{ "article": { "LEGIARTI000027357592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "Annexe I", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-15", "DATE_DEBUT": "2013-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000027357592", "URL": "article/LEGI/ARTI/00/00/27/35/75/LEGIARTI000027357592.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000026857857", "#text": "LOI n° 2012-1510 du 29 décembre 2012", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "JORFTEXT000027356949", "#text": "Arrêté du 12 avril 2013", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000037812288", "@num": "8", "#text": "Arrêté du 10 décembre 2018 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000037809011", "@nortexte": "CPAD1834073A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313632", "@num": "1698 C", "#text": "Code général des impôts, CGI. - art. 1698 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615629", "@num": "102", "#text": "Code des douanes - art. 102", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615645", "@num": "113", "#text": "Code des douanes - art. 113", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615646", "@num": "114", "#text": "Code des douanes - art. 114", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615486", "@num": "120", "#text": "Code des douanes - art. 120", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615487", "@num": "121", "#text": "Code des douanes - art. 121", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615251", "@num": "285 quater", "#text": "Code des douanes - art. 285 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615843", "@num": "348", "#text": "Code des douanes - art. 348", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616061", "@num": "441", "#text": "Code des douanes - art. 441", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 1698 CII du CGI", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027357581", "@fin": "2018-12-15", "#text": "Annexes", "@debut": "2013-04-27" } ] }, "@cid": "JORFTEXT000027356949", "@nor": "BUDD1309821A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée pour le dédouanement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027356949", "@c_titre_court": "Arrêté du 12 avril 2013" }, { "@fin": "2018-12-15", "#text": "Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée pour le dédouanement", "@debut": "2013-04-27", "@id_txt": "LEGITEXT000027357578", "@c_titre_court": "Arrêté du 12 avril 2013" } ], "@ministere": "Ministère de l'économie et des finances Budget", "@date_publi": "2013-04-26", "@date_signature": "2013-04-12", "@num_parution_jo": "0098" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000027357592", "@fin": "2018-12-15", "@num": "Annexe I", "@etat": "ABROGE", "@debut": "2013-04-27", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027356963", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Vous pouvez consulter le formulaire à l'adresse suivante :

\nhttp://legifrance.gouv.fr/jopdf/common/jo_pdf.jsp?numJO=0&dateJO=20130426&numTexte=28&pageDebut=07290&pageFin=07297\n

