{ "article": { "LEGIARTI000028428497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028428497", "URL": "article/LEGI/ARTI/00/00/28/42/84/LEGIARTI000028428497.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028447619", "@num": "1680", "#text": "Code général des impôts, CGI. - art. 1680 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447610", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447604", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447613", "@num": "1724 bis", "#text": "Code général des impôts, CGI. - art. 1724 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030616862", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428343", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2013-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000028428345", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2013-12-31" } ] }, "@cid": "JORFTEXT000028400921", "@nor": "EFIX1327237L", "@num": "2013-1279", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028400921", "@c_titre_court": "LOI n° 2013-1279 du 29 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013 (1)", "@debut": "2013-12-31", "@id_txt": "LEGITEXT000028428338", "@c_titre_court": "LOI n°2013-1279 du 29 décembre 2013" } ], "@date_publi": "2013-12-30", "@date_signature": "2013-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028428497", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028401091", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1680, Art. 1724 bis, Art. 1681 D, Art. 1681 sexies\n
\n

\n
\n
" } }, "LEGIARTI000028447604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447604", "URL": "article/LEGI/ARTI/00/00/28/44/76/LEGIARTI000028447604.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428497", "@num": "19", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006312353", "@num": "1609 decies", "#text": "Code général des impôts, CGI. - art. 1609 decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312670", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312735", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312709", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012229", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179950", "@fin": "2999-01-01", "#text": "2° : Paiement des impôts directs et taxes assimilées par virement ou par prélèvements", "@debut": "1999-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162913", "@fin": "2999-01-01", "#text": "5 : Paiement par virement ou par prélèvements", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313578", "@fin": "1999-03-31", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313579", "@fin": "2002-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313580", "@fin": "2010-05-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178465", "@fin": "2010-10-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658086", "@fin": "2011-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374406", "@fin": "2011-12-30", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092400", "@fin": "2013-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027089266", "@fin": "2014-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949705", "@fin": "2014-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447604", "@fin": "2016-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781308", "@fin": "2017-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033344744", "@fin": "2018-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033344770", "@fin": "2019-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033344776", "@fin": "2018-12-31", "@num": "1681 sexies", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986425", "@fin": "2020-12-31", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915104", "@fin": "2022-08-18", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195981", "@fin": "2023-01-01", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041464753", "@fin": "2023-12-31", "@num": "1681 sexies", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048822924", "@fin": "2999-01-01", "@num": "1681 sexies", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sous réserve des 2, 3 et 4, lorsque leur montant excède 50 000 €, les impôts exigibles dans les conditions fixées à l'article 1663 sont acquittés, au choix du contribuable, par virement directement opéré sur le compte du Trésor ouvert dans les écritures de la Banque de France ou par prélèvements opérés à l'initiative de l'administration fiscale sur un compte visé à l'article 1681 D.

2. Lorsque leur montant excède 30 000 €, les acomptes mentionnés à l'article 1664, l'impôt sur le revenu, la taxe d'habitation et la contribution à l'audiovisuel public, les taxes foncières ainsi que les impositions recouvrées selon les mêmes règles que ces impositions sont acquittés par prélèvements opérés à l'initiative du Trésor public sur un compte visé aux 1° ou 2° de l'article 1681 D.

3. La cotisation foncière des entreprises, ses taxes additionnelles, l'imposition forfaitaire sur les entreprises de réseaux et sa contribution additionnelle, les frais mentionnés sur le rôle ainsi que leur acompte sont acquittés par prélèvements opérés à l'initiative du Trésor public sur un compte mentionné aux 1° ou 2° de l'article 1681 D.

4. Quel que soit leur montant, la cotisation foncière des entreprises et l'imposition forfaitaire sur les entreprises de réseaux, recouvrées par voie de rôles, ne peuvent pas être acquittées par virement. Cette interdiction s'applique également aux frais mentionnés sur les rôles, à l'acompte et aux taxes additionnelles mentionnés à l'article 1679 quinquies ainsi qu'à la contribution additionnelle à l'imposition forfaitaire sur les entreprises de réseaux mentionnée à l'article 1609 decies.

