{ "article": { "LEGIARTI000021997970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021997970", "URL": "article/LEGI/ARTI/00/00/21/99/79/LEGIARTI000021997970.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022006300", "@num": "R*247-12", "#text": "Livre des procédures fiscales - art. R*247-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006298", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006294", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006291", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006296", "@num": "R247-7", "#text": "Livre des procédures fiscales - art. R247-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000021995521", "@nor": "BCFL0905254D", "@num": "2010-298", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-298 du 19 mars 2010 relatif au seuil de déconcentration des décisions en matière de remise d'impôt et de transaction à titre gracieux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021995521", "@c_titre_court": "Décret n°2010-298 du 19 mars 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-298 du 19 mars 2010 relatif au seuil de déconcentration des décisions en matière de remise d'impôt et de transaction à titre gracieux", "@debut": "2010-03-22", "@id_txt": "LEGITEXT000021997962", "@c_titre_court": "Décret n°2010-298 du 19 mars 2010" } ], "@ministere": "Ministère du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat", "@date_publi": "2010-03-21", "@date_signature": "2010-03-19" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021997970", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021995527", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*247-12, Art. R*247-4, Art. R247-7, Art. R247-10, Art. R247-11\n
\n

\n
" } }, "LEGIARTI000022006291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006291", "URL": "article/LEGI/ARTI/00/00/22/00/62/LEGIARTI000022006291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement prévu au sixième alinéa de l'article L. 247 la personne mise en cause doit, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects, selon le cas, adresser sa demande au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, dont dépend le comptable chargé du recouvrement.

La décision appartient :

a) au directeur des services fiscaux ou au directeur régional des douanes et droits indirects, selon le cas, lorsque les sommes faisant l'objet de la demande n'excèdent pas 304 898,03 euros par exercice ou affaire, selon la nature des impôts ;

b) abrogé.

c) au ministre chargé du budget, dans les autres cas.

" } }, "LEGIARTI000022006294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-10", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006294", "URL": "article/LEGI/ARTI/00/00/22/00/62/LEGIARTI000022006294.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316445", "@num": "R*247-10 A", "#text": "Livre des procédures fiscales - art. R*247-10 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034719528", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316724", "@fin": "1982-08-05", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316725", "@fin": "1985-12-04", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316726", "@fin": "1992-07-21", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316727", "@fin": "1998-04-22", "@num": "R247-10", "@etat": "PERIME", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316728", "@fin": "2001-10-06", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316729", "@fin": "2002-01-01", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "2001-10-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316730", "@fin": "2010-03-22", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006294", "@fin": "2013-07-01", "@num": "R247-10", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479942", "@fin": "2999-01-01", "@num": "R247-10", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement d'impositions dues par d'autres personnes et mises à leur charge, les personnes ainsi mises en cause doivent, en ce qui concerne les impôts recouvrés par les comptables du Trésor, adresser une demande au trésorier-payeur général dont dépend le lieu d'imposition.

Après examen de la demande, la décision appartient :

a) au trésorier-payeur général sur avis conforme du directeur des services fiscaux lorsque les sommes n'excèdent pas 304 898, 03 € par cote. Toutefois, lorsque les sommes n'excèdent pas 38 112,25 € par cote, le trésorier-payeur général prend la décision si le directeur des services fiscaux n'a pas formulé son avis dans le délai de deux mois.

b) (abrogé à compter du 01/01/1998).

c) au ministre chargé du budget, dans les autres cas.

