{ "article": { "LEGIARTI000021580233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "80", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580233", "URL": "article/LEGI/ARTI/00/00/21/58/02/LEGIARTI000021580233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317883", "@fin": "2999-01-01", "#text": "E. ― Autres mesures", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021580233", "@fin": "2999-01-01", "@num": "80", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559745", "@fin": "2999-01-01", "@num": "80", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 92\n
\n

\n
" } }, "LEGIARTI000021660912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-05", "DATE_DEBUT": "2010-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021660912", "URL": "article/LEGI/ARTI/00/00/21/66/09/LEGIARTI000021660912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000020604162", "#text": "LOI n° 2009-526 du 12 mai 2009", "@sens": "source", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000021123206", "@num": "1", "#text": "Arrêté du 29 septembre 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021122769", "@nortexte": "BCFD0922576A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-29" }, { "@id": "LEGIARTI000021580233", "@num": "80", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 80", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000042610115", "@num": "12", "#text": "LOI n°2020-1508 du 3 décembre 2020 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000042607095", "@nortexte": "ECOM1935457L", "@numtexte": "2020-1508", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-03" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006619325", "@num": "42", "#text": "Arrêté du 24 décembre 1986 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071637", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-12-24" }, { "@id": "LEGIARTI000006615646", "@num": "114", "#text": "Code des douanes - art. 114", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058555", "@num": "410", "#text": "Code des douanes - art. 410 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029188646", "@num": "413 bis", "#text": "Code des douanes - art. 413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615958", "@num": "431", "#text": "Code des douanes - art. 431 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138873", "@fin": "2020-12-05", "#text": "Section 2 : Personnes habilitées à déclarer les marchandises en détail, commissionnaires en douane.", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000042623673", "@fin": "2999-01-01", "#text": "Section 2 : Personnes habilitées à déclarer les marchandises en détail, représentants en douane.", "@debut": "2020-12-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122103", "@fin": "2999-01-01", "#text": "Chapitre Ier : Déclaration en détail", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615609", "@fin": "2009-05-14", "@num": "92", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020628167", "@fin": "2010-06-01", "@num": "92", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021660912", "@fin": "2020-12-05", "@num": "92", "@etat": "ABROGE", "@debut": "2010-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Toute personne physique ou morale qui accomplit pour autrui des opérations de douane doit les inscrire sur des répertoires annuels dans les conditions fixées par le directeur général des douanes et droits indirects.

2. Elle est tenue de conserver lesdits répertoires, ainsi que les correspondances et documents relatifs à ses opérations douanières pendant trois ans à compter de la date d'enregistrement des déclarations de douane correspondantes.

3. Outre les mentions obligatoires prévues par le II de l'article 289 du code général des impôts, cette personne doit mentionner sur les factures émises à ses mandants les aménagements ou reports dont elle bénéficie concernant le paiement des droits et taxes exigibles à l'importation.

Le présent 3 est applicable à compter du 1er juin 2010.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000021660912", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580233", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021580233", "liens_entrants": true }

Article 80 ENTIEREMENT_MODIF undefined, en vigueur depuis le 01/01/2999 (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))