{ "article": { "LEGIARTI000020277733": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000020277733", "URL": "article/LEGI/ARTI/00/00/20/27/77/LEGIARTI000020277733.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020279210", "@num": "L626-6", "#text": "Code de commerce - art. L626-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020277711", "@fin": "2999-01-01", "#text": "TITRE II : FACILITER LES PROGRAMMES D'INVESTISSEMENT", "@debut": "2009-02-19" } ] }, "@cid": "JORFTEXT000020276457", "@nor": "RELX0829929L", "@num": "2009-179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-179 du 17 février 2009 pour l'accélération des programmes de construction et d'investissement publics et privés (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020276457", "@c_titre_court": "LOI n° 2009-179 du 17 février 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-179 du 17 février 2009 pour l'accélération des programmes de construction et d'investissement publics et privés (1)", "@debut": "2009-02-19", "@id_txt": "LEGITEXT000020277708", "@c_titre_court": "LOI n° 2009-179 du 17 février 2009" } ], "@date_publi": "2009-02-18", "@date_signature": "2009-02-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020277733", "@fin": "2999-01-01", "@num": "20", "@etat": "VIGUEUR", "@debut": "2009-02-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020276534", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-A modifié les dispositions suivantes :

-Code de commerce.
\nArt. L626-6\n
\n

II.-Le 1° du I concerne toutes les demandes de remise de dettes en cours d'instruction à la date d'entrée en vigueur de la présente loi.
\n

" } }, "LEGIARTI000020279210": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L626-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-02-19" } }, "META_COMMUN": { "ID": "LEGIARTI000020279210", "URL": "article/LEGI/ARTI/00/00/20/27/92/LEGIARTI000020279210.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006401611", "@num": "201", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 201 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401611", "@num": "201", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 201 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000029008066", "@num": "1", "#text": "Décret n° 2007-154 du 5 février 2007 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613366", "@nortexte": "ECOT0620096D", "@numtexte": "2007-154", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000006259972", "@num": "1", "#text": "Décret n°2007-153 du 5 février 2007 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000613365", "@nortexte": "ECOT0620083D", "@numtexte": "2007-153", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-02-05" }, { "@id": "LEGIARTI000039347077", "@num": "3", "#text": "Décret n° 2007-431 du 25 mars 2007 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000006263685", "@num": "6", "#text": "Décret n°2007-686 du 4 mai 2007 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000820796", "@nortexte": "BUDR0751697D", "@numtexte": "2007-686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-04" }, { "@id": "LEGIARTI000020277733", "@num": "20", "#text": "LOI n°2009-179 du 17 février 2009 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020276457", "@nortexte": "RELX0829929L", "@numtexte": "2009-179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-02-17" }, { "@id": "LEGITEXT000029003719", "#text": "Décret n°2014-551\n du 27 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029001649", "@nortexte": "FCPE1228065D", "@numtexte": "2014-551", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-27" }, { "@id": "LEGIARTI000006302736", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303047", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049794951", "@num": "D626-9", "#text": "Code de commerce - art. D626-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032042762", "@num": "L611-7", "#text": "Code de commerce - art. L611-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028723930", "@num": "L621-10", "#text": "Code de commerce - art. L621-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044052658", "@num": "L626-18", "#text": "Code de commerce - art. L626-18 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044052681", "@num": "L626-26", "#text": "Code de commerce - art. L626-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044052650", "@num": "L626-5", "#text": "Code de commerce - art. L626-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044053086", "@num": "L692-5", "#text": "Code de commerce - art. L692-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028724454", "@num": "L926-4", "#text": "Code de commerce - art. L926-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033462160", "@num": "L936-1", "#text": "Code de commerce - art. L936-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028724449", "@num": "L956-5", "#text": "Code de commerce - art. L956-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019983868", "@num": "L936-9", "#text": "Code de commerce. - art. L936-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748801", "@num": "R243-20-2", "#text": "Code de la sécurité sociale. - art. R243-20-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006748803", "@num": "R243-20-3", "#text": "Code de la sécurité sociale. - art. R243-20-3 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021333132", "@num": "702-1", "#text": "Code de procédure pénale - art. 702-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517505", "@num": "1929 septies", "#text": "Code général des impôts, CGI. - art. 1929 septies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033462001", "@num": "L351-4", "#text": "Code rural et de la pêche maritime - art. L351-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918088", "@num": "R731-74", "#text": "Code rural et de la pêche maritime - art. R731-74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035918731", "@num": "R741-29", "#text": "Code rural et de la pêche maritime - art. R741-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315531", "@num": "L247 B", "#text": "Livre des procédures fiscales - art. 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L351-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161418", "@fin": "2999-01-01", "#text": "Section 1 : De l'élaboration du projet de plan.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146110", "@fin": "2999-01-01", "#text": "Chapitre VI : Du plan de sauvegarde.", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133197", "@fin": "2999-01-01", "#text": "TITRE II : De la sauvegarde.", "@debut": "2005-07-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113743", "@fin": "2999-01-01", "#text": "LIVRE VI : Des difficultés des entreprises.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006237149", "@fin": "2006-01-01", "@num": "L626-6", "@etat": "MODIFIE", "@debut": "2000-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006237150", "@fin": "2009-02-19", "@num": "L626-6", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020279210", "@fin": "2999-01-01", "@num": "L626-6", "@etat": "VIGUEUR", "@debut": "2009-02-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les administrations financières, les organismes de sécurité sociale, les institutions gérant le régime d'assurance chômage prévu par les articles L. 351-3 et suivants du code du travail et les institutions régies par le livre IX du code de la sécurité sociale peuvent accepter de remettre tout ou partie de ses dettes au débiteur dans des conditions similaires à celles que lui octroierait, dans des conditions normales de marché, un opérateur économique privé placé dans la même situation.

Dans ce cadre, les administrations financières peuvent remettre l'ensemble des impôts directs perçus au profit de l'Etat et des collectivités territoriales ainsi que des produits divers du budget de l'Etat dus par le débiteur. S'agissant des impôts indirects perçus au profit de l'Etat et des collectivités territoriales, seuls les intérêts de retard, majorations, pénalités ou amendes peuvent faire l'objet d'une remise.

Les conditions de la remise de la dette sont fixées par décret.

Les créanciers visés au premier alinéa peuvent également décider des cessions de rang de privilège ou d'hypothèque ou de l'abandon de ces sûretés.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020279210", "cible": true, "cidtexte": "JORFTEXT000020276457", "id": "LEGIARTI000020277733", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020277733", "liens_entrants": true }

Article 20 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 19/02/2009 (LOI n° 2009-179 du 17 février 2009 pour l'accélération des programmes de construction et d'investissement publics et privés (1))