{ "article": { "LEGIARTI000025068790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "349 octies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025068790", "URL": "article/LEGI/ARTI/00/00/25/06/87/LEGIARTI000025068790.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062850", "@num": "59", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025068731", "@fin": "2999-01-01", "#text": "Section 2 bis : Assistance internationale au recouvrement", "@debut": "2012-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025068790", "@fin": "2999-01-01", "@num": "349 octies", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les fonctionnaires des administrations des autres Etats membres dûment habilités par l'autorité requérante par un mandat écrit et autorisés par l'administration française peuvent assister les agents de l'administration dans le cadre des procédures judiciaires engagées en France." } }, "LEGIARTI000025062850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "59", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025062850", "URL": "article/LEGI/ARTI/00/00/25/06/28/LEGIARTI000025062850.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025092458", "@num": "1-1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1-1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000025033178", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781788", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091704", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069274", "@num": "122", "#text": "Code général des impôts, CGI. - art. 122 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091689", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069364", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069355", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073519", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025069450", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025075594", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - 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L612-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068749", "@num": "L612-2", "#text": "Code rural - art. L612-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068760", "@num": "L612-3", "#text": "Code rural - art. L612-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068771", "@num": "L612-4", "#text": "Code rural - art. L612-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068782", "@num": "L612-5", "#text": "Code rural - art. L612-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068799", "@num": "L612-6", "#text": "Code rural - art. L612-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068711", "@num": "L621-13", "#text": "Code rural - art. L621-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068718", "@num": "L621-14", "#text": "Code rural - art. L621-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068790", "@num": "349 octies", "#text": "Code des douanes - art. 349 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068747", "@num": "349 quater", "#text": "Code des douanes - art. 349 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068755", "@num": "349 quinquies", "#text": "Code des douanes - art. 349 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068778", "@num": "349 septies", "#text": "Code des douanes - art. 349 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068767", "@num": "349 sexies", "#text": "Code des douanes - art. 349 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025068738", "@num": "349 ter", "#text": "Code des douanes - art. 349 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036070", "@num": "381 bis", "#text": "Code des douanes - art. 381 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000025068731", "#text": "Section 2 bis : Assistance internationale au recouvrement (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092462", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091724", "@num": "L214-31", "#text": "Code monétaire et financier - art. L214-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025073564", "@num": "L221-31", "#text": "Code monétaire et financier - art. L221-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028510114", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062654", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062656", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025045613", "@nor": "BCRX1130599L", "@num": "2011-1978", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025045613", "@c_titre_court": "LOI n° 2011-1978 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025062650", "@c_titre_court": "LOI n°2011-1978 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025062850", "@fin": "2999-01-01", "@num": "59", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025045923", "@fin": "2999-01-01", "@num": "59", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à IV et VIII à X.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L45, Art. L81, Art. L283 A, Art. L283 B\n
\n

-Code rural
\nSct. Chapitre Ier : Organisation générale de la production et des marchés, Art. L611-1, Art. L611-2, Art. L611-4, Art. L611-4-1, Art. L611-4-2, Art. L611-5, Art. L611-6, Art. L611-7, Art. L621-13, Art. L621-14\n
\n

-Code général des collectivités territoriales
\nArt. L1617-5\n
\n

-Code général des impôts, CGI.

\n
\nArt. 39 C, Art. 81 A, Art. 117 quater, Art. 125-0 A, Art. 125 A, Art. 163 quinquies B, Art. 200 terdecies, Art. 122, Art. 125 D, Art. 150 U, Art. 223 A, Art. 244 quater B, \nArt. 244 quater U, Art. 244 quater V, \nArt. 200, Art. 208 D, Art. 220 octies, Art. 220 terdecies, Art. 238 bis, Art. 244 bis A, Art. 244 quater J, Art. 150-0 D bis, Art. 199 terdecies 0A, Art. 885-0 V bis, Art. 885-0 V bis A\n
\n

-Code monétaire et financier
\nArt. L214-30, Art. L214-31, Art. L221-31\n
\n

-Loi n° 85-695 du 11 juillet 1985
\nArt. 1-1 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 150-0 A, Art. 151 septies A, Art. 187, Art. 199 terdecies-0 B, Art. 199 quindecies, Art. 200 B, Art. 200 quaterdecies, Art. 885 I ter, Art. 1672 \n
\n

A créé les dispositions suivantes :

-Code des douanes
\nSct. Section 2 bis : Assistance internationale au recouvrement\n
\n

-Livre des procédures fiscales
\nArt. L283 C\n
\n

-Code rural
\nSct. Chapitre II : Assistance en matière de recouvrement international\n
\n

-Code des douanes
\nArt. 349 ter\n
\n

-Livre des procédures fiscales
\nArt. L283 D\n
\n

-Code rural
\nArt. L612-1\n
\n

-Code des douanes
\nArt. 349 quater\n
\n

-Livre des procédures fiscales
\nArt. L283 E\n
\n

-Code rural
\nArt. L612-2\n
\n

-Code des douanes
\nArt. 349 quinquies\n
\n

-Livre des procédures fiscales
\nArt. L283 F\n
\n

-Code rural
\nArt. L612-3\n
\n

-Code des douanes
\nArt. 349 sexies\n
\n

-Code rural
\n
\n
\nArt. L612-4-Code des douanes \n
\nArt. 349 septies\n
\n
\n
-Code rural
\nArt. L612-5\n
\n
\n
-Code des douanes
\nArt. 349 octies\n
\n
\n
-Code rural
\nArt. L612-6 \n
\n
\n
A abrogé les dispositions suivantes :
\n
-Code des douanes
\nArt. 381 bis \n
\n
\n
V.-Les articles L. 283 A à L. 283 D du livre des procédures fiscales s'appliquent au recouvrement des créances étrangères à l'impôt, des amendes et condamnations pécuniaires recouvrées par les comptables de la direction générale des finances publiques, à l'exclusion des sanctions pénales.
VI.-Les I à V du présent article s'appliquent aux demandes d'assistance mutuelle en matière de recouvrement présentées par d'autres Etats membres de l'Union européenne à compter du 1er janvier 2012.
\n
VII.-A.-Les administrations financières renoncent à toute demande de remboursement des frais résultant de l'assistance mutuelle en matière de recouvrement. Néanmoins, lorsque le recouvrement présente une difficulté particulière, qu'il concerne un montant de frais très élevé ou qu'il s'inscrit dans le cadre de la lutte contre la criminalité organisée, elles peuvent convenir de modalités de remboursement spécifiques.
\n
B.-Toutefois, les autorités requérantes demeurent responsables à l'égard des autorités requises de l'ensemble des frais supportés et des pertes subies en raison d'actions reconnues non fondées au regard de la réalité de la créance ou de la validité du titre de recouvrement et de l'instrument uniformisé mentionné aux articles L. 283 C du livre des procédures fiscales, 349 quinquies du code des douanes et L. 612-4 du code rural et de la pêche maritime.
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Article 349 octies AUTONOME VIGUEUR, en vigueur depuis le 01/01/2012 (Code des douanes)