{ "article": { "LEGIARTI000022178523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1851", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022178523", "URL": "article/LEGI/ARTI/00/00/22/17/85/LEGIARTI000022178523.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
(1) Décret n° 62-1587 du 29 décembre 1962, loi n° 63-156 du 23 février 1963, art. 60 modifié et annexe III, articles 426 à 446.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168133", "@num": "71", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 71", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000045398831", "@num": "18", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133938", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114519", "@fin": "2999-01-01", "#text": "Chapitre III : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049249866", "@fin": "1979-07-01", "@num": "1851", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314056", "@fin": "2010-05-01", "@num": "1851", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022178523", "@fin": "2023-01-01", "@num": "1851", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables publics chargés du recouvrement des impôts directs sont responsables du recouvrement des cotisations dont ils ont pris les rôles en charge et tenus de justifier de leur entière réalisation dans les conditions fixées par les règlements en vigueur (1).
\n
" } }, "LEGIARTI000022168133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022168133", "URL": "article/LEGI/ARTI/00/00/22/16/81/LEGIARTI000022168133.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022178523", "@num": "1851", "#text": "Code général des impôts, CGI. - art. 1851 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022167879", "@fin": "2999-01-01", "#text": "CHAPITRE II : DISPOSITIONS MODIFIANT LE LIVRE II", "@debut": "2010-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022167880", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES IMPOTS", "@debut": "2010-05-01" } ] }, "@cid": "JORFTEXT000022165701", "@nor": "ECEL1008571R", "@num": "2010-420", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022165701", "@c_titre_court": "Ordonnance n°2010-420 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022167843", "@c_titre_court": "Ordonnance n° 2010-420 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022168133", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166132", "@fin": "2999-01-01", "@num": "71", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1851\n
\n

\n
" } }, "LEGIARTI000045398831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045398831", "URL": "article/LEGI/ARTI/00/00/45/39/88/LEGIARTI000045398831.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045404682", "@num": "1649 octies", "#text": "Code général des impôts, CGI. - art. 1649 octies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178523", "@num": "1851", "#text": "Code général des impôts, CGI. - art. 1851 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045398789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions de coordination", "@debut": "2022-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045398793", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS DIVERSES, TRANSITOIRES ET FINALES", "@debut": "2022-03-25" } ] }, "@cid": "JORFTEXT000045398055", "@nor": "PRMX2201889R", "@num": "2022-408", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045398055", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2022-03-25", "@id_txt": "LEGITEXT000045398782", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" } ], "@ministere": "Premier ministre", "@date_publi": "2022-03-24", "@date_signature": "2022-03-23", "@num_parution_jo": "0070" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045398831", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045398084", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1851\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1649 octies\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000045398831", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000022178523", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000022168133", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000022178523", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022178523", "liens_entrants": true }

Article 1851 AUTONOME ABROGE, en vigueur du 01/05/2010 au 01/01/2023 (Code général des impôts)