{ "article": { "LEGIARTI000024679222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*260 A-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024679222", "URL": "article/LEGI/ARTI/00/00/24/67/92/LEGIARTI000024679222.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000024670056", "@num": "10", "#text": "Décret n°2011-1302\n du 14 octobre 2011 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000024667959", "@nortexte": "EFIE1110808D", "@numtexte": "2011-1302", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-10-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163156", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement 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": "LEGIARTI000006316509", "@fin": "2011-10-01", "@num": "R*260 A-1", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024679222", "@fin": "2999-01-01", "@num": "R*260 A-1", "@etat": "VIGUEUR", "@debut": "2011-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les biens meubles saisis ne peuvent être vendus qu'après autorisation du directeur départemental des finances publiques.

\n
" } }, "LEGIARTI000024670056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024670056", "URL": "article/LEGI/ARTI/00/00/24/67/00/LEGIARTI000024670056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024679222", "@num": "R*260 A-1", "#text": "Livre des procédures fiscales - art. R*260 A-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024670035", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions portant modification du livre des procédures fiscales", "@debut": "2011-10-16" } ] }, "@cid": "JORFTEXT000024667959", "@nor": "EFIE1110808D", "@num": "2011-1302", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-1302 du 14 octobre 2011 portant modification de certaines dispositions relatives aux procédures de recouvrement mises en œuvre par la direction générale des finances publiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024667959", "@c_titre_court": "Décret n°2011-1302 du 14 octobre 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-1302 du 14 octobre 2011 portant modification de certaines dispositions relatives aux procédures de recouvrement mises en œuvre par la direction générale des finances publiques", "@debut": "2011-10-16", "@id_txt": "LEGITEXT000024670024", "@c_titre_court": "Décret n°2011-1302 du 14 octobre 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-10-15", "@date_signature": "2011-10-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024670056", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024668003", "@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*260 A-1\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024670056", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000024679222", "typelien": "MODIFIE" } ], "texte_version": { "JORFTEXT000000872790": { "SM": { "CONTENU": "A COMPTER DU 15-07-1988,MODIFIE ET COMPLETE LES PREMIERE ET DEUXIEME PARTIES DU LIVRE DES PROCEDURES FISCALES.
MODIFIE LES ART. L24,L62,L80-E,L182,L199-C,L277,*R94-1,*R213-3,*R255-1.
ABROGE L'ART. *R24-1.
AJOUTE L'ART. *R260-1,L'ART. L260 AUQUEL SE RATTACHE LES DISPOSITIONS DE L'ART. *R260-A-1.
L'ART. L93 DEVIENT SANS OBJET.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000001492585", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFARTI000001138796", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002072130", "@num": "98", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 98", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFARTI000002471005", "@num": "14", "#text": "Loi n°87-1127 du 31 décembre 1987 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002072129", "@num": "97", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000512242", "#text": "Loi n°87-1158 du 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFARTI000001104657", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316008", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315657", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315559", "@num": "L260 A", "#text": "Livre des procédures fiscales - art. L260 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316044", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315697", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315753", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316692", "@num": "R*213-3", "#text": "Livre des procédures fiscales - art. R*213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316582", "@num": "R*24-1", "#text": "Livre des procédures fiscales - art. R*24-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316745", "@num": "R*255-1", "#text": "Livre des procédures fiscales - art. R*255-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316745", "@num": "R*255-1", "#text": "Livre des procédures fiscales - art. R*255-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316509", "@num": "R*260 A-1", "#text": "Livre des procédures fiscales - art. R*260 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679222", "@num": "R*260 A-1", "#text": "Livre des procédures fiscales - art. R*260 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316611", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°88-1002 du 20 octobre 1988", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "BON DE REMIS", "TGI", "PROCEDURE" ] }, "TITREFULL": "Décret n°88-1002 du 20 octobre 1988 PORTANT INCORPORATION AU LIVRE DE PROCEDURES FISCALES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE LIVRE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000872790", "NOR": "BUDF8800012D", "NUM": "88-1002", "DATE_PUBLI": "1988-10-22", "DATE_TEXTE": "1988-10-20", "ORIGINE_PUBLI": "JORF du 22 octobre 1988", "PAGE_DEB_PUBLI": 13334 } }, "META_COMMUN": { "ID": "JORFTEXT000000872790", "URL": "texte/version/JORF/TEXT/00/00/00/87/27/JORFTEXT000000872790.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9881002" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000872790", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000024679222", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024679222", "liens_entrants": true }

Article R*260 A-1 AUTONOME VIGUEUR, en vigueur depuis le 01/10/2011 (Livre des procédures fiscales)