{ "article": { "LEGIARTI000025511641": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025511641", "URL": "article/LEGI/ARTI/00/00/25/51/16/LEGIARTI000025511641.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025516181", "@num": "L263", "#text": "Livre des procédures fiscales - art. L263 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493208", "@fin": "2999-01-01", "#text": "I. ― Mesures fiscales non rattachées", "@debut": "2012-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025511577", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2012-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025511581", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2012-03-16" } ] }, "@cid": "JORFTEXT000025509584", "@nor": "BCRX1203230L", "@num": "2012-354", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025509584", "@c_titre_court": "LOI n° 2012-354 du 14 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2012-03-16", "@id_txt": "LEGITEXT000025511566", "@c_titre_court": "LOI n°2012-354 du 14 mars 2012" } ], "@date_publi": "2012-03-15", "@date_signature": "2012-03-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025511641", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025509777", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - A modifié les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L263\n
\n

\n
II. - Le I s'applique à compter de l'entrée en vigueur de l'ordonnance n° 2011-1895 du 19 décembre 2011 relative à la partie législative du code des procédures civiles d'exécution." } }, "LEGIARTI000025516181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2012-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025516181", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516181.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000725202", "#text": "Décret n°92-837 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000025511641", "@num": "19", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. L122-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365839", "@num": "L171-8", "#text": "Code de l'environnement - art. L171-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022479034", "@num": "L216-1", "#text": "Code de l'environnement - art. L216-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365834", "@num": "L521-19", "#text": "Code de l'environnement - art. L521-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048247402", "@num": "L541-3", "#text": "Code de l'environnement - art. L541-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028788967", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032742023", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027015016", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025025793", "@num": "L162-1", "#text": "Code des procédures civiles d'exécution - art. L162-1", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025025807", "@num": "L211-2", "#text": "Code des procédures civiles d'exécution - art. L211-2", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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": "LEGIARTI000006315562", "@fin": "1992-07-04", "@num": "L263", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315563", "@fin": "2012-06-01", "@num": "L263", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025033205", "@fin": "2012-03-16", "@num": "L263", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025516181", "@fin": "2019-01-01", "@num": "L263", "@etat": "ABROGE", "@debut": "2012-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis à tiers détenteur a pour effet d'affecter, dès réception, les sommes dont le versement est ainsi demandé au paiement des impositions privilégiées, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers détenteur deviennent effectivement exigibles.

Il comporte l'effet d'attribution immédiate prévu à l'article L. 211-2 du code des procédures civiles d'exécution. Les dispositions des articles L. 162-1 et L. 162-2 de ce code sont en outre applicables.

Lorsqu'une personne est simultanément destinataire de plusieurs avis établis au nom du même débiteur, émanant des comptables chargés du recouvrement respectivement des impôts directs et des taxes sur le chiffre d'affaires, elle doit, en cas d'insuffisance des fonds, exécuter ces avis en proportion de leurs montants respectifs.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025516181", "cible": true, "cidtexte": "JORFTEXT000025509584", "id": "LEGIARTI000025511641", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025511641", "liens_entrants": true }

Article 19 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 16/03/2012 (LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1))