" } }, "LEGIARTI000006313632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313632", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1698ADXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999 en vigueur le 1er juillet 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "#text": "CGI 402 bis, 403, 438, 520 A, 277 A, 302 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313632", "@fin": "2011-01-01", "@num": "1698 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021948748", "@fin": "2022-01-01", "@num": "1698 C", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A l'importation, les droits respectivement mentionnés aux articles 402 bis, 403, 438 et 520 A sont recouvrés et garantis comme en matière de douane.
\n
II. - Sur demande des opérateurs, les dispositions du I peuvent s'appliquer aux alcools, boissons alcooliques et tabacs manufacturés qu'ils détiennent en suspension des droits sous un régime d'entrepôt fiscal prévu aux a, b et c du 2° du I de l'article 277 A et sous un régime suspensif des droits d'accises, lorsque ces opérateurs détiennent également des alcools et boissons alcooliques sous un régime douanier communautaire mentionné au b du 1° du 1 du I de l'article 302 D.
" } }, "LEGIARTI000006615251": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-02-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615251", "URL": "article/LEGI/ARTI/00/00/06/61/52/LEGIARTI000006615251.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX3X285DAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006848467", "@num": "48", "#text": "Loi n°95-101 du 2 février 1995 - art. 48 () JORF 3 février 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000551804", "@nortexte": "ENVX9400049L", "@numtexte": "95-101", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1995-02-02" }, { "@id": "LEGIARTI000006867325", "@num": "1", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867326", "@num": "2", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867327", "@num": "3", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006865690", "@num": "1", "#text": "Décret n°96-555 du 21 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193503", "@nortexte": "ENVN9640035D", "@numtexte": "96-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006876343", "@num": "1", "#text": "Arrêté du 20 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746136", "@nortexte": "ECOD9670018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-20" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005630087", "#text": "Décret n°2000-1035 du 20 octobre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000006866861", "@num": "1", "#text": "Décret n°2000-1035 du 20 octobre 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008944", "@num": "3", "#text": "Arrêté du 22 décembre 2011 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008948", "@num": "Annexe I", "#text": "Arrêté du 22 décembre 2011 - art. Annexe I (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027042505", "#text": "Arrêté du 30 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027042019", "@nortexte": "BUDD1303133A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-30" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. 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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre de la loi du 2 mai 1930 ayant pour objet de réorganiser la protection des monuments naturels et des sites de caractère artistique, historique, scientifique, légendaire ou pittoresque ;
\n
- d'un parc national créé en application de l'article L. 241-1 du livre II nouveau du code rural ;
\n
- d'une réserve naturelle créée en application de l'article L. 242-1 du livre II nouveau du même code ;
\n
- d'un site appartenant au Conservatoire de l'espace littoral et des rivages lacustres, en application de l'article L. 243-1 du livre II nouveau du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre de la loi du 2 mai 1930 précitée ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 10 F par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;
\n
- d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;
\n
- d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;
\n
- d'un site appartenant au Conservatoire de l'espace littoral et des rivages lacustres, en application de l'article L. 322-1 du livre III du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :
\n
- d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;
\n
- d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;
\n
- d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;
\n
- d'un site du domaine relevant du Conservatoire de l'espace littoral et des rivages lacustres ou sur lequel il a instauré une servitude de protection, en application de l'article L. 322-1 du livre III du même code ;
\n
- ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.
\n
La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.
\n
La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 p. 100 dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. Cet arrêté peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.
\n
La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.
\n
Un décret en Conseil d'Etat précise les conditions d'application du présent article.
" } }, "LEGIARTI000006615486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "120", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1977-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615486", "URL": "article/LEGI/ARTI/00/00/06/61/54/LEGIARTI000006615486.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X120AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312751", "#text": "Loi 63-1351 1963-12-31 art. 6 JORF 3 janvier 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000312751", "@numtexte": "63-1351", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-31" }, { "@id": "JORFTEXT000000522697", "#text": "Loi 77-574 1977-06-07 art. 4 II JORF 8 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558850", "@num": "2", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006615494", "@num": "127", "#text": "Code des douanes - art. 127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122083", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime général des acquits-à-caution.", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615486", "@fin": "2011-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "1977-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374345", "@fin": "2013-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949767", "@fin": "2022-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472152", "@fin": "2999-01-01", "@num": "120", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les marchandises transportées sous douane ou placées sous régime douanier suspensif des droits, taxes ou prohibitions, doivent être couvertes par un acquit-à-caution.
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2. L'acquit-à-caution comporte, outre la déclaration détaillée des marchandises, la constitution d'une caution bonne et solvable à l'égard des marchandises non prohibées, la garantie de la caution peut être remplacée par la consignation des droits et taxes.
" } }, "LEGIARTI000006615487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1977-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006615487", "URL": "article/LEGI/ARTI/00/00/06/61/54/LEGIARTI000006615487.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X121AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000312751", "#text": "Loi 63-1351 1963-12-31 art. 6 JORF 3 janvier 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000312751", "@numtexte": "63-1351", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-31" }, { "@id": "JORFTEXT000000522697", "#text": "Loi 77-574 1977-06-07 art. 4 II JORF 8 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122083", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime général des acquits-à-caution.", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "LEGIARTI000006615487", "@fin": "2999-01-01", "@num": "121", "@etat": "VIGUEUR", "@debut": "1977-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le directeur général des douanes et droits indirects peut autoriser le remplacement de l'acquit-à-caution par tel document qui en tiendra lieu, valable pour une ou plusieurs opérations et présentant les mêmes garanties.
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2. Il peut également prescrire l'établissement d'acquits-à-caution ou de documents en tenant lieu pour garantir l'arrivée à destination de certaines marchandises, l'accomplissement de certaines formalités ou la production de certains documents.
" } }, "LEGIARTI000006615629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615629", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X102AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027628731", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006250582", "@num": "1", "#text": "Décret n°2006-421 du 7 avril 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818996", "@nortexte": "ECOP0600161D", "@numtexte": "2006-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-07" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138875", "@fin": "2999-01-01", "#text": "Section 1 : Conditions dans lesquelles a lieu la vérification des marchandises.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615629", "@fin": "1990-12-30", "@num": "102", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615630", "@fin": "2012-03-24", "@num": "102", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La vérification des marchandises déclarées dans les bureaux de douane ne peut être faite que dans les magasins de la douane ou dans les lieux désignés à cet effet par le service des douanes.
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2. Le transport des marchandises sur les lieux de la vérification, le déballage, le remballage et toutes les autres manipulations nécessitées par la vérification sont effectués aux frais et sous la responsabilité du déclarant.
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3. Les marchandises qui ont été conduites dans les magasins de la douane ou sur les lieux de la vérification ne peuvent être déplacées sans la permission du service des douanes.
\n
4. Les personnes employées par le déclarant pour la manipulation des marchandises en douane doivent être agréées par le service des douanes ; à défaut de cet agrément, l'accès des magasins de la douane et des lieux désignés pour la vérification leur est interdit.
" } }, "LEGIARTI000006615630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "102", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006615630", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615630.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X102AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006318089", "@num": "59", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 59 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000027628731", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006250582", "@num": "1", "#text": "Décret n°2006-421 du 7 avril 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818996", "@nortexte": "ECOP0600161D", "@numtexte": "2006-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-07" }, { "@id": "LEGIARTI000025555132", "@num": "61", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138875", "@fin": "2999-01-01", "#text": "Section 1 : Conditions dans lesquelles a lieu la vérification des marchandises.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122104", "@fin": "2999-01-01", "#text": "Chapitre II : Vérification des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615629", "@fin": "1990-12-30", "@num": "102", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615630", "@fin": "2012-03-24", "@num": "102", "@etat": "ABROGE", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La vérification des marchandises s'effectue dans les bureaux de douane et pendant les heures légales d'ouverture desdits bureaux.
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Toutefois, le service des douanes peut autoriser, à la demande du déclarant, la vérification des marchandises dans des lieux ou pendant des heures autres que ceux visés ci-dessus.
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Les frais qui peuvent en résulter sont à la charge du déclarant.
\n
2. Le transport des marchandises sur les lieux de la vérification, le déballage, le remballage et toutes les autres manipulations nécessitées par la vérification sont effectués aux frais et sous la responsabilité du déclarant.
\n
3. Les marchandises qui ont été conduites dans les magasins de la douane ou sur les lieux de la vérification ne peuvent être déplacées sans la permission du service des douanes.
\n
4. Les personnes employées par le déclarant pour la manipulation des marchandises en douane doivent être agréées par le service des douanes ; à défaut de cet agrément, l'accès des magasins de la douane et des lieux désignés pour la vérification leur est interdit.
" } }, "LEGIARTI000006615645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1964-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615645", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615645.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X113AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000312751", "#text": "Loi 63-1351 1963-12-31 art. 3 VI JORF 3 janvier 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000312751", "@numtexte": "63-1351", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-31" }, { "@id": "LEGIARTI000027628731", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000006615637", "@num": "108", "#text": "Code des douanes - art. 108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138881", "@fin": "2999-01-01", "#text": "Section 1 : Règles générales.", "@debut": "1964-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615645", "@fin": "2022-01-01", "@num": "113", "@etat": "MODIFIE", "@debut": "1964-01-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472158", "@fin": "2999-01-01", "@num": "113", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Il ne peut être disposé des marchandises conduites dans les bureaux de douane ou dans les lieux désignés par le service des douanes, sans l'autorisation du service et sans que les droits et taxes n'aient été préalablement payés, consignés ou garantis.
\n
2. Les marchandises conduites dans les bureaux de douane doivent être enlevées dès la délivrance de cette autorisation, sauf délais spécialement accordés par le service des douanes.
" } }, "LEGIARTI000006615646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615646", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615646.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
" } }, "LEGIARTI000006615647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2000-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615647", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006320701", "@num": "22", "#text": "Loi - art. 22 (V) JORF 31 décembre 1999 en vigueur le 1er mars 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000580717", "#text": "Loi 99-1173 1999-12-30 art. 22 I, III JORF 31 décembre 1999 en vigueur le 1er mars 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 500 000 F doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006615648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615648", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615648.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V) JORF 29 décembre 2001 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006615649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615649", "URL": "article/LEGI/ARTI/00/00/06/61/56/LEGIARTI000006615649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X114AAAAXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006322689", "@num": "91", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 91 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée et sous l'obligation, pour les redevables, de payer une remise de 1 pour 1000 du montant des droits et taxes qui seront liquidés.
\n
1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :
\n
a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;
\n
b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.
\n
1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.
\n
2. La répartition de la remise de 1 pour 1000 entre le comptable et le Trésor est fixée par arrêté du ministre de l'économie et des finances.
\n
3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;
\n
4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.
" } }, "LEGIARTI000006615843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "348", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-12-30", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615843", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X348AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273058", "@num": "10", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 10 () JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006262847", "@num": "2", "#text": "Décret n°2007-568 du 17 avril 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153134", "@fin": "2002-12-31", "#text": "Paragraphe 2 : Titres.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138904", "@fin": "2002-12-31", "#text": "Section 2 : Poursuite par voie de contrainte", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122126", "@fin": "2002-12-31", "#text": "Chapitre II : Poursuites", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615843", "@fin": "1977-12-30", "@num": "348", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615844", "@fin": "2999-01-01", "@num": "348", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(texte abrogé).
\n
" } }, "LEGIARTI000006615844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "348", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615844", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X348AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002 rectificatif 31 janvier 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006262847", "@num": "2", "#text": "Décret n°2007-568 du 17 avril 2007 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428371", "@nortexte": "BUDL0750592D", "@numtexte": "2007-568", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006615838", "@num": "346", "#text": "Code des douanes - art. 346 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615845", "@num": "349", "#text": "Code des douanes - art. 349 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616002", "@num": "349 bis", "#text": "Code des douanes - art. 349 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138925", "@fin": "2999-01-01", "#text": "Section 2 : Recouvrement.", "@debut": "2002-12-31" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006615843", "@fin": "1977-12-30", "@num": "348", "@etat": "ABROGE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615844", "@fin": "2999-01-01", "@num": "348", "@etat": "VIGUEUR", "@debut": "2002-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si le redevable en formule la demande dans sa contestation, il peut être autorisé à différer le paiement de la créance jusqu'à l'issue du litige.
\n
Le sursis de paiement est accordé au redevable si la contestation est accompagnée de garanties destinées à assurer le recouvrement de la créance contestée. Ces garanties prennent la forme d'une caution ou d'une consignation. Elles peuvent également être constituées par des valeurs mobilières, par des affectations hypothécaires, par des nantissements de fonds de commerce. A défaut de garanties ou si le comptable des douanes chargé du recouvrement estime ne pas pouvoir accepter les garanties offertes par le redevable, il lui demande, dans le délai d'un mois, de constituer des garanties nouvelles. A l'issue de ce délai, le comptable des douanes peut prendre des mesures conservatoires pour la créance contestée, nonobstant toute contestation éventuelle portant sur les garanties, formulée conformément à l'article 349.
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Des garanties peuvent ne pas être exigées lorsqu'elles sont de nature, en raison de la situation du redevable, à susciter de graves difficultés d'ordre économique ou social.
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Au cas où le sursis de paiement est accordé ou si des mesures conservatoires sont prises, l'exigibilité de la créance et la prescription de l'action en recouvrement sont suspendues jusqu'à ce qu'une décision définitive ait été prise sur la contestation de la créance soit par l'autorité administrative désignée à l'article 346, soit par le tribunal compétent.
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Si la contestation de la créance aboutit à l'annulation de l'avis de mise en recouvrement, les frais occasionnés par la garantie sont remboursés au redevable.
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Les dispositions du présent article ne font pas obstacle à ce que le directeur régional des douanes ou le comptable des douanes sollicitent des mesures conservatoires du juge compétent, dès la constatation de la créance.
" } }, "LEGIARTI000006616061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006616061", "URL": "article/LEGI/ARTI/00/00/06/61/60/LEGIARTI000006616061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X441AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000513993", "#text": "Décret 71-209 1971-03-18", "@sens": "source", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGIARTI000022156168", "@num": "4", "#text": "Décret n°2010-428\n du 28 avril 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149964", "@nortexte": "BCRD1011171D", "@numtexte": "2010-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "LEGIARTI000033314557", "@num": "7", "#text": "Décret n°2010-428\n du 28 avril 2010 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149964", "@nortexte": "BCRD1011171D", "@numtexte": "2010-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000006616015", "@num": "376", "#text": "Code des douanes - art. 376 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 104-1, 376", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006099278", "@fin": "2017-01-01", "#text": "Titre XIII : La commission de conciliation et d'expertise douanière.", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616061", "@fin": "2009-05-14", "@num": "441", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020627725", "@fin": "2017-01-01", "@num": "441", "@etat": "ABROGE", "@debut": "2009-05-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans le cas prévu à l'article 104-1 ci-dessus, il est dressé un acte à fin d'expertise et il est procédé au prélèvement des échantillons nécessaires à une expertise. Un décret fixe les conditions dans lesquelles le prélèvement est opéré et les cas où les échantillons peuvent être remplacés par certains documents.
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2. Il peut être offert ou demandé mainlevée des marchandises litigieuses non prohibées sous caution solvable, ou sous consignation, d'une somme qui peut s'élever au double du montant des droits et taxes présumés compromis.
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Lorsque, selon les constatations du service, les marchandises sont prohibées, il peut, sauf si l'ordre public s'y oppose, être offert ou demandé mainlevée desdites marchandises sous caution solvable, ou sous consignation, d'une somme qui peut s'élever au montant de leur valeur estimée par le service ; les marchandises déclarées pour l'importation doivent être renvoyées à l'étranger ou mises en entrepôt et les marchandises dont la sortie est demandée doivent rester sur le territoire douanier.
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3. Les prélèvements d'échantillons, l'offre ou la demande de mainlevée ainsi que la réponse sont mentionnés dans l'acte à fin d'expertise.
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4. Les dispositions de l'article 376 du présent code sont applicables jusqu'à la solution définitive des litiges aux marchandises retenues ou, s'il en est donné mainlevée, aux cautions et consignations.
" } }, "LEGIARTI000020058539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058539", "URL": "article/LEGI/ARTI/00/00/20/05/85/LEGIARTI000020058539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000020042317", "@num": "67", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 67", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant liquidation et acquittement des droits et taxes exigibles, moyennant soumission dûment cautionnée.

