{ "article": { "LEGIARTI000025544840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "426", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2012-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000025544840", "URL": "article/LEGI/ARTI/00/00/25/54/48/LEGIARTI000025544840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018778901", "@num": "1", "#text": "Décret n°2008-446\n du 7 mai 2008 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018777254", "@nortexte": "BCFR0808296D", "@numtexte": "2008-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" }, { "@id": "LEGIARTI000018778907", "@num": "2", "#text": "Décret n°2008-446\n du 7 mai 2008 - art. 2 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000018777254", "@nortexte": "BCFR0808296D", "@numtexte": "2008-446", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-05-07" }, { "@id": "LEGIARTI000025526394", "@num": "1", "#text": "Décret n°2012-371\n du 16 mars 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025525062", "@nortexte": "EFIE1101928D", "@numtexte": "2012-371", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-16" }, { "@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": "LEGIARTI000025544837", "@num": "428", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 428 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "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": "LEGIARTI000048147696", "@fin": "1979-07-01", "@num": "426", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299788", "@fin": "1999-10-22", "@num": "426", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299789", "@fin": "2012-03-19", "@num": "426", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544840", "@fin": "2023-01-01", "@num": "426", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptables secondaires de la direction générale des finances publiques peuvent proposer l'admission en non-valeur des créances de nature fiscale qu'ils estiment irrécouvrables.

\n
\n
" } }, "LEGIARTI000025526394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025526394", "URL": "article/LEGI/ARTI/00/00/25/52/63/LEGIARTI000025526394.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000025544842", "#text": "Code général des impôts, annexe 3, CGIAN3. - C : Propositions des comptables secondaires de ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025544840", "@num": "426", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 426 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@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": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000025525062", "@nor": "EFIE1101928D", "@num": "2012-371", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-371 du 16 mars 2012 portant modification des dispositions relatives aux propositions d'admission en non-valeur des comptables secondaires de la direction générale des finances publiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025525062", "@c_titre_court": "Décret n°2012-371 du 16 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-371 du 16 mars 2012 portant modification des dispositions relatives aux propositions d'admission en non-valeur des comptables secondaires de la direction générale des finances publiques", "@debut": "2012-03-19", "@id_txt": "LEGITEXT000025526391", "@c_titre_court": "Décret n°2012-371 du 16 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-18", "@date_signature": "2012-03-16", "@num_parution_jo": "0067" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025526394", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025525065", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. C : Propositions des comptables secondaires de la direction générale des finances publiques chargés du recouvrement des créances de nature fiscale, Art. 426, Art. 428\n
\n

\n
\n
" } }, "LEGIARTI000025544837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "428", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2012-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000025544837", "URL": "article/LEGI/ARTI/00/00/25/54/48/LEGIARTI000025544837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@id": "LEGIARTI000025526394", "@num": "1", "#text": "Décret n°2012-371\n du 16 mars 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025525062", "@nortexte": "EFIE1101928D", "@numtexte": "2012-371", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-16" }, { "@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": "LEGIARTI000025544840", "@num": "426", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 426 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162349", "@fin": "2012-03-19", "#text": "1 : Cotes irrécouvrables", "@debut": "1950-04-30" }, { "@id": "LEGISCTA000026514633", "@fin": "2999-01-01", "#text": "1 : Créances irrécouvrables", "@debut": "2012-03-19" } ] }, "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": "LEGIARTI000048147729", "@fin": "1979-07-01", "@num": "428", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299948", "@fin": "1980-07-30", "@num": "428", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299949", "@fin": "1982-08-05", "@num": "428", "@etat": "MODIFIE", "@debut": "1980-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299950", "@fin": "1985-12-14", "@num": "428", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299951", "@fin": "1990-01-25", "@num": "428", "@etat": "MODIFIE", "@debut": "1985-12-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299952", "@fin": "1992-07-21", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299953", "@fin": "1999-10-22", "@num": "428", "@etat": "MODIFIE", "@debut": "1990-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299954", "@fin": "2012-03-19", "@num": "428", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025544837", "@fin": "2023-01-01", "@num": "428", "@etat": "ABROGE", "@debut": "2012-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le pouvoir de statuer sur les propositions d'admission en non-valeur appartient au directeur départemental des finances publiques ou au responsable d'un service à compétence nationale.

Les décisions prises sur les propositions d'admission en non-valeur sont notifiées aux comptables secondaires de la direction générale des finances publiques.

Toutefois, lorsque le montant des créances mentionnées à l'article 426 dont l'admission en non-valeur est proposée n'excède pas 5 000 €, l'absence de réponse du directeur départemental des finances publiques ou du responsable d'un service à compétence nationale dans un délai de trois mois à compter de la réception de la proposition vaut acceptation de celle-ci.

\n
\n
" } }, "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. - art. 434 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886936", "@num": "435", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 435 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024579878", "@num": "436", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 436 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299991", "@num": "445", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 445 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046781604", "@fin": "2999-01-01", "#text": "Section 9 : Annexe III du code général des impôts", "@debut": "2022-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046781590", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions codifiées", "@debut": "2022-12-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046781639", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS D'ADAPTATION ET DE COORDINATION RELATIVES À LA SUPPRESSION DU RÉGIME DE RESPONSABILITÉ PERSONNELLE ET PÉCUNIAIRE DES COMPTABLES PUBLICS ET ASSIMILÉS ET DES RÉGISSEURS", "@debut": "2022-12-24" } ] }, "@cid": "JORFTEXT000046778725", "@nor": "ECOX2230363D", "@num": "2022-1605", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2022-1605 du 22 décembre 2022 portant application de l'ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics et modifiant diverses dispositions relatives aux comptables publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046778725", "@c_titre_court": "Décret n°2022-1605 du 22 décembre 2022" }, { "@fin": "2999-01-01", "#text": "Décret n° 2022-1605 du 22 décembre 2022 portant application de l'ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics et modifiant diverses dispositions relatives aux comptables publics", "@debut": "2022-12-24", "@id_txt": "LEGITEXT000046781520", "@c_titre_court": "Décret n°2022-1605 du 22 décembre 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2022-12-23", "@date_signature": "2022-12-22", "@num_parution_jo": "0297" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046781730", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046779082", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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": "LEGIARTI000025544837", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000025544840", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046781730", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000025544840", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000025526394", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000025544840", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025544840", "liens_entrants": true }

Article 426 AUTONOME ABROGE, en vigueur du 19/03/2012 au 01/01/2023 (Code général des impôts, annexe III)