{ "article": { "LEGIARTI000027622243": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000027622243", "URL": "article/LEGI/ARTI/00/00/27/62/22/LEGIARTI000027622243.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006615996", "@num": "352", "#text": "Code des douanes - art. 352", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000027622183", "@fin": "2999-01-01", "#text": "Chapitre V : Demande en restitution de la taxe facturée", "@debut": "2013-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000027622202", "@fin": "2999-01-01", "#text": "TITRE II : DROITS ET OBLIGATIONS DU REDEVABLE EN MATIÈRE DE COLLECTE DE LA TAXE", "@debut": "2013-06-29" } ] }, "@cid": "JORFTEXT000027619051", "@nor": "BUDD1232568D", "@num": "2013-559", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2013-559 du 26 juin 2013 relatif aux droits et obligations des redevables de la taxe sur les véhicules de transport de marchandises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000027619051", "@c_titre_court": "Décret n°2013-559 du 26 juin 2013" }, { "@fin": "2999-01-01", "#text": "Décret n° 2013-559 du 26 juin 2013 relatif aux droits et obligations des redevables de la taxe sur les véhicules de transport de marchandises", "@debut": "2013-06-29", "@id_txt": "LEGITEXT000027622158", "@c_titre_court": "Décret n°2013-559 du 26 juin 2013" } ], "@ministere": "Ministère de l'économie et des finances Budget", "@date_publi": "2013-06-28", "@date_signature": "2013-06-26" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027622243", "@fin": "2999-01-01", "@num": "28", "@etat": "VIGUEUR", "@debut": "2013-06-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000027619115", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le recours contre la décision mentionnée à l'article 27 est exercé dans les conditions et selon les modalités prévues au troisième alinéa du 1 de l'article 352 du code des douanes.

" } }, "LEGIARTI000006615996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615996", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615996.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X352AAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 13 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@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": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - 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art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029800394", "@num": "3", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779533", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - 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Aucune personne n'est recevable à former, contre l'administration des douanes, des demandes en restitution de droits et de marchandises et paiements de loyers, trois ans après l'époque que les réclamateurs donnent aux paiements des droits, dépôts des marchandises et échéances des loyers.
\n
" } }, "LEGIARTI000020058505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058505", "URL": "article/LEGI/ARTI/00/00/20/05/85/LEGIARTI000020058505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000020042113", "@num": "57 ", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - 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art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615996", "@fin": "2009-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058505", "@fin": "2009-05-14", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627711", "@fin": "2013-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949333", "@fin": "2014-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447907", "@fin": "2017-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817098", "@fin": "2999-01-01", "@num": "352", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne n'est recevable à former, contre l'administration des douanes, des demandes en restitution de droits et de marchandises et paiements de loyers, trois ans après l'époque que les réclamateurs donnent aux paiements des droits, dépôts des marchandises et échéances des loyers, à l'exclusion des demandes formulées en application des articles 236 à 239 du code des douanes communautaire.

\n
La réclamation mentionnée à l'alinéa précédent doit être présentée au directeur régional des douanes du lieu de paiement ou du lieu où se situent les marchandises. Le directeur régional des douanes statue sur cette demande dans un délai de quatre mois à compter de sa réception.

\n
L'action contre la décision de l'administration, prise à la suite de cette réclamation, doit être introduite devant le tribunal désigné à l'article 358 du présent code, dans les deux mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu à l'alinéa précédent.