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1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :

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a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;

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b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.

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1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.

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2. (Abrogé).

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3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 50000 euros doit être fait par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;

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4. La méconnaissance de l'obligation prévue au 3 ci-dessus entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.

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Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

\n
" } }, "LEGIARTI000020627725": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "441", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020627725", "URL": "article/LEGI/ARTI/00/00/20/62/77/LEGIARTI000020627725.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020606474", "@num": "61", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 61", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000022156168", "@num": "4", "#text": "Décret n°2010-428\n du 28 avril 2010 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149964", "@nortexte": "BCRD1011171D", "@numtexte": "2010-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "LEGIARTI000033314557", "@num": "7", "#text": "Décret n°2010-428\n du 28 avril 2010 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022149964", "@nortexte": "BCRD1011171D", "@numtexte": "2010-428", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-28" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000033782320", "@num": "88", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000025560175", "@num": "104", "#text": "Code des douanes - art. 104 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616015", "@num": "376", "#text": "Code des douanes - art. 376", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006099278", "@fin": "2017-01-01", "#text": "Titre XIII : La commission de conciliation et d'expertise douanière.", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616061", "@fin": "2009-05-14", "@num": "441", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020627725", "@fin": "2017-01-01", "@num": "441", "@etat": "ABROGE", "@debut": "2009-05-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Dans le cas prévu au 1 de l'article 104, le service des douanes informe le déclarant que si le directeur général des douanes et droits indirects donne suite à la contestation, la commission de conciliation et d'expertise douanière sera consultée pour avis. Il est dressé un acte à fin d'expertise et il est procédé au prélèvement des échantillons nécessaires à une expertise. Ce prélèvement est effectué conformément aux modalités définies par les règlements communautaires en vigueur en cette matière.

2. Il peut être offert ou demandé mainlevée des marchandises litigieuses non prohibées sous caution solvable, ou sous consignation, d'une somme qui peut s'élever au double du montant des droits et taxes présumés compromis.

Lorsque, selon les constatations du service, les marchandises sont prohibées, il peut, sauf si l'ordre public s'y oppose, être offert ou demandé mainlevée desdites marchandises sous caution solvable, ou sous consignation, d'une somme qui peut s'élever au montant de leur valeur estimée par le service ; les marchandises déclarées pour l'importation doivent être renvoyées à l'étranger ou mises en entrepôt et les marchandises dont la sortie est demandée doivent rester sur le territoire douanier.

3. Les prélèvements d'échantillons, l'offre ou la demande de mainlevée ainsi que la réponse sont mentionnés dans l'acte à fin d'expertise.

\n
\n

4. Les dispositions de l'article 376 du présent code sont applicables jusqu'à la solution définitive des litiges aux marchandises retenues ou, s'il en est donné mainlevée, aux cautions et consignations.

\n
" } }, "LEGIARTI000021948748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1698 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021948748", "URL": "article/LEGI/ARTI/00/00/21/94/87/LEGIARTI000021948748.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021946860", "@num": "18", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044603459", "@num": "L313-44", "#text": "Code des impositions sur les biens et services - art. L313-44 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993560", "@num": "1698 A", "#text": "Code général des impôts, CGI. - art. 1698 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304673", "@num": "302 D", "#text": "Code général des impôts, CGI. - art. 302 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662359", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309835", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662369", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309970", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024449528", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133932", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313632", "@fin": "2011-01-01", "@num": "1698 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021948748", "@fin": "2022-01-01", "@num": "1698 C", "@etat": "ABROGE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – A l'importation, les droits respectivement mentionnés aux articles 402 bis, 403, \n438 et 520 A sont recouvrés et garantis comme en matière de douane.

II. – Sur demande des opérateurs, les dispositions du I peuvent s'appliquer aux alcools, boissons alcooliques et tabacs manufacturés qu'ils détiennent en suspension des droits sous le régime fiscal suspensif prévu au a du 2° du I de l'article 277 A et sous un régime suspensif des droits d'accises, lorsque ces opérateurs détiennent également des alcools et boissons alcooliques sous un régime douanier communautaire mentionné au b du 1° du 1 du I de l'article 302 D.

