, AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000020042129", "@num": "66", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449342", "@num": "L552-1", "#text": "Code de justice administrative. - art. L552-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806379", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044072896", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314916", "@num": "A277-1", "#text": "Livre des procédures fiscales - art. A277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914502", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@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": "LEGIARTI000042914484", "@num": "L257-0 B", "#text": "Livre des procédures fiscales - art. L257-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570174", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058949", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967324", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989227", "@num": "R*277-1", "#text": "Livre des procédures fiscales - art. R*277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989230", "@num": "R*277-2", "#text": "Livre des procédures fiscales - art. R*277-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989956", "@num": "R277-3-1", "#text": "Livre des procédures fiscales - art. R277-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147340", "@fin": "2999-01-01", "#text": "Chapitre II : Le sursis de paiement", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316041", "@fin": "1982-01-01", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316042", "@fin": "1986-12-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316043", "@fin": "1987-07-09", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316044", "@fin": "2002-03-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316045", "@fin": "2009-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052352", "@fin": "2020-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278590", "@fin": "2999-01-01", "@num": "L277", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Le contribuable qui conteste le bien-fondé ou le montant des impositions mises à sa charge est autorisé, s'il en a expressément formulé la demande dans sa réclamation et précisé le montant ou les bases du dégrèvement auquel il estime avoir droit, à différer le paiement de la partie contestée de ces impositions et des pénalités y afférentes.

\n
\n
\n

L'exigibilité de la créance et la prescription de l'action en recouvrement sont suspendues jusqu'à ce qu'une décision définitive ait été prise sur la réclamation soit par l'administration, soit par le tribunal compétent.

\n
\n
\n

Lorsque la réclamation mentionnée au premier alinéa porte sur un montant de droits supérieur à celui fixé par décret, le débiteur doit constituer des garanties portant sur le montant des droits contestés.
\n

\n
\n
\n

A défaut de constitution de garanties ou si les garanties offertes sont estimées insuffisantes, le comptable peut prendre des mesures conservatoires pour les impôts contestés.

\n
\n
\n

Lorsque le comptable a fait procéder à une saisie conservatoire en application du quatrième alinéa, le contribuable peut demander au juge du référé prévu, selon le cas, aux articles L. 279 et L. 279 A, de prononcer la limitation ou l'abandon de cette mesure si elle comporte des conséquences difficilement réparables. Les dispositions des troisième et quatrième alinéas de l'article L. 279 sont applicables à cette procédure, la juridiction d'appel étant, selon le cas, le tribunal administratif ou le tribunal de grande instance.

\n
" } }, "LEGIARTI000023908416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L552-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023908416", "URL": "article/LEGI/ARTI/00/00/23/90/84/LEGIARTI000023908416.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042129", "@num": "66", "#text": "LOI n°2008-1443\r\n du 30 décembre 2008 - art. 66 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000032442838", "@num": "L211-2", "#text": "Code de justice administrative - art. L211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449318", "@num": "L321-1", "#text": "Code de justice administrative - art. L321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030300546", "@num": "R611-23", "#text": "Code de justice administrative - art. R611-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L277", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Livre des procédures fiscales L277", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "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": "LEGIARTI000006449343", "@fin": "2002-01-01", "@num": "L552-2", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006449344", "@fin": "2002-06-08", "@num": "L552-2", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006449345", "@fin": "2009-01-01", "@num": "L552-2", "@etat": "MODIFIE", "@debut": "2002-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023908416", "@fin": "2020-01-01", "@num": "L552-2", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039280186", "@fin": "2999-01-01", "@num": "L552-2", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le référé à l'égard des mesures conservatoires prises par le comptable à défaut de constitution par le contribuable de garanties suffisantes obéit aux règles définies par le 5e alinéa de l'article L. 277 du livre des procédures fiscales ci-après reproduit :

\" Art. L. 277, alinéa 5. - Lorsque le comptable a fait procéder à une saisie conservatoire en application du quatrième alinéa, le contribuable peut demander au juge du référé prévu, selon le cas, aux articles L. 279 et L. 279 A, de prononcer la limitation ou l'abandon de cette mesure si elle comporte des conséquences difficilement réparables. Les dispositions des troisième et quatrième alinéas de l'article L. 279 sont applicables à cette procédure, la juridiction d'appel étant, selon le cas, le tribunal administratif ou le tribunal de grande instance. \"

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020052346", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042129", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000020052352", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042129", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000023908416", "cible": false, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042129", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000020052350", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042129", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020042129", "liens_entrants": true }

Article 66 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2009 (LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1))