{ "article": { "LEGIARTI000032165703": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "65", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032165703", "URL": "article/LEGI/ARTI/00/00/32/16/57/LEGIARTI000032165703.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006313311", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032172372", "@num": "L626-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L626-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904855", "@num": "L8253-1", "#text": "Code du travail - art. L8253-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032169085", "@num": "L330-6-1", "#text": "Code du travail applicable à Mayotte. - art. L330-6-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032165567", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS RELATIVES À L'OUTRE-MER", "@debut": "2016-03-09" } ] }, "@cid": "JORFTEXT000032164264", "@nor": "INTX1412529L", "@num": "2016-274", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-274 du 7 mars 2016 relative au droit des étrangers en France (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032164264", "@c_titre_court": "LOI n° 2016-274 du 7 mars 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-274 du 7 mars 2016 relative au droit des étrangers en France (1)", "@debut": "2016-03-09", "@id_txt": "LEGITEXT000032165558", "@c_titre_court": "LOI n°2016-274 du 7 mars 2016" } ], "@date_publi": "2016-03-08", "@date_signature": "2016-03-07", "@num_parution_jo": "0057" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032165703", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032164309", "@fin": "2999-01-01", "@num": "65", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de l'entrée et du séjour des étrangers et du droit d'asile.
\n Art. L626-1\n
\n

- Code du travail applicable à Mayotte.
Art. L330-6-1
\n

\n
" } }, "LEGIARTI000006313311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313311", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1920AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1664", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1668", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006879429", "@num": "42", "#text": "Loi n° 2006-686 du 13 juin 2006 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819043", "@nortexte": "DEVX0100081L", "@numtexte": "2006-686", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. 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L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 524 1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133917", "@fin": "1985-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114512", "@fin": "1987-01-27", "#text": "SURETES ET PRIVILEGES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s'exerce avant tout autre pendant une période de deux ans, comptée dans tous les cas à dater de la mise en recouvrement du rôle, sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu'ils se trouvent. Ce privilège s'exerce, lorsqu'il n'existe pas d'hypothèques conventionnelles, sur tout le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions de l'article 524-1 du code civil.

2. Le privilège établi au 1 s'exerce en outre :

1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;

2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.

3. Le privilège institué par les 1 et 2 peut être exercé pour le recouvrement des versements qui doivent être effectués par les contribuables en exécution de l'article 1664 avant la mise en recouvrement des rôles dans lesquels seront comprises les impositions en l'acquit desquelles les versements seront imputés et dès l'exigibilité desdits versements.

4. Le privilège institué par le 1 peut être exercé pour le recouvrement des acomptes qui doivent être versés en l'acquit de l'impôt sur les sociétés dans les conditions prévues par l'article 1668.

5. Le privilège peut être exercé pour le recouvrement de l'imposition forfaitaire annuelle des sociétés instituée par l'article 223 septies.

\n
" } }, "LEGIARTI000006313312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313312", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1920AAXXXXXAB" } }, "NOTA": { "CONTENU": "

Par une décision n° 2022-992 QPC du 13 mai 2022, le Conseil constitutionnel a déclaré contraires à la Constitution le 2 ° du 2 de l'article 1920 du code général des impôts, dans sa rédaction résultant de la loi n° 84-1208 du 29 décembre 1984 de finances pour 1985. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la décision dans les conditions prévues à ses paragraphes 10 et 11.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1664, 1668, 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274297", "@num": "103", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 103 (V) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006879429", "@num": "42", "#text": "Loi n° 2006-686 du 13 juin 2006 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819043", "@nortexte": "DEVX0100081L", "@numtexte": "2006-686", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463922", "#text": "Décret n°2010-1698\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "JORFTEXT000045796947", "#text": "Décision n°2022-992 QPC du 13 mai 2022, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045796947", "@nortexte": "CSCX2214370S", "@numtexte": "2022-992 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-05-13" }, { "@id": "LEGIARTI000049454354", "@num": "14", "#text": "LOI n°2024-364 du 22 avril 2024 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049453263", "@nortexte": "ECOM2328155L", "@numtexte": "2024-364", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-22" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. 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L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049530", "@num": "L8253-2", "#text": "Code du travail - art. L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 524-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s'exerce avant tout autre sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu'ils se trouvent. Ce privilège s'exerce, lorsqu'il n'existe pas d'hypothèques conventionnelles, sur tout le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions de l'article 524-1 du code civil.
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2. Le privilège établi au 1 s'exerce en outre :
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1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;
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2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.
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3. Le privilège institué par les 1 et 2 peut être exercé pour le recouvrement des versements qui doivent être effectués par les contribuables en exécution de l'article 1664 avant la mise en recouvrement des rôles dans lesquels seront comprises les impositions en l'acquit desquelles les versements seront imputés et dès l'exigibilité desdits versements.
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4. Le privilège institué par le 1 peut être exercé pour le recouvrement des acomptes qui doivent être versés en l'acquit de l'impôt sur les sociétés dans les conditions prévues par l'article 1668.
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5. Le privilège peut être exercé pour le recouvrement de l'imposition forfaitaire annuelle des sociétés instituée par l'article 223 septies.
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" } }, "LEGIARTI000006313313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313313", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1920AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006879429", "@num": "42", "#text": "Loi n° 2006-686 du 13 juin 2006 - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819043", "@nortexte": "DEVX0100081L", "@numtexte": "2006-686", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-13" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. 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L226-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025560347", "@num": "L414-5", "#text": "Code de l'environnement - art. L414-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495306", "@num": "L514-1", "#text": "Code de l'environnement - art. L514-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365834", "@num": "L521-19", "#text": "Code de l'environnement - art. L521-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006834429", "@num": "L535-8", "#text": "Code de l'environnement - art. 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L171-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045444766", "@num": "L6143-40", "#text": "Code des transports - art. L6143-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049530", "@num": "L8253-2", "#text": "Code du travail - art. L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s'exerce avant tout autre sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu'ils se trouvent. Ce privilège s'exerce, lorsqu'il n'existe pas d'hypothèques conventionnelles, sur tout le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions du premier alinéa de l'article 524 du code civil.
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2. Le privilège établi au 1 s'exerce en outre :
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1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;
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2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.
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3. Le privilège institué par les 1 et 2 peut être exercé pour le recouvrement des versements qui doivent être effectués par les contribuables en exécution de l'article 1664 avant la mise en recouvrement des rôles dans lesquels seront comprises les impositions en l'acquit desquelles les versements seront imputés et dès l'exigibilité desdits versements.
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4. Le privilège institué par le 1 peut être exercé pour le recouvrement des acomptes qui doivent être versés en l'acquit de l'impôt sur les sociétés dans les conditions prévues par l'article 1668.
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5. Le privilège peut être exercé pour le recouvrement de l'imposition forfaitaire annuelle des sociétés instituée par l'article 223 septies.
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" } }, "LEGIARTI000006904855": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006904855", "URL": "article/LEGI/ARTI/00/00/06/90/48/LEGIARTI000006904855.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "WXXXXXXXXXX8253L0010XX0A" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
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La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000465978", "#text": "Ordonnance 2007-329 2007-03-12 JORF 13 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000465978", "@nortexte": "SOCX0700017R", "@numtexte": "2007-329", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-03-12" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. R312-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037994165", "@num": "L626-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L626-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648835", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648840", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049590", "@num": "L8254-2", "#text": "Code du travail - art. L8254-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049547", "@num": "L8271-17", "#text": "Code du travail - art. L8271-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049048044", "@num": "L8323-2-1", "#text": "Code du travail - art. L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale au bénéfice de l'Agence nationale de l'accueil des étrangers et des migrations. Le montant de cette contribution spéciale est au moins égal à 500 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 5 000 fois ce même taux.
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" } }, "LEGIARTI000018765062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018765062", "URL": "article/LEGI/ARTI/00/00/18/76/50/LEGIARTI000018765062.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Ordonnance 2007-329 du 12 mars 2007 art. 14 : Les dispositions de la présente ordonnance entrent en vigueur en même temps que la partie réglementaire du code du travail et au plus tard le 1er mars 2008.
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La loi n° 2008-67 du 21 janvier 2008 dans son article 2 X a fixé la date d'entrée en vigueur de la partie législative du code du travail au 1er mai 2008.
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Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale au bénéfice de l'Agence nationale de l'accueil des étrangers et des migrations. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat et est au moins égal à 500 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 5 000 fois ce même taux.