" } }, "LEGIARTI000022494212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2010-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000022494212", "URL": "article/LEGI/ARTI/00/00/22/49/42/LEGIARTI000022494212.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006867325", "@num": "1", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867326", "@num": "2", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867327", "@num": "3", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006865690", "@num": "1", "#text": "Décret n°96-555 du 21 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193503", "@nortexte": "ENVN9640035D", "@numtexte": "96-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006876343", "@num": "1", "#text": "Arrêté du 20 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746136", "@nortexte": "ECOD9670018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-20" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005630087", "#text": "Décret n°2000-1035 du 20 octobre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000006866861", "@num": "1", "#text": "Décret n°2000-1035 du 20 octobre 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000022472906", "@num": "56", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008944", "@num": "3", "#text": "Arrêté du 22 décembre 2011 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008948", "@num": "Annexe I", "#text": "Arrêté du 22 décembre 2011 - art. Annexe I (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027042505", "#text": "Arrêté du 30 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027042019", "@nortexte": "BUDD1303133A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-30" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000027538239", "#text": "Décret n°2013-497\n du 11 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027537958", "@nortexte": "DEVL1228388D", "@numtexte": "2013-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-11" }, { "@id": "LEGITEXT000027668536", "#text": "Arrêté du 13 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027666643", "@nortexte": "BUDD1317347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-13" }, { "@id": "LEGIARTI000027668543", "@num": "1", "#text": "Arrêté du 13 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027666643", "@nortexte": "BUDD1317347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-13" }, { "@id": "LEGITEXT000028455812", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028454909", "@nortexte": "BUDD1400328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000028455816", "@num": "1", "#text": "Arrêté du 19 décembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028454909", "@nortexte": "BUDD1400328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000029786603", "#text": "ARRÊTÉ du 21 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029785740", "@nortexte": "FCPD1425271A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000030063745", "@num": "1", "#text": "ARRÊTÉ du 23 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029964797", "@nortexte": "FCPD1430466A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031586188", "#text": "Arrêté du 27 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031585362", "@nortexte": "FCPD1529504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000031586199", "@num": "2", "#text": "Arrêté du 27 novembre 2015 - 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Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :

-d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;

-d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;

-d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;

-d'un site du domaine relevant du Conservatoire de l'espace littoral et des rivages lacustres ou sur lequel il a instauré une servitude de protection, en application de l'article L. 322-1 du livre III du même code ;

-ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.

La liste des sites, parcs, réserves et ports mentionnés aux deuxième à sixième alinéas est fixée par décret. Les sites inscrits au titre du chapitre Ier du titre IV du livre III du code de l'environnement ne pourront figurer sur cette liste que sur demande des communes concernées.

La taxe est ajoutée au prix demandé aux passagers. Elle est constatée, recouvrée et contrôlée par le service des douanes sous les mêmes garanties, sanctions et privilèges qu'en matière de droits de douane. L'Etat perçoit sur le produit de cette taxe un prélèvement pour frais d'assiette et de recouvrement égal à 2,5 % dudit produit. Le tarif de la taxe est fixé par arrêté du ministre chargé du budget dans la limite de 1,52 euro par passager. A compter du 1er janvier 2011, ce montant est indexé chaque année sur l'indice des prix à la consommation hors tabac tel qu'il est prévu dans le rapport économique, social et financier annexé au projet de loi de finances de l'année considérée. L'arrêté précité peut prévoir des tarifs différents ou la gratuité selon les diverses catégories d'usagers pour tenir compte soit d'une nécessité d'intérêt général en rapport avec l'espace protégé, soit de la situation particulière de certains usagers, et notamment de ceux qui ont leur domicile ou leur lieu de travail dans l'espace protégé ou dans une île dont tout ou partie du territoire fait partie de l'espace protégé.

La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé ou, à défaut, de la commune sur le territoire de laquelle se trouve le site et est affectée à sa préservation.

Un décret en Conseil d'Etat précise les conditions d'application du présent article.

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1. Les marchandises transportées sous douane ou placées sous régime douanier suspensif des droits, taxes ou prohibitions, doivent être couvertes par un acquit-à-caution.

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2. L'acquit-à-caution comporte, outre la déclaration détaillée des marchandises, la constitution d'une caution bonne et solvable à l'égard des marchandises non prohibées, la garantie de la caution peut être remplacée par la consignation des droits et taxes.

3. Sont dispensées, sur leur demande, de fournir la caution mentionnée au 2 pour le paiement de la taxe sur la valeur ajoutée, les personnes qui :
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a) Satisfont, pour l'application de cette disposition, aux obligations comptables qui leur incombent et dont la liste est déterminée par décret en Conseil d'Etat ;
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b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement judiciaire ou de liquidation judiciaire.
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Un décret en Conseil d'Etat fixe les conditions de l'octroi et de l'abrogation de cette dispense.

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" } }, "LEGIARTI000025092376": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-12-30", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025092376", "URL": "article/LEGI/ARTI/00/00/25/09/23/LEGIARTI000025092376.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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1 bis. Sont dispensés, pour la taxe sur la valeur ajoutée, sur leur demande, de fournir la caution mentionnée au 1, les personnes qui :

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a) Satisfont, pour l'application de cette disposition, à certaines de leurs obligations comptables, dont la liste est déterminée par décret en Conseil d'Etat ;

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b) Et ne font l'objet ni d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ni d'une procédure de redressement ou de liquidation judiciaire.

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1 ter. Les conditions de l'octroi et de l'abrogation de la dispense mentionnée au premier alinéa du 1 bis sont fixées par décret en Conseil d'Etat.

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2. (Abrogé).

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3. Le paiement des droits et taxes ainsi garantis dont le montant total à l'échéance excède 5 000 euros doit être effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ;

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Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

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" } }, "LEGIARTI000026949764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949764", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949764.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026888229", "@num": "56", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées sont dispensés de fournir la caution mentionnée au 1.

1 ter. La présentation d'une caution peut toutefois être exigée par le comptable des douanes des personnes qui font l'objet d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ainsi que d'une procédure de redressement ou de liquidation judiciaire, dans les conditions fixées par décret en Conseil d'Etat.

2. (Abrogé).

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } }, "LEGIARTI000026949767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "120", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949767", "URL": "article/LEGI/ARTI/00/00/26/94/97/LEGIARTI000026949767.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558850", "@num": "2", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026888229", "@num": "56", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 56", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000006615494", "@num": "127", "#text": "Code des douanes - art. 127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122083", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime général des acquits-à-caution.", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615486", "@fin": "2011-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "1977-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374345", "@fin": "2013-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949767", "@fin": "2022-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472152", "@fin": "2999-01-01", "@num": "120", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Les marchandises transportées sous douane ou placées sous régime douanier suspensif des droits, taxes ou prohibitions, doivent être couvertes par un acquit-à-caution.

\n
\n
\n

3. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées sont dispensés de fournir la caution mentionnée au 2.

4. La présentation d'une caution peut être exigée par le comptable des douanes des personnes qui font l'objet d'une inscription non contestée du privilège du Trésor ou de la sécurité sociale, ainsi que d'une procédure de redressement ou de liquidation judiciaire.

Un décret en Conseil d'Etat fixe les conditions de l'octroi et de l'abrogation de cette dispense.
" } }, "LEGIARTI000033034764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "285 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000033034764", "URL": "article/LEGI/ARTI/00/00/33/03/47/LEGIARTI000033034764.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006867325", "@num": "1", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867326", "@num": "2", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006867327", "@num": "3", "#text": "Décret n°96-25 du 11 janvier 1996 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000373516", "@nortexte": "ENVN9530041D", "@numtexte": "96-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-11" }, { "@id": "LEGIARTI000006865690", "@num": "1", "#text": "Décret n°96-555 du 21 juin 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193503", "@nortexte": "ENVN9640035D", "@numtexte": "96-555", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006876343", "@num": "1", "#text": "Arrêté du 20 août 1996 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746136", "@nortexte": "ECOD9670018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-08-20" }, { "@id": "LEGIARTI000049826996", "@num": "10", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 10 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000005630087", "#text": "Décret n°2000-1035 du 20 octobre 2000", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000006866861", "@num": "1", "#text": "Décret n°2000-1035 du 20 octobre 2000 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000220301", "@nortexte": "ATEN0080052D", "@numtexte": "2000-1035", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2000-10-20" }, { "@id": "LEGIARTI000045011244", "@num": "1", "#text": "Arrêté du 22 décembre 2011 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008944", "@num": "3", "#text": "Arrêté du 22 décembre 2011 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000043008948", "@num": "Annexe I", "#text": "Arrêté du 22 décembre 2011 - art. Annexe I (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000025055944", "@nortexte": "BCRD1135296A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-22" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027042505", "#text": "Arrêté du 30 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027042019", "@nortexte": "BUDD1303133A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-30" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000027538239", "#text": "Décret n°2013-497\n du 11 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027537958", "@nortexte": "DEVL1228388D", "@numtexte": "2013-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-11" }, { "@id": "LEGITEXT000027668536", "#text": "Arrêté du 13 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027666643", "@nortexte": "BUDD1317347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-13" }, { "@id": "LEGIARTI000027668543", "@num": "1", "#text": "Arrêté du 13 juin 2013 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027666643", "@nortexte": "BUDD1317347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-13" }, { "@id": "LEGITEXT000028455812", "#text": "Arrêté du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028454909", "@nortexte": "BUDD1400328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000028455816", "@num": "1", "#text": "Arrêté du 19 décembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028454909", "@nortexte": "BUDD1400328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000029786603", "#text": "ARRÊTÉ du 21 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029785740", "@nortexte": "FCPD1425271A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-21" }, { "@id": "LEGIARTI000030063745", "@num": "1", "#text": "ARRÊTÉ du 23 octobre 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029964797", "@nortexte": "FCPD1430466A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-23" }, { "@id": "LEGITEXT000031586188", "#text": "Arrêté du 27 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031585362", "@nortexte": "FCPD1529504A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-11-27" }, { "@id": "LEGIARTI000031586199", "@num": "2", "#text": "Arrêté du 27 novembre 2015 - 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L332-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122064", "@fin": "2999-01-01", "#text": "Chapitre VI : Droits et taxes divers.", "@debut": "1961-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099256", "@fin": "2020-01-01", "#text": "Titre X : Taxes diverses perçues par la douane", "@debut": "1949-01-01" }, { "@id": "LEGISCTA000037993351", "@fin": "2999-01-01", "#text": "Titre X : Impositions relevant des missions fiscales de la douane", "@debut": "2020-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615251", "@fin": "2002-01-01", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "1995-02-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615252", "@fin": "2002-02-28", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615253", "@fin": "2010-07-14", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2002-02-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022494212", "@fin": "2016-08-10", "@num": "285 quater", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033034764", "@fin": "2022-01-01", "@num": "285 quater", "@etat": "ABROGE", "@debut": "2016-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est perçu une taxe due par les entreprises de transport public maritime. Cette taxe est assise sur le nombre de passagers embarqués à destination :

-d'un site naturel classé ou inscrit au titre du chapitre Ier du titre IV du livre III du code de l'environnement ;

-d'un parc national créé en application de l'article L. 331-1 du livre III du code de l'environnement ;

-d'une réserve naturelle créée en application de l'article L. 332-1 du livre III du même code ;

-ou d'un port desservant exclusivement ou principalement un des espaces protégés mentionnés ci-dessus mais sans y être inclus.

La taxe est perçue au profit de la personne publique qui assure la gestion de l'espace naturel protégé et est affectée à la préservation de celui-ci. A défaut, elle peut être perçue par le Conservatoire de l'espace littoral et des rivages lacustres pour les sites qui le concernent et, pour les autres espaces naturels protégés, par les communes sur le territoire desquelles ils se trouvent.

Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000033816968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033816968", "URL": "article/LEGI/ARTI/00/00/33/81/69/LEGIARTI000033816968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2016-1918 du 29 décembre 2016, art. 87-VI : Ces dispositions entrent en vigueur le 1er janvier 2018.

(2) Loi n° 2016-1918 du 29 décembre 2016, art. 87-VI : Ces dispositions entrent en vigueur le 1er juillet 2017.

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Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000036365367", "@num": "87", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées sont dispensés de fournir la caution mentionnée au 1 au titre de ces taxes.

Les redevables de la taxe intérieure de consommation prévue à l'article 265 qui n'ont pas l'obligation de fournir la caution mentionnée au a du II de l'article 158 octies sont dispensés de fournir la caution mentionnée au 1 du présent article au titre de cette taxe. (1)

2. (Abrogé).

3. Le paiement des droits et taxes ainsi garantis est effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France. (2)

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } }, "LEGIARTI000037812288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "ABROGE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2024-03-16", "DATE_DEBUT": "2018-12-15" } }, "META_COMMUN": { "ID": "LEGIARTI000037812288", "URL": "article/LEGI/ARTI/00/00/37/81/22/LEGIARTI000037812288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000027357578", "#text": "Arrêté du 12 avril 2013 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGISCTA000027357581", "#text": "Arrêté du 12 avril 2013 - Annexes (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357582", "@num": "1", "#text": "Arrêté du 12 avril 2013 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357586", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357588", "@num": "3", "#text": "Arrêté du 12 avril 2013 - art. 3 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357584", "@num": "4", "#text": "Arrêté du 12 avril 2013 - art. 4 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357590", "@num": "5", "#text": "Arrêté du 12 avril 2013 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027364716", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027364721", "@num": "Annexe III", "#text": "Arrêté du 12 avril 2013 - art. Annexe III (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000049284466", "@num": "8", "#text": "Arrêté du 12 mars 2024 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049282919", "@nortexte": "ECOD2407533A", "@typelien": "ABROGE", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-12" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037809011", "@nor": "CPAD1834073A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 10 décembre 2018 prescrivant la souscription d'un acte d'engagement de la caution et de la personne mettant en place la garantie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037809011", "@c_titre_court": "Arrêté du 10 décembre 2018" }, { "@fin": "2024-03-16", "#text": "Arrêté du 10 décembre 2018 prescrivant la souscription d'un acte d'engagement de la caution et de la personne mettant en place la garantie", "@debut": "2018-12-15", "@id_txt": "LEGITEXT000037812274", "@c_titre_court": "Arrêté du 10 décembre 2018" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2018-12-14", "@date_signature": "2018-12-10", "@num_parution_jo": "0289" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000037812288", "@fin": "2024-03-16", "@num": "8", "@etat": "ABROGE", "@debut": "2018-12-15", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037809029", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée pour le dédouanement est abrogé. Les soumissions générales cautionnées pour le dédouanement agréées sur la base du règlement du Conseil n° 2913/92 du 12 octobre 1992 établissant le code des douanes communautaire avant le 1er mai 2016 demeurent valides jusqu'à leur réexamen par la recette des douanes et droits indirects de rattachement. Conformément à l'article 254 du règlement délégué, les garanties agréées et valides au 1er mai 2016 doivent être utilisées selon les dispositions du code des douanes de l'Union.