" } }, "LEGIARTI000028447610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447610", "URL": "article/LEGI/ARTI/00/00/28/44/76/LEGIARTI000028447610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000019284176", "@num": "146", "#text": "LOI n° 2008-776 du 4 août 2008 - art. 146", "@sens": "source", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000028428497", "@num": "19", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296176", "@num": "376 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175313", "@num": "382 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036962230", "@num": "382 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031175318", "@num": "382 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 E (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301956", "@num": "188 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301958", "@num": "188 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162910", "@fin": "2999-01-01", "#text": "2 : Paiement mensuel de l'impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312730", "@fin": "1984-01-25", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312731", "@fin": "2003-12-24", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312732", "@fin": "2009-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019300410", "@fin": "2009-04-10", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548794", "@fin": "2010-05-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178476", "@fin": "2014-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447610", "@fin": "2016-01-01", "@num": "1681 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000031782219", "@fin": "2019-01-01", "@num": "1681 D", "@etat": "ABROGE", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les prélèvements mensuels sont opérés à l'initiative de l'administration fiscale, sur un compte qui peut être :

\n
\n

1° Un compte de dépôt dans un établissement de crédit, une caisse de crédit agricole régie par le livre V du code rural et de la pêche maritime, une caisse de crédit mutuel, une caisse de crédit municipal ou un centre de chèques postaux ;

\n
\n

2° Un livret A, sous réserve que l'établissement teneur du livret le prévoie dans ses conditions générales de commercialisation, ou un livret A ou un compte spécial sur livret du Crédit mutuel relevant du 2 du I de l'article 146 de la loi n° 2008-776 du 4 août 2008 de modernisation de l'économie.

\n
\n
" } }, "LEGIARTI000028447613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1724 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447613", "URL": "article/LEGI/ARTI/00/00/28/44/76/LEGIARTI000028447613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028428497", "@num": "19", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000044604065", "@num": "L171-3", "#text": "Code des impositions sur les biens et services - art. L171-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133935", "@fin": "2999-01-01", "#text": "Section V : Dispositions communes", "@debut": "1981-10-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049614951", "@fin": "1979-07-01", "@num": "1724 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312864", "@fin": "1986-01-01", "@num": "1724 bis", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028447613", "@fin": "2999-01-01", "@num": "1724 bis", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les prélèvements opérés à l'initiative de l'administration fiscale pour le paiement des impôts, droits et taxes mentionnés au présent code n'entraînent aucun frais pour le contribuable." } }, "LEGIARTI000028447619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1680", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447619", "URL": "article/LEGI/ARTI/00/00/28/44/76/LEGIARTI000028447619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028480511", "@num": "11", "#text": "Arrêté du 24 décembre 2012 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026835049", "@nortexte": "EFIE1239638A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-12-24" }, { "@id": "LEGIARTI000028428497", "@num": "19", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000031175254", "#text": "DÉCRET n°2015-1136 du 14 septembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031174839", "@nortexte": "FCPE1511152D", "@numtexte": "2015-1136", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-14" }, { "@id": "LEGIARTI000038862964", "@num": "8", "#text": "Décret n°2019-798 du 26 juillet 2019 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038830860", "@nortexte": "CPAE1819057D", "@numtexte": "2019-798", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-26" }, { "@id": "LEGIARTI000024678939", "@num": "357 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315539", "@num": "L252 A", "#text": "Livre des procédures fiscales - art. L252 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162909", "@fin": "2999-01-01", "#text": "1 : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049235026", "@fin": "1979-07-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313550", "@fin": "2001-12-29", "@num": "1680", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313551", "@fin": "2005-01-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313552", "@fin": "2010-05-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178463", "@fin": "2014-01-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447619", "@fin": "2018-01-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036365944", "@fin": "2017-09-24", "@num": "1680", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812196", "@fin": "2020-07-01", "@num": "1680", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993623", "@fin": "2999-01-01", "@num": "1680", "@etat": "VIGUEUR", "@debut": "2020-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impositions de toute nature et les recettes recouvrées par un titre exécutoire mentionné à l'article L. 252 A du livre des procédures fiscales sont payables en espèces, dans la limite de 300 €, à la caisse du comptable public chargé du recouvrement.

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Les arrérages échus de rentes sur l'Etat peuvent être affectés au paiement de l'impôt direct.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028447610", "cible": true, "cidtexte": "JORFTEXT000028400921", "id": "LEGIARTI000028428497", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028447604", "cible": true, "cidtexte": "JORFTEXT000028400921", "id": "LEGIARTI000028428497", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028447619", "cible": true, "cidtexte": "JORFTEXT000028400921", "id": "LEGIARTI000028428497", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028447613", "cible": true, "cidtexte": "JORFTEXT000028400921", "id": "LEGIARTI000028428497", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028428497", "liens_entrants": true }

Article 19 ENTIEREMENT_MODIF (LOI n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013)