{ "article": { "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.

" } }, "LEGIARTI000006315526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315526", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAA" } }, "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": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@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": "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": "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": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@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": "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": "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": "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": "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 ;
\n
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 ;
\n
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 ;
\n
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.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
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.
" } }, "LEGIARTI000006315527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315527", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAB" } }, "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": "LEGIARTI000006657992", "@num": "94", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 94 () JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@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" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-02-02 13S-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@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": "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": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292668", "@num": "L332-3", "#text": "Code de la consommation - art. L332-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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. 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L'administration peut accorder sur la demande du contribuable ;
\n
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 ; ces remises totales ou partielles sont également prises au vu des recommandations de la commission visée à l'article L. 331-1 du code de la consommation ou des mesures prises par le juge visées à l'article L. 332-3 du même code.
\n
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 ;
\n
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.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
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.
" } }, "LEGIARTI000006315528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315528", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006826555", "@num": "45", "#text": "Loi n°2003-710 du 1 août 2003 - art. 45 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@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": "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": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. 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L'administration peut accorder sur la demande du contribuable ;
\n
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 ;
\n
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 ;
\n
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.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
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.
" } }, "LEGIARTI000006315529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315529", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAD" } }, "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" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321759", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@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": "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. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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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": "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 ;

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 troisième et quatrième alinéas 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.

" } }, "LEGIARTI000023410003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023410003", "URL": "article/LEGI/ARTI/00/00/23/41/00/LEGIARTI000023410003.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1658 du 29 décembre 2010, article 55 IV-C : Ces dispositions entrent en vigueur au 1er janvier 2012, à l'exception des produits recouvrés par l'administration fiscale pour lesquels ils entrent en vigueur au 1er mars 2011.

" }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000023363940", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@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" }, { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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 (V)", "@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 ;

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.

" } }, "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
" } }, "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. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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 ;

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.

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

" } }, "LEGIARTI000029012242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012242", "URL": "article/LEGI/ARTI/00/00/29/01/22/LEGIARTI000029012242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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" }, { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@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. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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 ;

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.

L'administration ne peut transiger :

1°) Lorsqu'elle envisage de mettre en mouvement l'action publique pour les infractions mentionnées au code général des impôts ;

2°) Lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.

" } }, "LEGIARTI000037526861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526861", "URL": "article/LEGI/ARTI/00/00/37/52/68/LEGIARTI000037526861.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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" }, { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000037520332", "@num": "35", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@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. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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 ;

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.

L'administration ne peut transiger lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.

" } }, "LEGIARTI000037988586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037988586", "URL": "article/LEGI/ARTI/00/00/37/98/85/LEGIARTI000037988586.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 132 II de la loi n° 2018-1317 du 28 décembre 2018, les présentes dispositions s'appliquent aux contrôles pour lesquels les impositions supplémentaires correspondantes n'ont pas été mises en recouvrement avant le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "@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" }, { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000037935686", "@num": "132", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000037935564", "@num": "48", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@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. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. 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 ;

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, d'impôt sur la fortune immobilière, 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. Par dérogation, l'administration fiscale peut accorder une remise totale ou partielle des rappels de taxe sur la valeur ajoutée résultant de la caractérisation d'un établissement stable en France d'une entreprise étrangère, sous réserve que le montant de la taxe sur la valeur ajoutée rappelé ait été acquitté au titre des mêmes opérations par le preneur des biens et services fournis et n'ait pas été contesté par celui-ci dans le délai imparti pour l'introduction d'un recours contentieux.

L'administration ne peut transiger lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.

" } }, "LEGIARTI000044874424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874424", "URL": "article/LEGI/ARTI/00/00/44/87/44/LEGIARTI000044874424.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "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": "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": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@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 - 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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 ;

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, d'impôt sur la fortune immobilière, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes, des taxes mentionnées aux articles L. 256 B à L. 256 D et de taxes assimilées à ces droits, taxes et contributions. Par dérogation, l'administration fiscale peut accorder une remise totale ou partielle des rappels de taxe sur la valeur ajoutée résultant de la caractérisation d'un établissement stable en France d'une entreprise étrangère, sous réserve que le montant de la taxe sur la valeur ajoutée rappelé ait été acquitté au titre des mêmes opérations par le preneur des biens et services fournis et n'ait pas été contesté par celui-ci dans le délai imparti pour l'introduction d'un recours contentieux.

L'administration ne peut transiger lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.

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Article L247-0 A AUTONOME VIGUEUR, en vigueur depuis le 08/12/2013 (Livre des procédures fiscales)