\n
\nA abrogé les dispositions suivantes :

- Arrêté du 12 avril 2013\n
\n Art. 1, Art. 2, Art. 3, Art. 4, Art. 5, Sct. Annexes, Art. Annexe I, Art. Annexe II, Art. Annexe III\n
\n

\n
\n

" } }, "LEGIARTI000041472152": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "120", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472152", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472152.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 181 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2022. Elles sont applicables aux opérations pour lesquelles l'exigibilité de la taxe sur la valeur ajoutée intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558848", "@num": "1", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000024558850", "@num": "2", "#text": "Décret n°2011-1103\n du 12 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000039793333", "@num": "181", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 181 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006304466", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615494", "@num": "127", "#text": "Code des douanes - art. 127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122083", "@fin": "2999-01-01", "#text": "Chapitre Ier : Régime général des acquits-à-caution.", "@debut": "1977-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099263", "@fin": "2999-01-01", "#text": "Titre V : Régimes douaniers économiques, exportation temporaire, dépôts spéciaux", "@debut": "1977-06-08" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615486", "@fin": "2011-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "1977-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374345", "@fin": "2013-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949767", "@fin": "2022-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472152", "@fin": "2999-01-01", "@num": "120", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les marchandises transportées sous douane ou placées sous régime douanier suspensif des droits, taxes ou prohibitions, doivent être couvertes par un acquit-à-caution.

3. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées ou, le cas échéant, les personnes qui, pour leur compte, acquittent cette taxe auprès des douanes ou communiquent les informations prévues au 3 de l'article 293 A du code général des impôts sont dispensés de fournir la caution mentionnée au 2.

Un décret en Conseil d'Etat fixe les conditions de l'octroi et de l'abrogation de cette dispense.

" } }, "LEGIARTI000041472156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "114", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472156", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006618186", "@num": "6", "#text": "Arrêté du 1 juillet 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691419", "@nortexte": "ECOD9120018A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-01" }, { "@id": "LEGIARTI000006618306", "@num": "5", "#text": "Arrêté du 22 décembre 1992 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000360095", "@nortexte": "BUDD9220037A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-22" }, { "@id": "LEGIARTI000006618346", "@num": "3", "#text": "Arrêté du 25 janvier 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179865", "@nortexte": "BUDD9367678A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-25" }, { "@id": "LEGIARTI000047114103", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532447", "@num": "6", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006210077", "@num": "5", "#text": "Décret n°2002-491 du 5 avril 2002 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000771095", "@nortexte": "ECOD0160299D", "@numtexte": "2002-491", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "LEGIARTI000006252366", "@num": "1", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGIARTI000006252367", "@num": "2", "#text": "Décret n°2006-741 du 27 juin 2006 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000790584", "@nortexte": "BUDD0630002D", "@numtexte": "2006-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-27" }, { "@id": "LEGITEXT000024558832", "#text": "Décret n°2011-1103\n du 12 septembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024558297", "@nortexte": "BCRD1104548D", "@numtexte": "2011-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-09-12" }, { "@id": "LEGITEXT000024830499", "#text": "Arrêté du 13 octobre 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000024830506", "@num": "2", "#text": "Arrêté du 13 octobre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024830044", "@nortexte": "BCRD1127991A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-13" }, { "@id": "LEGIARTI000026140926", "@num": "1", "#text": "Arrêté du 29 mai 2012 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGITEXT000027359243", "#text": "Arrêté du 12 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746947", "@num": "2", "#text": "Arrêté du 12 avril 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746958", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000047746991", "@num": "Annexe II", "#text": "Arrêté du 12 avril 2013 - art. Annexe II (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356921", "@nortexte": "BUDD1309816A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000032863478", "@num": "2", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000039793333", "@num": "181", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 181 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000047746275", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000047746277", "#text": "Arrêté du 11 mai 2023 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000047745611", "@nortexte": "ECOD2304338A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000006617722", "@num": "7", "#text": "Arrêté du 12 février 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071619", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-02-12" }, { "@id": "LEGIARTI000042623685", "@num": "87", "#text": "Code des douanes - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660912", "@num": "92", "#text": "Code des douanes - art. 92 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138882", "@fin": "2999-01-01", "#text": "Section 2 : Crédit d'enlèvement.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615646", "@fin": "2000-03-01", "@num": "114", "@etat": "MODIFIE", "@debut": "1949-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615647", "@fin": "2002-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2000-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615648", "@fin": "2005-12-31", "@num": "114", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615649", "@fin": "2009-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058539", "@fin": "2013-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025092376", "@fin": "2012-12-30", "@num": "114", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949764", "@fin": "2017-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816968", "@fin": "2022-01-01", "@num": "114", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472156", "@fin": "2999-01-01", "@num": "114", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les receveurs des douanes peuvent laisser enlever les marchandises au fur et à mesure des vérifications et avant que les obligations prévues aux a à c du 1 de l'article 113 n'aient été remplies, moyennant soumission dûment cautionnée.

1 bis. Les redevables de la taxe sur la valeur ajoutée et des taxes assimilées ou, le cas échéant, les personnes qui, pour leur compte, acquittent cette taxe auprès des douanes ou communiquent les informations prévues au 3 de l'article 293 A du code général des impôts, sont dispensés de fournir la caution mentionnée au 1 au titre de ces taxes.

2. (Abrogé).

3. Le paiement des droits et taxes ainsi garantis est effectué par télérèglement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France.

Cette majoration est recouvrée selon les règles, garanties et sanctions prévues en matière de droits de douane.

" } }, "LEGIARTI000041472158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041472158", "URL": "article/LEGI/ARTI/00/00/41/47/21/LEGIARTI000041472158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027628731", "@num": "5", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGIARTI000039793333", "@num": "181", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 181 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006309567", "@num": "292", "#text": "Code général des impôts, CGI. - art. 292", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615637", "@num": "108", "#text": "Code des douanes - art. 108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006138881", "@fin": "2999-01-01", "#text": "Section 1 : Règles générales.", "@debut": "1964-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122106", "@fin": "2999-01-01", "#text": "Chapitre IV : Enlèvement des marchandises", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099266", "@fin": "2999-01-01", "#text": "Titre IV : Opérations de dédouanement", "@debut": "1949-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615645", "@fin": "2022-01-01", "@num": "113", "@etat": "MODIFIE", "@debut": "1964-01-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041472158", "@fin": "2999-01-01", "@num": "113", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Il ne peut être disposé des marchandises conduites dans les bureaux de douane ou dans les lieux désignés par le service des douanes, sans l'autorisation du service et sans que :

a) Les droits et taxes acquittés à l'importation n'aient été préalablement payés, consignés ou garantis ;

b) La base d'imposition de la taxe sur la valeur ajoutée n'ait été constatée conformément au dernier alinéa de l'article 292 du code général des impôts ;

c) Le cas échéant, la validité des identifiants mentionnés au 1° du 3 de l'article 293 A du même code n'ait été vérifiée.

2. Les marchandises conduites dans les bureaux de douane doivent être enlevées dès la délivrance de cette autorisation, sauf délais spécialement accordés par le service des douanes.

