{ "article": { "LEGIARTI000020042311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042311", "URL": "article/LEGI/ARTI/00/00/20/04/23/LEGIARTI000020042311.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000020052344", "#text": "Livre des procédures fiscales - III : Dispositions communes. (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052342", "@num": "L257 B", "#text": "Livre des procédures fiscales - art. L257 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000020042311", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015182", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
Sct. III : Dispositions communes., Art. L257 B\n
\n

\n
\n
" } }, "LEGIARTI000020052342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L257 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052342", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042311", "@num": "64", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 64", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@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": { "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020052342", "@fin": "2999-01-01", "@num": "L257 B", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le comptable public compétent peut affecter au paiement des impôts, droits, taxes, pénalités ou intérêts de retard dus par un redevable les remboursements, dégrèvements ou restitutions d'impôts, droits, taxes, pénalités ou intérêts de retard constatés au bénéfice de celui-ci.

Pour l'application du premier alinéa, les créances doivent être liquides et exigibles.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020052342", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042311", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020042311", "liens_entrants": true }

Article 64 ENTIEREMENT_MODIF (LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1))