{ "article": { "LEGIARTI000027479520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027479520", "URL": "article/LEGI/ARTI/00/00/27/47/95/LEGIARTI000027479520.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027479944", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027479506", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions portant modification du livre des procédures fiscales", "@debut": "2013-07-01" } ] }, "@cid": "JORFTEXT000027478225", "@nor": "EFIE1106161D", "@num": "2013-443", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2013-443 du 30 mai 2013 relatif aux règles de compétence et de délégation de signature applicables au traitement des réclamations contentieuses et des demandes à titre gracieux présentées par les contribuables", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027478225", "@c_titre_court": "Décret n°2013-443 du 30 mai 2013" }, { "@fin": "2999-01-01", "#text": "Décret n° 2013-443 du 30 mai 2013 relatif aux règles de compétence et de délégation de signature applicables au traitement des réclamations contentieuses et des demandes à titre gracieux présentées par les contribuables", "@debut": "2013-07-01", "@id_txt": "LEGITEXT000027479493", "@c_titre_court": "Décret n°2013-443 du 30 mai 2013" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2013-05-31", "@date_signature": "2013-05-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000027479520", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027478263", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R247-11\n
\n

\n
" } }, "LEGIARTI000027479944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R247-11", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000027479944", "URL": "article/LEGI/ARTI/00/00/27/47/99/LEGIARTI000027479944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 424 2, 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 425 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006323595", "@num": "3", "#text": "Décret n°80-591 du 24 juillet 1980 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000517217", "@numtexte": "80-591", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1980-07-24" }, { "@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": "LEGIARTI000027479520", "@num": "8", "#text": "Décret n°2013-443\n du 30 mai 2013 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "@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": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316731", "@fin": "1982-08-05", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316732", "@fin": "1982-10-27", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316733", "@fin": "1992-07-21", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1982-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316734", "@fin": "1993-08-18", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1992-07-21", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316735", "@fin": "1998-04-22", "@num": "R247-11", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316736", "@fin": "2002-03-31", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316737", "@fin": "2004-01-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316738", "@fin": "2010-03-22", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022006291", "@fin": "2011-06-12", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2010-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166696", "@fin": "2013-07-01", "@num": "R247-11", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027479944", "@fin": "2999-01-01", "@num": "R247-11", "@etat": "VIGUEUR", "@debut": "2013-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir la dispense du paiement d'impositions dues par d'autres personnes et mises à leur charge, les personnes ainsi mises en cause doivent, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des douanes et droits indirects, adresser une demande au directeur dont dépend le comptable chargé du recouvrement.

La décision appartient :

a) Au directeur, lorsque les sommes faisant l'objet de la demande n'excèdent pas 305 000 € par affaire ;

b) Au ministre chargé du budget, dans les autres cas.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000027479944", "cible": true, "cidtexte": "JORFTEXT000027478225", "id": "LEGIARTI000027479520", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000027479520", "liens_entrants": true }

Article 8 ENTIEREMENT_MODIF (Décret n° 2013-443 du 30 mai 2013 relatif aux règles de compétence et de délégation de signature applicables au traitement des réclamations contentieuses et des demandes à titre gracieux présentées par les contribuables)