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Modification de la loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013 : modification de l'article 76. Modification de la loi n° 2009-1673 du 30 décembre 2009 de finances pour 2010 : modification des articles 78, 77. Modification de la loi n° 80-10 du 10 janvier 1980 portant aménagement de la fiscalité directe locale : modification de l'article 11. Modification de la loi de finances pour 2000 (n° 99-1172 du 30 décembre 1999) : modification de l'article 43. Modification de la loi n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 : modification de l'article 53. Modification de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 : modification de l'article 153. Modification de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007 : modification de l'article 130. Modification de la loi n° 51-695 du 24 mai 1951 portant majoration de certaines rentes viagères et pensions : modification de l'article 3. Modification de la loi n° 57-775 du 11 juillet 1957 portant harmonisation de la législation relative aux rentes viagères, amélioration des taux de majoration appliqués et comportant certaines dispositions financières : création de l'article 5. Modification de la loi n° 74-1118 du 27 décembre 1974 relative à la revalorisation de certaines rentes allouées en réparation du préjudice causé par un véhicule terrestre à moteur : modification des articles 1er, 2. Modification de la loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 : modification de l'article 101. Modification de la loi n° 2011-1416 du 2 novembre 2011 de finances rectificative pour 2011 : modification de l'article 4. Modification du code général des impôts, du livre des procédures fiscales, du code des douanes, du code de la construction et de l'habitation, du code général des collectivités territoriales, du code de l'urbanisme, du code de l'énergie, du code du cinéma et de l'image animée, du code de l'environnement, du code monétaire et financier, du code des assurances, du code rural et de la pêche maritime. Transposition complète de la directive 2010/45/UE du Conseil modifiant la directive 2006/112/CE relative au système commun de taxe sur la valeur ajoutée en ce qui concerne les règles de facturation par l'article 62 de la présente loi." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000022861753", "#text": "Directive 2010/45/UE du Conseil du 13 juillet 2010 , v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000022861753", "@nortexte": "32010L0045", "@numtexte": "2010-45", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2010-07-13" }, { "@id": "LEGITEXT000026901147", "#text": "Arrêté du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863729", "@nortexte": "ETLL1240302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-29" }, { "@id": "JORFTEXT000026863729", "#text": "Arrêté du 29 décembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026863729", "@nortexte": "ETLL1240302A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000026885847", "#text": "Décret n°2012-1531\n du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863629", "@nortexte": "ETLL1240304D", "@numtexte": "2012-1531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000026885847", "#text": "Décret n°2012-1531\n du 29 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026863629", "@nortexte": "ETLL1240304D", "@numtexte": "2012-1531", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026885866", "#text": "Décret n°2012-1531\n du 29 décembre 2012 - art. 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"@datesignatexte": "2013-06-24" }, { "@id": "LEGITEXT000027611472", "#text": "Décret n°2013-536 du 24 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027608241", "@nortexte": "RDFB1309064D", "@numtexte": "2013-536", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-24" }, { "@id": "LEGITEXT000027622158", "#text": "Décret n°2013-559 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027623330", "#text": "Décret n°2013-560 du 26 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619179", "@nortexte": "BUDD1310483D", "@numtexte": "2013-560", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGITEXT000027788642", "#text": "Décret n°2013-693\n du 30 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027787167", "@nortexte": "EFIT1311093D", "@numtexte": "2013-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-30" }, { "@id": "JORFTEXT000027787167", "#text": "Décret n°2013-693 du 30 juillet 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027787167", "@nortexte": "EFIT1311093D", "@numtexte": "2013-693", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-30" }, { "@id": "LEGITEXT000027826788", "#text": "Arrêté du 2 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027825754", "@nortexte": "BUDE1317988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-02" }, { "@id": "JORFTEXT000027825754", "#text": "Arrêté du 2 août 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027825754", "@nortexte": "BUDE1317988A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-02" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000027948000", "#text": "Arrêté du 4 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "JORFTEXT000027947506", "#text": "Arrêté du 4 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027947506", "@nortexte": "BUDB1320501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-04" }, { "@id": "LEGITEXT000027975630", "#text": "Ordonnance n°2013-837\n du 19 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "JORFTEXT000027974799", "#text": "Ordonnance n°2013-837 du 19 septembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027974799", "@nortexte": "EFIX1320949R", "@numtexte": "2013-837", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-09-19" }, { "@id": "LEGITEXT000028026296", "#text": "Décret n°2013-887\n du 2 octobre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028025554", "@nortexte": "EFIE1322643D", "@numtexte": "2013-887", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-10-02" }, { "@id": "JORFTEXT000028183056", "#text": "Décret n°2013-1006 du 12 novembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028183807", "#text": "Décret n°2013-1006 du 12 novembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028183807", "#text": "Décret n°2013-1006 du 12 novembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028183056", "@nortexte": "EFIE1324604D", "@numtexte": "2013-1006", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-12" }, { "@id": "LEGITEXT000028314766", "#text": "Décret n°2013-1138\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314766", "#text": "Décret n°2013-1138\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028312788", "#text": "Décret n°2013-1138 du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028312788", "@nortexte": "MCCK1325698D", "@numtexte": "2013-1138", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314819", "#text": "Décret n°2013-1139\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "LEGITEXT000028314819", "#text": "Décret n°2013-1139\n du 9 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028312800", "#text": "Décret n°2013-1139 du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028312800", "@nortexte": "MCCK1325692D", "@numtexte": "2013-1139", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028339835", "#text": "Arrêté du 9 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339835", "@nortexte": "RDFB1330904A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-09" }, { "@id": "JORFTEXT000028347124", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028347124", "@nortexte": "INTB1330060A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028347306", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028347306", "@nortexte": "INTB1330107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374019", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374019", "@nortexte": "INTB1330101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374166", "#text": "Arrêté du 16 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374166", "@nortexte": "INTB1330110A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-16" }, { "@id": "JORFTEXT000028374330", "#text": "Arrêté du 17 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028374330", "@nortexte": "INTB1330116A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-17" }, { "@id": "JORFTEXT000028397774", "#text": "Arrêté du 23 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028397774", "@nortexte": "TRAT1329303A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-23" }, { "@id": "LEGITEXT000028415349", "#text": "Décret n°2013-1236 du 23 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028396333", "@nortexte": "EFIE1321643D", "@numtexte": "2013-1236", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "JORFTEXT000028398284", "#text": "Arrêté du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028398284", "@nortexte": "EFIB1331907A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000028426124", "#text": "Arrêté du 27 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028408359", "@nortexte": "EFIT1331166A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "JORFTEXT000028408359", "#text": "Arrêté du 27 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028408359", "@nortexte": "EFIT1331166A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-27" }, { "@id": "LEGITEXT000028541980", "#text": "Arrêté du 27 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFTEXT000028539659", "#text": "Arrêté du 27 janvier 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028539659", "@nortexte": "BUDB1401698A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-27" }, { "@id": "JORFARTI000028600997", "#text": "Décision n° 2013-366 QPC du 14 février 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028600996", "@nortexte": "CSCX1403930S", "@numtexte": "2013-366 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-02-14" }, { "@id": "LEGITEXT000028815591", "#text": "Arrêté du 26 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028815156", "@nortexte": "BUDB1404432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-26" }, { "@id": "JORFTEXT000028815156", "#text": "Arrêté du 26 mars 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028815156", "@nortexte": "BUDB1404432A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-26" }, { "@id": "LEGITEXT000028888439", "#text": "Décret n°2014-444\n du 29 avril 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "JORFTEXT000028886334", "#text": "Décret n°2014-444 du 29 avril 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028886334", "@nortexte": "FCPT1405685D", "@numtexte": "2014-444", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-04-29" }, { "@id": "LEGITEXT000028970657", "#text": "Décret n°2014-523\n du 22 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028969634", "@nortexte": "FCPE1400523D", "@numtexte": "2014-523", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-22" }, { "@id": "LEGITEXT000029171397", "#text": "ARRÊTÉ du 17 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "JORFTEXT000029168505", "#text": "ARRÊTÉ du 17 juin 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029168505", "@nortexte": "FCPE1403490A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-17" }, { "@id": "LEGITEXT000029259971", "#text": "DÉCRET n°2014-810 du 16 juillet 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029257076", "@nortexte": "FCPT1414058D", "@numtexte": "2014-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-16" }, { "@id": "JORFTEXT000029257076", "#text": "DÉCRET n°2014-810 du 16 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029257076", "@nortexte": "FCPT1414058D", "@numtexte": "2014-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-16" }, { "@id": "LEGITEXT000029326971", "#text": "DÉCRET n°2014-864 du 1er août 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029323423", "@nortexte": "DEVR1405949D", "@numtexte": "2014-864", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-01" }, { "@id": "JORFTEXT000029331650", "#text": "ARRÊTÉ du 29 juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029331650", "@nortexte": "ETLL1400789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-29" }, { "@id": "LEGITEXT000029673426", "#text": "ARRÊTÉ du 28 octobre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "JORFTEXT000029672897", "#text": "ARRÊTÉ du 28 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029672897", "@nortexte": "FCPB1425260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-10-28" }, { "@id": "LEGITEXT000029718124", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "JORFTEXT000029717347", "#text": "ORDONNANCE n°2014-1335 du 6 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029717347", "@nortexte": "RDFX1421575R", "@numtexte": "2014-1335", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGITEXT000029800384", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000029800384", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "JORFTEXT000029799278", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGITEXT000029918899", "#text": "DÉCRET n°2014-1520 du 16 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029917588", "@nortexte": "FCPE1321654D", "@numtexte": "2014-1520", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-16" }, { "@id": "JORFARTI000029992310", "#text": "du 22 décembre 2014 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992309", "@nortexte": "CSCL1430622X", "@typelien": "CITATION", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000030682535", "#text": "DÉCRET n°2015-619 du 4 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030680763", "@nortexte": "FCPT1505747D", "@numtexte": "2015-619", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-04" }, { "@id": "JORFTEXT000030680763", "#text": "DÉCRET n°2015-619 du 4 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030680763", "@nortexte": "FCPT1505747D", "@numtexte": "2015-619", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-04" }, { "@id": "JORFTEXT000030852512", "#text": "ARRÊTÉ du 3 juillet 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030852512", "@nortexte": "ETLL1514822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-03" }, { "@id": "LEGITEXT000031286566", "#text": "ARRÊTÉ du 6 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "JORFTEXT000031285595", "#text": "ARRÊTÉ du 6 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031285595", "@nortexte": "FCPB1523308A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-06" }, { "@id": "LEGITEXT000031387005", "#text": "ARRÊTÉ du 23 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "JORFTEXT000031386451", "#text": "ARRÊTÉ du 23 octobre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031386451", "@nortexte": "FCPB1523955A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-23" }, { "@id": "LEGITEXT000032348623", "#text": "Arrêté du 25 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "JORFTEXT000032325085", "#text": "Arrêté du 25 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032325085", "@nortexte": "FCPB1603822A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-25" }, { "@id": "LEGITEXT000032964126", "#text": "Arrêté du 21 juillet 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "JORFTEXT000032962920", "#text": "Arrêté du 21 juillet 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032962920", "@nortexte": "FCPB1620584A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-07-21" }, { "@id": "LEGITEXT000033043090", "#text": "Arrêté du 3 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033011550", "@nortexte": "FCPB1622030A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-08-03" }, { "@id": "JORFTEXT000033011550", "#text": "Arrêté du 3 août 2016, v. init.", "@sens": "cible", "@cidtexte": 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\n
L'Assemblée nationale et le Sénat ont délibéré,
L'Assemblée nationale a adopté,
Vu la décision du Conseil constitutionnel n° 2012-661 DC en date du 29 décembre 2012 ;\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 décembre 2012.