" } }, "LEGIARTI000022006296": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006296", "URL": "article/LEGI/ARTI/00/00/22/00/62/LEGIARTI000022006296.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000032863504", "@num": "21", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316438", "@fin": "1993-08-18", "@num": "R247-7", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316439", "@fin": "1998-04-22", "@num": "R247-7", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316440", "@fin": "2001-03-31", "@num": "R247-7", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316441", "@fin": "2010-03-22", "@num": "R247-7", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006296", "@fin": "2013-07-01", "@num": "R247-7", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027479940", "@fin": "2016-07-10", "@num": "R247-7", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032881559", "@fin": "2999-01-01", "@num": "R247-7", "@etat": "VIGUEUR", "@debut": "2016-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision du directeur des services fiscaux ou du directeur chargé d'une direction spécialisée ou d'un service à compétence nationale ou la décision du directeur régional des douanes et droits indirects, selon le cas, peut être soumise au ministre chargé du budget.
\n
La décision du ministre chargé du budget peut faire l'objet de recours devant la même autorité, mais seulement si des faits nouveaux sont invoqués.
" } }, "LEGIARTI000022006298": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006298", "URL": "article/LEGI/ARTI/00/00/22/00/62/LEGIARTI000022006298.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 419", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323593", "@num": "1", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006300", "@num": "R*247-12", "#text": "Livre des procédures fiscales - art. R*247-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316697", "@fin": "1982-10-27", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316698", "@fin": "1985-10-17", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316699", "@fin": "1986-10-11", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "1985-10-17", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316700", "@fin": "1998-04-22", "@num": "R*247-4", "@etat": "PERIME", "@debut": "1986-10-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316701", "@fin": "2001-03-31", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316702", "@fin": "2002-01-01", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316703", "@fin": "2002-09-01", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316704", "@fin": "2010-03-22", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006298", "@fin": "2013-07-01", "@num": "R*247-4", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479931", "@fin": "2999-01-01", "@num": "R*247-4", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf en matière de contributions indirectes, la décision sur les demandes des contribuables tendant à obtenir une modération, remise ou transaction appartient :

a) Au directeur chargé d'une direction des services fiscaux ou au directeur chargé d'un service à compétence nationale ou d'une direction spécialisée pour les affaires relatives à des impositions établies à l'initiative des agents placés sous son autorité, lorsque les sommes faisant l'objet de la demande n'excèdent pas 150 000 € par cote, exercice ou affaire, selon la nature des impôts ;

b) Au ministre chargé du budget, après avis du comité du contentieux fiscal, douanier et des changes, dans les autres cas.

" } }, "LEGIARTI000022006300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000022006300", "URL": "article/LEGI/ARTI/00/00/22/00/63/LEGIARTI000022006300.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1965 J (al. 1, al. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 396 nonies (AL. 1, AL. 2 in fine, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 396 octies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 396 octies, 396 nonies (al. 1, al. 2 in fine, al. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021997970", "@num": "2", "#text": "Décret n°2010-298\n du 19 mars 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000021995521", "@nortexte": "BCFL0905254D", "@numtexte": "2010-298", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGIARTI000024679192", "@num": "396 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316697", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316705", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316435", "@num": "R*247-5 C", "#text": "Livre des procédures fiscales - art. R*247-5 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316446", "@fin": "1993-08-18", "@num": "R*247-12", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316447", "@fin": "1997-06-01", "@num": "R*247-12", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316448", "@fin": "1998-04-22", "@num": "R*247-12", "@etat": "MODIFIE", "@debut": "1997-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316449", "@fin": "2002-09-01", "@num": "R*247-12", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316450", "@fin": "2010-03-22", "@num": "R*247-12", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022006300", "@fin": "2999-01-01", "@num": "R*247-12", "@etat": "VIGUEUR", "@debut": "2010-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comité du contentieux fiscal, douanier et des changes intervenant dans les cas fixés par le b de l'article R 247-4 est saisi par le ministre chargé du budget. Il en est de même lorsque le comité susmentionné intervient dans les cas fixés par le c de l'article R 247-5 et le b de l'article R 247-5 C.
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Il invite le contribuable, par lettre recommandée avec avis de réception, à produire, dans un délai de trente jours, les observations écrites que celui-ci juge utile de présenter à l'appui de sa demande de transaction ou de remise, ou à présenter des observations orales à la séance où il sera convié. Il l'avertit également qu'il peut se faire assister ou représenter par un conseil ou représentant de son choix, tenu pour les faits de l'espèce au respect du secret professionnel.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022006300", "cible": true, "cidtexte": "JORFTEXT000021995521", "id": "LEGIARTI000021997970", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022006294", "cible": true, "cidtexte": "JORFTEXT000021995521", "id": "LEGIARTI000021997970", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022006298", "cible": true, "cidtexte": "JORFTEXT000021995521", "id": "LEGIARTI000021997970", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022006296", "cible": true, "cidtexte": "JORFTEXT000021995521", "id": "LEGIARTI000021997970", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022006291", "cible": true, "cidtexte": "JORFTEXT000021995521", "id": "LEGIARTI000021997970", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021997970", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2010-298 du 19 mars 2010 relatif au seuil de déconcentration des décisions en matière de remise d'impôt et de transaction à titre gracieux)