\n
2. L'action contre une décision de l'administration, prise à la suite d'une demande de remise ou de remboursement fondée sur les articles 236 à 239 du code des douanes communautaire, doit être présentée devant le tribunal désigné à l'article 358 du présent code dans les trois mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu par le décret n° 2001-908 du 3 octobre 2001 pris pour l'application du deuxième alinéa du 2 de l'article 6 du règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaire. Il est suspendu en cas de saisine de la commission de conciliation et d'expertise douanière dans les conditions prévues à l'article 450 du présent code.
\n

\n
\n
" } }, "LEGIARTI000020627711": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020627711", "URL": "article/LEGI/ARTI/00/00/20/62/77/LEGIARTI000020627711.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000020606472", "@num": "60", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027622243", "@num": "28", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000038211025", "@num": "5", "#text": "DÉCRET n°2014-913 du 18 août 2014 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378392", "@nortexte": "FCPE1406633D", "@numtexte": "2014-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@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": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029800394", "@num": "3", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779533", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616074", "@num": "450", "#text": "Code des douanes - art. 450 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615996", "@fin": "2009-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058505", "@fin": "2009-05-14", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627711", "@fin": "2013-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949333", "@fin": "2014-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447907", "@fin": "2017-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817098", "@fin": "2999-01-01", "@num": "352", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Aucune personne n'est recevable à former, contre l'administration des douanes, des demandes en restitution de droits et de marchandises et paiements de loyers, trois ans après l'époque que les réclamateurs donnent aux paiements des droits, dépôts des marchandises et échéances des loyers, à l'exclusion des demandes formulées en application des articles 236 à 239 du code des douanes communautaire.

La réclamation mentionnée à l'alinéa précédent doit être présentée au directeur régional des douanes du lieu de paiement ou du lieu où se situent les marchandises. Le directeur régional des douanes statue sur cette demande dans un délai de quatre mois à compter de sa réception.

L'action contre la décision de l'administration, prise à la suite de cette réclamation, doit être introduite devant le tribunal désigné à l'article 358 du présent code, dans les trois mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu à l'alinéa précédent.

2.L'action contre une décision de l'administration, prise à la suite d'une demande de remise ou de remboursement fondée sur les articles 236 à 239 du code des douanes communautaire, doit être présentée devant le tribunal désigné à l'article 358 du présent code dans les trois mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu par le décret n° 2001-908 du 3 octobre 2001 pris pour l'application du deuxième alinéa du 2 de l'article 6 du règlement (CEE) n° 2913 / 92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaire ou du délai supplémentaire fixé par l'administration conformément au 2 de l'article 6 du même règlement. Le délai de trois mois est suspendu en cas de saisine de la commission de conciliation et d'expertise douanière dans les conditions prévues à l'article 450 du présent code.
\n

\n
\n
" } }, "LEGIARTI000026949333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949333", "URL": "article/LEGI/ARTI/00/00/26/94/93/LEGIARTI000026949333.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000026888032", "@num": "26", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 26 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027622243", "@num": "28", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000038211025", "@num": "5", "#text": "DÉCRET n°2014-913 du 18 août 2014 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378392", "@nortexte": "FCPE1406633D", "@numtexte": "2014-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@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": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029800394", "@num": "3", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779533", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616074", "@num": "450", "#text": "Code des douanes - art. 450", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615996", "@fin": "2009-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058505", "@fin": "2009-05-14", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627711", "@fin": "2013-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949333", "@fin": "2014-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447907", "@fin": "2017-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817098", "@fin": "2999-01-01", "@num": "352", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les demandes en restitution de droits et taxes perçus par l'administration des douanes, les demandes en paiement de loyers et les demandes en restitution de marchandises, à l'exclusion des demandes formulées en application des articles 236 à 239 du code des douanes communautaire, sont présentées à l'administration dans les délais et conditions fixées par décret en Conseil d'Etat.