François Hollande

Par le Président de la République :

Le Premier ministre,

Jean-Marc Ayrault

Le ministre de l'économie et des finances,

Pierre Moscovici

Le ministre délégué

auprès du ministre de l'économie et des finances,

chargé du budget,

Jérôme Cahuzac

\n\n (1) Loi n° 2012-1510.\n― Travaux préparatoires :\nAssemblée nationale :\n Projet de loi n° 403 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 465 ;\n Discussion les 3, 4, 5 et 7 décembre 2012 et adoption le 11 décembre 2012 (TA n° 60).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale, n° 204 (2012-2013) ;\n Rapport de M. François Marc, rapporteur général, au nom de la commission des finances, n° 213 (2012-2013) ;\n Discussion les 14 et 15 décembre 2012 et rejet le 15 décembre 2012 (TA n° 51, 2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, n° 541 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission mixte paritaire, n° 542.\nSénat :\n Rapport de M. François Marc, rapporteur général, au nom de la commission mixte paritaire, n° 230 (2012-2013) ;\n Résultats des travaux de la commission n° 231 (2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, n° 541 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 544 ;\n Discussion et adoption le 18 décembre 2012 (TA n° 67).\nSénat :\n Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, n° 238 (2012-2013) ;\n Rapport de M. François Marc, rapporteur général, au nom de la commission des finances, n° 240 (2012-2013) ;\n Discussion et rejet le 19 décembre 2012 (TA n° 62, 2012-2013).\nAssemblée nationale :\n Projet de loi, rejeté par le Sénat, en nouvelle lecture, n° 571 ;\n Rapport de M. Christian Eckert, rapporteur général, au nom de la commission des finances, n° 572 ;\n Discussion et adoption, en lecture définitive, le 19 décembre 2012 (TA n° 71).\n― Conseil constitutionnel :\n Décision n° 2012-661 DC en date du 29 décembre 2012." } }, "JORFTEXT000027356949": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027357592", "@num": "Annexe I", "#text": "Arrêté du 12 avril 2013 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "JORFARTI000027356963", "#text": "Arrêté du 12 avril 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027356949", "@nortexte": "BUDD1309821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-04-12" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 12 avril 2013", "MINISTERE": "Ministère de l'économie et des finances Budget", "TITREFULL": "Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée pour le dédouanement" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000027356949", "NOR": "BUDD1309821A", "DATE_PUBLI": "2013-04-26", "DATE_TEXTE": "2013-04-12", "NUM_PARUTION": 98, "NUM_SEQUENCE": 28, "ORIGINE_PUBLI": "JORF n°0098 du 26 avril 2013", "PAGE_DEB_PUBLI": 7290, "PAGE_FIN_PUBLI": 7297 } }, "META_COMMUN": { "ID": "JORFTEXT000027356949", "URL": "texte/version/JORF/TEXT/00/00/27/35/69/JORFTEXT000027356949.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2013/4/12/BUDD1309821A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le ministre délégué auprès du ministre de l'économie et des finances, chargé du budget,
Vu le règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaires,
Vu le code des douanes,
Arrête :

" }, "ENTREPRISE": { "DOMAINES": { "DOMAINE": [ "Economie et finances, commerce, artisanat, industrie, entreprises", "Fiscalité, budget de l’état" ] }, "DATES_EFFET": { "DATE_EFFET": [ "2013-04-27" ] }, "@texte_entreprise": "oui" }, "SIGNATAIRES": { "CONTENU": "

Fait le 12 avril 2013.

Pour le ministre et par délégation :

La directrice générale des douanes

et droits indirects,

H. Crocquevieille

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000027356949", "cible": true, "cidtexte": "JORFTEXT000027356949", "id": "LEGIARTI000027357592", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000026857857", "cible": true, "cidtexte": "JORFTEXT000027356949", "id": "LEGIARTI000027357592", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027357592", "liens_entrants": true }

Article Annexe I AUTONOME ABROGE, en vigueur du 27/04/2013 au 15/12/2018 (Arrêté du 12 avril 2013 prescrivant la souscription d'une soumission générale cautionnée pour le dédouanement)