{ "article": { "LEGIARTI000022420638": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "47", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022420638", "URL": "article/LEGI/ARTI/00/00/22/42/06/LEGIARTI000022420638.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022435824", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022420521", "@fin": "2999-01-01", "#text": "CHAPITRE III : PROCEDURE DE RETABLISSEMENT PERSONNEL", "@debut": "2010-07-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022420528", "@fin": "2999-01-01", "#text": "TITRE IV : PROCEDURE DE TRAITEMENT DU SURENDETTEMENT DES PARTICULIERS ET ADAPTATION DU FICHIER NATIONAL DES INCIDENTS DE REMBOURSEMENT DES CREDITS AUX PARTICULIERS", "@debut": "2010-07-03" } ] }, "@cid": "JORFTEXT000022419094", "@nor": "ECEX0906890L", "@num": "2010-737", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-737 du 1er juillet 2010 portant réforme du crédit à la consommation (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022419094", "@c_titre_court": "LOI n°2010-737 du 1er juillet 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-737 du 1er juillet 2010 portant réforme du crédit à la consommation (1)", "@debut": "2010-07-03", "@id_txt": "LEGITEXT000022420506", "@c_titre_court": "LOI n° 2010-737 du 1er juillet 2010" } ], "@date_publi": "2010-07-02", "@date_signature": "2010-07-01" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022420638", "@fin": "2999-01-01", "@num": "47", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022419504", "@fin": "2999-01-01", "@num": "47", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1756\n
\n

\n
" } }, "LEGIARTI000022435824": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1756", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2010-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022435824", "URL": "article/LEGI/ARTI/00/00/22/43/58/LEGIARTI000022435824.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022420638", "@num": "47", "#text": "LOI n°2010-737\n du 1er juillet 2010 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000022419094", "@nortexte": "ECEX0906890L", "@numtexte": "2010-737", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-01" }, { "@id": "LEGIARTI000006292675", "@num": "L332-5", "#text": "Code de la consommation - art. L332-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046811357", "@num": "L711-4", "#text": "Code de la consommation - art. L711-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313718", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147296", "@fin": "2999-01-01", "#text": "E : Mesures diverses", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244153", "@fin": "1954-04-11", "@num": "1756", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477299", "@fin": "1954-11-09", "@num": "1756", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049665191", "@fin": "1979-07-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "1954-11-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313777", "@fin": "2006-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313778", "@fin": "2009-02-15", "@num": "1756", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019983900", "@fin": "2010-11-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2009-02-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022435824", "@fin": "2017-05-05", "@num": "1756", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596269", "@fin": "2019-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812339", "@fin": "2022-01-01", "@num": "1756", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981755", "@fin": "2999-01-01", "@num": "1756", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – En cas de sauvegarde ou de redressement ou de liquidation judiciaires, les frais de poursuite et les pénalités fiscales encourues en matière d'impôts directs et taxes assimilées, de taxes sur le chiffre d'affaires et taxes assimilées, de droits d'enregistrement, taxe de publicité foncière, droits de timbre et autres droits et taxes assimilés, dus à la date du jugement d'ouverture, sont remis, à l'exception des majorations prévues aux b et c du 1 de l'article 1728 et aux articles 1729 et 1732 et des amendes mentionnées aux articles 1737 et 1740 A.

II. – En cas de mise en œuvre de la procédure de rétablissement personnel prévue aux articles L. 332-5 et L. 332-6 du code de la consommation, les majorations, frais de poursuites et pénalités fiscales encourus en matière d'impôts directs dus à la date à laquelle la commission recommande un rétablissement personnel sans liquidation judiciaire ou à la date du jugement d'ouverture d'une procédure de rétablissement personnel avec liquidation judiciaire sont remis, à l'exception des majorations prévues aux b et c du 1 de l'article 1728 et à l'article 1729.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000022435824", "cible": true, "cidtexte": "JORFTEXT000022419094", "id": "LEGIARTI000022420638", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022420638", "liens_entrants": true }

Article 47 ENTIEREMENT_MODIF (LOI n° 2010-737 du 1er juillet 2010 portant réforme du crédit à la consommation (1))