{ "article": { "LEGIARTI000028280667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028280667", "URL": "article/LEGI/ARTI/00/00/28/28/06/LEGIARTI000028280667.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028312008", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312013", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028280577", "@fin": "2999-01-01", "#text": "Chapitre II : Blanchiment et fraude fiscale", "@debut": "2013-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028280583", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RENFORÇANT LA POURSUITE ET LA RÉPRESSION DES INFRACTIONS EN MATIÈRE DE DÉLINQUANCE ÉCONOMIQUE, FINANCIÈRE ET FISCALE", "@debut": "2013-12-08" } ] }, "@cid": "JORFTEXT000028278976", "@nor": "JUSX1310649L", "@num": "2013-1117", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028278976", "@c_titre_court": "LOI n° 2013-1117 du 6 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière (1)", "@debut": "2013-12-08", "@id_txt": "LEGITEXT000028280575", "@c_titre_court": "LOI n°2013-1117 du 6 décembre 2013" } ], "@date_publi": "2013-12-07", "@date_signature": "2013-12-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028280667", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028279218", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L251 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
Art. L247, Art. L247-0 A\n
\n

\n
" } }, "LEGIARTI000028287784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028287784", "URL": "article/LEGI/ARTI/00/00/28/28/77/LEGIARTI000028287784.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280667", "@num": "15", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028287784", "@fin": "2999-01-01", "@num": "L247-0 A", "@etat": "VIGUEUR", "@debut": "2013-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La détermination du montant de l'atténuation fixée en application du 3° de l'article L. 247 garantit le respect de la hiérarchie des sanctions prévues au chapitre II du livre II du code général des impôts.

" } }, "LEGIARTI000028312008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312008", "URL": "article/LEGI/ARTI/00/00/28/31/20/LEGIARTI000028312008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000028280667", "@num": "15", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - 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L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

1° Des remises totales ou partielles d'impôts directs régulièrement établis lorsque le contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ;

2° Des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;

2° bis Des remises totales ou partielles des frais de poursuites mentionnés à l'article 1912 du code général des impôts et des intérêts moratoires prévus à l'article L. 209 du présent livre ;

3° Par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.

Les dispositions des 2° et 3° sont le cas échéant applicables s'agissant des sommes dues au titre de l'intérêt de retard visé à l'article 1727 du code général des impôts.

L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.

Aucune autorité publique ne peut accorder de remise totale ou partielle de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes et de taxes assimilées à ces droits, taxes et contributions.

L'administration ne peut transiger :
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a) Lorsqu'elle envisage de mettre en mouvement l'action publique pour les infractions mentionnées au code général des impôts ;
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b) Lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.

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Chaque année, le ministre chargé du budget publie un rapport sur l'application de la politique de remises et de transactions à titre gracieux par l'administration fiscale. Ce rapport peut faire l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].

\n
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Article 15 ENTIEREMENT_MODIF (LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière)