{ "article": { "LEGIARTI000031770040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "354 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031770040", "URL": "article/LEGI/ARTI/00/00/31/77/00/LEGIARTI000031770040.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent aux faits générateurs intervenant après le 1er mai 2016 et à ceux non encore prescrits à cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757385", "@num": "92", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006615995", "@num": "351", "#text": "Code des douanes - art. 351 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615848", "@num": "354", "#text": "Code des douanes - art. 354 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169081", "@fin": "2999-01-01", "#text": "B. - Prescription contre l'administration.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031770040", "@fin": "2999-01-01", "@num": "354 quater", "@etat": "VIGUEUR", "@debut": "2016-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des articles 354 à 354 ter, les agents des douanes mettent en œuvre les pouvoirs prévus par le présent code, même si la prescription prévue par l'article 351 est écoulée.

" } }, "LEGIARTI000006615848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "354", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1969-01-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006615848", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X354AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878033", "#text": "Loi 68-1247 1968-12-31 art. 13 JORF 3 janvier 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878033", "@numtexte": "68-1247", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGIARTI000006235543", "@num": "1", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000006235545", "@num": "3", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000019713393", "@num": "4", "#text": "Arrêté du 11 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019712257", "@nortexte": "BCFD0825553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-11" }, { "@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": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058498", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169055", "@fin": "2002-12-31", "#text": "B. - Prescription contre l'administration.", "@debut": "1969-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153135", "@fin": "2002-12-31", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138905", "@fin": "2002-12-31", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122126", "@fin": "2002-12-31", "#text": "Chapitre II : Poursuites", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099275", "@fin": "2003-01-01", "#text": "Titre XII : Contentieux", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615848", "@fin": "2002-12-31", "@num": "354", "@etat": "MODIFIE", "@debut": "1969-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615849", "@fin": "2016-05-01", "@num": "354", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817278", "@fin": "2025-02-16", "@num": "354", "@etat": "MODIFIE", "@debut": "2016-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217029", "@fin": "2999-01-01", "@num": "354", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des douanes est non recevable à former aucune demande en paiement des droits, trois ans après que lesdits droits auraient dû être payés.
\n
" } }, "LEGIARTI000006615849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "354", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-05-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615849", "URL": "article/LEGI/ARTI/00/00/06/61/58/LEGIARTI000006615849.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X354AAAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006235543", "@num": "1", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000006235545", "@num": "3", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000019713393", "@num": "4", "#text": "Arrêté du 11 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019712257", "@nortexte": "BCFD0825553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-11" }, { "@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": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058498", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169081", "@fin": "2999-01-01", "#text": "B. - Prescription contre l'administration.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615848", "@fin": "2002-12-31", "@num": "354", "@etat": "MODIFIE", "@debut": "1969-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615849", "@fin": "2016-05-01", "@num": "354", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817278", "@fin": "2025-02-16", "@num": "354", "@etat": "MODIFIE", "@debut": "2016-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217029", "@fin": "2999-01-01", "@num": "354", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de reprise de l'administration s'exerce pendant un délai de trois ans, à compter du fait générateur, à l'exclusion des droits communiqués en application du 3 de l'article 221 du code des douanes communautaire.
\n
La prescription est interrompue par la notification d'un procès-verbal de douane.
" } }, "LEGIARTI000006615995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "351", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-01", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006615995", "URL": "article/LEGI/ARTI/00/00/06/61/59/LEGIARTI000006615995.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX4X351AAAAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339254", "#text": "Ordonnance 58-1238 1958-12-17 art. 9 JORF 18 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000339254", "@numtexte": "58-1238", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-17" }, { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGITEXT000006062799", "#text": "Décret n°78-1297 du 28 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000006637324", "@num": "1", "#text": "Décret n°78-1297 du 28 décembre 1978 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000006637325", "@num": "2", "#text": "Décret n°78-1297 du 28 décembre 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000006321618", "@num": "44", "#text": "Loi - art. 44 (V) JORF décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153166", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prescription de l'action.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615995", "@fin": "2017-03-01", "@num": "351", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034099943", "@fin": "2999-01-01", "@num": "351", "@etat": "VIGUEUR", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'action de l'administration des douanes en répression des infractions douanières se prescrit dans les mêmes délais et dans les mêmes conditions que l'action publique en matière de délits de droit commun.
\n
" } }, "LEGIARTI000031757385": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "92", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031757385", "URL": "article/LEGI/ARTI/00/00/31/75/73/LEGIARTI000031757385.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031817260", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817257", "@num": "L188 C", "#text": "Livre des procédures fiscales - art. L188 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817265", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817278", "@num": "354", "#text": "Code des douanes - art. 354 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770018", "@num": "354 bis", "#text": "Code des douanes - art. 354 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770029", "@num": "354 ter", "#text": "Code des douanes - art. 354 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817270", "@num": "355", "#text": "Code des douanes - art. 355 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033158428", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031757281", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033158408", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031733082", "@nor": "FCPX1525022L", "@num": "2015-1786", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031733082", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031757275", "@c_titre_court": "LOI n° 2015-1786 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031757385", "@fin": "2999-01-01", "@num": "92", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031733184", "@fin": "2999-01-01", "@num": "92", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II.-A modifié les dispositions suivantes :