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\n
" } }, "LEGIARTI000028447907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447907", "URL": "article/LEGI/ARTI/00/00/28/44/79/LEGIARTI000028447907.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027622243", "@num": "28", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000028428505", "@num": "23", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000038211025", "@num": "5", "#text": "DÉCRET n°2014-913 du 18 août 2014 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029378392", "@nortexte": "FCPE1406633D", "@numtexte": "2014-913", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-18" }, { "@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": "LEGIARTI000049792926", "@num": "1", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000029800394", "@num": "3", "#text": "DÉCRET n°2014-1395 du 24 novembre 2014 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000029799278", "@nortexte": "FCPD1411210D", "@numtexte": "2014-1395", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-11-24" }, { "@id": "LEGIARTI000032863482", "@num": "5", "#text": "Décret n°2016-935 du 7 juillet 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032861481", "@nortexte": "FCPD1608639D", "@numtexte": "2016-935", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000043057231", "@num": "8", "#text": "Arrêté du 5 janvier 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043046672", "@nortexte": "CCPD2100253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-05" }, { "@id": "LEGIARTI000033809187", "@num": "265 octies", "#text": "Code des douanes - art. 265 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910663", "@num": "265 septies", "#text": "Code des douanes - art. 265 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988887", "@num": "265 sexies", "#text": "Code des douanes - art. 265 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779533", "@num": "266 decies", "#text": "Code des douanes - art. 266 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910874", "@num": "266 quinquies", "#text": "Code des douanes - art. 266 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469051", "@num": "266 quinquies B", "#text": "Code des douanes - art. 266 quinquies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045079961", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949326", "@num": "352 ter", "#text": "Code des douanes - art. 352 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043007948", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779158", "@num": "358", "#text": "Code des douanes - art. 358 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616074", "@num": "450", "#text": "Code des douanes - art. 450", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838491", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169072", "@fin": "2999-01-01", "#text": "A. - Prescription contre les redevables.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615996", "@fin": "2009-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058505", "@fin": "2009-05-14", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627711", "@fin": "2013-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949333", "@fin": "2014-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447907", "@fin": "2017-01-01", "@num": "352", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817098", "@fin": "2999-01-01", "@num": "352", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'autorité administrative compétente statue sur ces demandes dans un délai de quatre mois à compter de leur réception.

2. L'action contre une décision de l'administration, prise à la suite d'une demande de remise ou de remboursement fondée sur les articles 236 à 239 du code des douanes communautaire, doit être présentée devant le tribunal désigné à l'article 358 du présent code dans les trois mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu par le décret n° 2001-908 du 3 octobre 2001 pris pour l'application du deuxième alinéa du 2 de l'article 6 du règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaire ou du délai supplémentaire fixé par l'administration conformément au 2 de l'article 6 du même règlement. Le délai de trois mois est suspendu en cas de saisine de la commission de conciliation et d'expertise douanière dans les conditions prévues à l'article 450 du présent code.
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\n
" } }, "LEGIARTI000033817098": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "352", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817098", "URL": "article/LEGI/ARTI/00/00/33/81/70/LEGIARTI000033817098.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000027622285", "@num": "25", "#text": "Décret n°2013-559 du 26 juin 2013 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027619051", "@nortexte": "BUDD1232568D", "@numtexte": "2013-559", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-26" }, { "@id": "LEGIARTI000027622243", "@num": "28", "#text": "Décret n°2013-559 du 26 juin 2013 - 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L'autorité administrative compétente statue sur ces demandes dans un délai de quatre mois à compter de leur réception.

2. L'action contre une décision de l'administration, prise à la suite d'une demande de remise ou de remboursement fondée sur les articles 236 à 239 du code des douanes communautaire, doit être présentée devant le tribunal désigné à l'article 358 du présent code dans les trois mois à compter de la notification de la décision de l'administration ou, à défaut de réponse, à l'expiration du délai de quatre mois prévu par le décret n° 2001-908 du 3 octobre 2001 pris pour l'application du deuxième alinéa du 2 de l'article 6 du règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 établissant le code des douanes communautaire ou du délai supplémentaire fixé par l'administration conformément au 2 de l'article 6 du même règlement.

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Article 28 AUTONOME VIGUEUR, en vigueur depuis le 29/06/2013 (Décret n° 2013-559 du 26 juin 2013 relatif aux droits et obligations des redevables de la taxe sur les véhicules de transport de marchandises)