{ "article": { "LEGIARTI000022973982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022973982", "URL": "article/LEGI/ARTI/00/00/22/97/39/LEGIARTI000022973982.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022992212", "@num": "R*247 A-1", "#text": "Livre des procédures fiscales - art. R*247 A-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992216", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022973963", "@fin": "2999-01-01", "#text": "CHAPITRE II : DISPOSITIONS DE COORDINATION ET DISPOSITIONS TRANSITOIRES", "@debut": "2010-11-01" } ] }, "@cid": "JORFTEXT000022973008", "@nor": "JUSC1023880D", "@num": "2010-1304", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-1304 du 29 octobre 2010 relatif aux procédures de traitement des situations de surendettement des particuliers", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022973008", "@c_titre_court": "Décret n°2010-1304 du 29 octobre 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-1304 du 29 octobre 2010 relatif aux procédures de traitement des situations de surendettement des particuliers", "@debut": "2010-11-01", "@id_txt": "LEGITEXT000022973943", "@c_titre_court": "Décret n°2010-1304 du 29 octobre 2010" } ], "@ministere": "Ministère de la justice et des libertés", "@date_publi": "2010-10-31", "@date_signature": "2010-10-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022973982", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022973167", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*247-18, Art. R*247 A-1\n
\n

\n
" } }, "LEGIARTI000022992212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247 A-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2010-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022992212", "URL": "article/LEGI/ARTI/00/00/22/99/22/LEGIARTI000022992212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022973982", "@num": "10", "#text": "Décret n°2010-1304\n du 29 octobre 2010 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000022973008", "@nortexte": "JUSC1023880D", "@numtexte": "2010-1304", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022975100", "@num": "R331-8-1", "#text": "Code de la consommation - art. R331-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992150", "@num": "R335-4", "#text": "Code de la consommation - art. R335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808526", "@num": "R711-1", "#text": "Code de la consommation - art. R711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@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": "LEGIARTI000006316456", "@fin": "2010-11-01", "@num": "R*247 A-1", "@etat": "MODIFIE", "@debut": "2004-02-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022992212", "@fin": "2017-05-05", "@num": "R*247 A-1", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034719541", "@fin": "2999-01-01", "@num": "R*247 A-1", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation vaut demande de remise gracieuse d'impôts directs dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-8-1 du même code.

\n
\n
" } }, "LEGIARTI000022992216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-18", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-05", "DATE_DEBUT": "2010-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022992216", "URL": "article/LEGI/ARTI/00/00/22/99/22/LEGIARTI000022992216.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000259568", "#text": "Décret n°2005-331 du 6 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000022973982", "@num": "10", "#text": "Décret n°2010-1304\n du 29 octobre 2010 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000022973008", "@nortexte": "JUSC1023880D", "@numtexte": "2010-1304", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022975100", "@num": "R331-8-1", "#text": "Code de la consommation - art. R331-8-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992150", "@num": "R335-4", "#text": "Code de la consommation - art. R335-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032808526", "@num": "R711-1", "#text": "Code de la consommation - art. R711-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316724", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10", "@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": "LEGIARTI000006316455", "@fin": "2010-11-01", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022992216", "@fin": "2017-05-05", "@num": "R*247-18", "@etat": "MODIFIE", "@debut": "2010-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034719528", "@fin": "2999-01-01", "@num": "R*247-18", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La saisine de la commission de surendettement mentionnée à l'article L. 331-1 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 dès lors que cette saisine satisfait aux conditions prévues à l'article R. 331-8-1 du code de la consommation.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022992212", "cible": true, "cidtexte": "JORFTEXT000022973008", "id": "LEGIARTI000022973982", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022992216", "cible": true, "cidtexte": "JORFTEXT000022973008", "id": "LEGIARTI000022973982", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022973982", "liens_entrants": true }

Article 10 ENTIEREMENT_MODIF (Décret n° 2010-1304 du 29 octobre 2010 relatif aux procédures de traitement des situations de surendettement des particuliers)