{ "article": { "LEGIARTI000024579902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "431", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024579902", "URL": "article/LEGI/ARTI/00/00/24/57/99/LEGIARTI000024579902.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024578404", "@num": "1", "#text": "Décret n°2011-1138\n du 20 septembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024577907", "@nortexte": "BCRE1111064D", "@numtexte": "2011-1138", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-20" }, { "@id": "LEGIARTI000046781730", "@num": "13", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000024579900", "@num": "432", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 432 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048147590", "@fin": "1979-07-01", "@num": "431", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299792", "@fin": "2012-01-01", "@num": "431", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579902", "@fin": "2023-01-01", "@num": "431", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'occasion de l'examen des restes à recouvrer, le comptable principal prend une décision accordant la dispense de versement, la refusant ou constatant la force majeure.

Pour l'exercice de cette compétence, le comptable principal peut déléguer sa signature aux administrateurs des finances publiques placés sous son autorité.

" } }, "LEGIARTI000024578404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024578404", "URL": "article/LEGI/ARTI/00/00/24/57/84/LEGIARTI000024578404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000024579909", "#text": "Code général des impôts, annexe 3, CGIAN3. - 2 : Dispense de versement, remise gracieuse et ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024579911", "#text": "Code général des impôts, annexe 3, CGIAN3. - C : Demandes des comptables de la direction gén... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179431", "#text": "Code général des impôts, annexe 3, CGIAN3. - a : Sursis de versement (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179432", "#text": "Code général des impôts, annexe 3, CGIAN3. - b : Décharge de responsabilité (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179433", "#text": "Code général des impôts, annexe 3, CGIAN3. - c : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579907", "@num": "429", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 429 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579905", "@num": "430", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 430 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579902", "@num": "431", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 431 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579900", "@num": "432", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 432 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579898", "@num": "433", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 433 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579892", "@num": "434", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 434 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579884", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579878", "@num": "436", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 436 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299968", "@num": "437", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 437 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299971", "@num": "438", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 438 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299796", "@num": "439", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 439 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299975", "@num": "440", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 440 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299979", "@num": "441", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 441 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299981", "@num": "442", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 442 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299986", "@num": "443", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 443 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299797", "@num": "444", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 444 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024577907", "@nor": "BCRE1111064D", "@num": "2011-1138", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-1138 du 20 septembre 2011 relatif à la constatation et à l'apurement des débets des comptables publics chargés du recouvrement des impôts et assimilés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024577907", "@c_titre_court": "Décret n°2011-1138 du 20 septembre 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-1138 du 20 septembre 2011 relatif à la constatation et à l'apurement des débets des comptables publics chargés du recouvrement des impôts et assimilés", "@debut": "2011-09-23", "@id_txt": "LEGITEXT000024578396", "@c_titre_court": "Décret n°2011-1138 du 20 septembre 2011" } ], "@ministere": "Ministère du budget, des comptes publics et de la réforme de l'Etat", "@date_publi": "2011-09-22", "@date_signature": "2011-09-20" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024578404", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024577913", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. a : Sursis de versement, Sct. b : Décharge de responsabilité, Art. 437, Art. 438, Sct. c : Dispositions communes, Art. 439, Art. 440, Art. 441, Art. 442, Art. 443, Art. 444\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés, Sct. 2 : Dispense de versement, remise gracieuse et constatation de la force majeure, Art. 429, Art. 430, Art. 431, Art. 432, Art. 433, Art. 434, Art. 435, Art. 436
\n

\n
" } }, "LEGIARTI000024579900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "432", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024579900", "URL": "article/LEGI/ARTI/00/00/24/57/99/LEGIARTI000024579900.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024578404", "@num": "1", "#text": "Décret n°2011-1138\n du 20 septembre 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024577907", "@nortexte": "BCRE1111064D", "@numtexte": "2011-1138", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-20" }, { "@id": "LEGIARTI000046781730", "@num": "13", "#text": "Décret n°2022-1605 du 22 décembre 2022 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000046778725", "@nortexte": "ECOX2230363D", "@numtexte": "2022-1605", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-22" }, { "@id": "LEGIARTI000024579902", "@num": "431", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 431 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579898", "@num": "433", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 433 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299955", "@num": "429", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 429", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162350", "@fin": "2012-01-01", "#text": "2 : Sursis de versement et décharges de responsabilité", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000024579909", "@fin": "2999-01-01", "#text": "2 : Dispense de versement, remise gracieuse et constatation de la force majeure", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146893", "@fin": "2012-01-01", "#text": "C : Demandes des comptables du Trésor chargés du recouvrement des impôts directs", "@debut": "1976-05-07" }, { "@id": "LEGISCTA000024579911", "@fin": "2012-03-19", "#text": "C : Demandes des comptables de la direction générale des finances publiques chargés du recouvrement des impôts et assimilés", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000025544842", "@fin": "2999-01-01", "#text": "C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale", "@debut": "2012-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133775", "@fin": "2999-01-01", "#text": "Section II : Juridiction gracieuse", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114443", "@fin": "2999-01-01", "#text": "Chapitre III : Dégrèvements et restitutions d'impôts", "@debut": "1976-05-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299957", "@fin": "1981-01-27", "@num": "432", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299958", "@fin": "1999-10-22", "@num": "432", "@etat": "MODIFIE", "@debut": "1981-01-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299959", "@fin": "2012-01-01", "@num": "432", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024579900", "@fin": "2023-01-01", "@num": "432", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La dispense de versement mentionnée à l'article 431 est accordée pour une année. Elle est susceptible d'être renouvelée chaque année à l'occasion de l'examen des états des restes à recouvrer.

Lorsque les comptables secondaires ne peuvent justifier du recouvrement des sommes mentionnées à l'article 429, le comptable principal refuse la dispense de versement et les invite à verser les sommes correspondantes. Cette décision vaut ordre de versement.

" } }, "LEGIARTI000046781730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046781730", "URL": "article/LEGI/ARTI/00/00/46/78/17/LEGIARTI000046781730.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025544840", "@num": "426", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 426 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025544837", "@num": "428", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 428 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579907", "@num": "429", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 429 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579905", "@num": "430", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 430 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579902", "@num": "431", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 431 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579900", "@num": "432", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 432 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579898", "@num": "433", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 433 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579892", "@num": "434", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 426, Art. 428, Art. 429, Art. 430, Art. 431, Art. 432, Art. 433, Art. 434, Art. 435, Art. 436, Art. 445\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024578404", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000024579902", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000046781730", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000024579902", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000024579900", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000024579902", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024579902", "liens_entrants": true }

Article 431 AUTONOME ABROGE, en vigueur du 01/01/2012 au 01/01/2023 (Code général des impôts, annexe III)