-Code des douanes
\nArt. 354, Art. 354 bis, Art. 354 ter, Art. 354 quater, Art. 355\n
\n

-Livre des procédures fiscales
\nArt. L82 C, Art. L101, Art. L188 C \n
\n

III.-Le I s'applique aux faits générateurs intervenant après le 1er mai 2016 et à ceux non encore prescrits à cette date.

IV.-Le 3° du II s'applique aux délais de reprise venant à expiration à compter de la publication de la présente loi. L'article L. 188 C du livre des procédures fiscales demeure applicable, dans sa rédaction résultant de l'article 10 de la loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, aux révélations intervenues avant la publication de la présente loi.

" } }, "LEGIARTI000031817278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "354", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2016-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031817278", "URL": "article/LEGI/ARTI/00/00/31/81/72/LEGIARTI000031817278.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Ces dispositions s'appliquent aux faits générateurs intervenant après le 1er mai 2016 et à ceux non encore prescrits à cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGIARTI000006235543", "@num": "1", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000006235545", "@num": "3", "#text": "Ordonnance n°2004-1151 du 28 octobre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000627284", "@nortexte": "DOMX0400119R", "@numtexte": "2004-1151", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-10-28" }, { "@id": "LEGIARTI000019713393", "@num": "4", "#text": "Arrêté du 11 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019712257", "@nortexte": "BCFD0825553A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-11" }, { "@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": "LEGIARTI000031757385", "@num": "92", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000031770007", "@num": "354 bis", "#text": "Code des douanes - art. 354 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058498", "@num": "355", "#text": "Code des douanes - art. 355 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169081", "@fin": "2999-01-01", "#text": "B. - Prescription contre l'administration.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153167", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Prescription des droits particuliers de l'administration et des redevables", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615848", "@fin": "2002-12-31", "@num": "354", "@etat": "MODIFIE", "@debut": "1969-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615849", "@fin": "2016-05-01", "@num": "354", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031817278", "@fin": "2025-02-16", "@num": "354", "@etat": "MODIFIE", "@debut": "2016-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217029", "@fin": "2999-01-01", "@num": "354", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'article 354 bis, le droit de reprise de l'administration s'exerce pendant un délai de trois ans, à compter du fait générateur.

La prescription est interrompue par la notification d'un procès-verbal de douane.

" } }, "LEGIARTI000034099943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "351", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034099943", "URL": "article/LEGI/ARTI/00/00/34/09/99/LEGIARTI000034099943.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616453", "@num": "20", "#text": "Décret n°71-209 du 18 mars 1971 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000513993", "@numtexte": "71-209", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1971-03-18" }, { "@id": "LEGITEXT000006062799", "#text": "Décret n°78-1297 du 28 décembre 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000006637324", "@num": "1", "#text": "Décret n°78-1297 du 28 décembre 1978 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000006637325", "@num": "2", "#text": "Décret n°78-1297 du 28 décembre 1978 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000701750", "@numtexte": "78-1297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-12-28" }, { "@id": "LEGIARTI000034098292", "@num": "3", "#text": "LOI n°2017-242 du 27 février 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034096721", "@nortexte": "JUSX1607683L", "@numtexte": "2017-242", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-02-27" }, { "@id": "LEGIARTI000031770040", "@num": "354 quater", "#text": "Code des douanes - art. 354 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020627715", "@num": "450", "#text": "Code des douanes - art. 450 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153166", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prescription de l'action.", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138924", "@fin": "2999-01-01", "#text": "Section 3 : Extinction des droits de poursuite et de répression", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006122133", "@fin": "2999-01-01", "#text": "Chapitre II : Poursuites et recouvrement", "@debut": "2002-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099277", "@fin": "2999-01-01", "#text": "Titre XII : Contentieux et recouvrement", "@debut": "2002-12-31" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006615995", "@fin": "2017-03-01", "@num": "351", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034099943", "@fin": "2999-01-01", "@num": "351", "@etat": "VIGUEUR", "@debut": "2017-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'action de l'administration des douanes en répression des délits douaniers se prescrit dans les mêmes délais et dans les mêmes conditions que l'action publique en matière de délits de droit commun.

\n
En matière de contravention, l'action de l'administration des douanes se prescrit par trois années révolues, selon les mêmes modalités.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006615848", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031817278", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034099943", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615995", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006615849", "cible": true, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031757385", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000031770040", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031770040", "liens_entrants": true }

Article 354 quater AUTONOME VIGUEUR, en vigueur depuis le 01/05/2016 (Code des douanes)