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L171-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045444766", "@num": "L6143-40", "#text": "Code des transports - art. L6143-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049530", "@num": "L8253-2", "#text": "Code du travail - art. L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@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": "LEGIARTI000006312749", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428670", "@num": "524", "#text": "Code civil - art. 524 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s'exerce avant tout autre sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu'ils se trouvent. Ce privilège s'exerce, lorsqu'il n'existe pas d'hypothèques conventionnelles, sur tout le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions du premier alinéa de l'article 524 du code civil.

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2. Le privilège établi au 1 s'exerce en outre :

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1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;

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2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.

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" } }, "LEGIARTI000020040137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-28", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020040137", "URL": "article/LEGI/ARTI/00/00/20/04/01/LEGIARTI000020040137.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000458", "@num": "155", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 155 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. 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L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale au bénéfice de l'Agence nationale de l'accueil des étrangers et des migrations ou de l'établissement public appelé à lui succéder. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat et est au moins égal à 1000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 5 000 fois ce même taux.

" } }, "LEGIARTI000020463802": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2009-03-28" } }, "META_COMMUN": { "ID": "LEGIARTI000020463802", "URL": "article/LEGI/ARTI/00/00/20/46/38/LEGIARTI000020463802.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020446872", "@num": "4", "#text": "Décret n°2009-331 du 25 mars 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000020440062", "@nortexte": "IMIC0828706D", "@numtexte": "2009-331", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. R312-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037994165", "@num": "L626-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L626-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902843", "@num": "L3231-12", "#text": "Code du travail - art. L3231-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648835", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648840", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904851", "@num": "L8251-1", "#text": "Code du travail - art. L8251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049590", "@num": "L8254-2", "#text": "Code du travail - art. L8254-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049547", "@num": "L8271-17", "#text": "Code du travail - art. L8271-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049048044", "@num": "L8323-2-1", "#text": "Code du travail - art. L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale au bénéfice de l' Office français de l'immigration et de l'intégration ou de l'établissement public appelé à lui succéder. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat et est au moins égal à 1000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 5 000 fois ce même taux.

" } }, "LEGIARTI000023380400": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023380400", "URL": "article/LEGI/ARTI/00/00/23/38/04/LEGIARTI000023380400.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347431", "@num": "78", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 78", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. R312-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037994165", "@num": "L626-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L626-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902843", "@num": "L3231-12", "#text": "Code du travail - art. L3231-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648835", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648840", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904851", "@num": "L8251-1", "#text": "Code du travail - art. L8251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049590", "@num": "L8254-2", "#text": "Code du travail - art. L8254-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049547", "@num": "L8271-17", "#text": "Code du travail - art. L8271-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049048044", "@num": "L8323-2-1", "#text": "Code du travail - art. L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat et est au moins égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 25 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.
\n
Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.
\n
Les sommes recouvrées par l'Etat pour le compte de l'Office français de l'immigration et de l'intégration lui sont reversées.

" } }, "LEGIARTI000025074780": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025074780", "URL": "article/LEGI/ARTI/00/00/25/07/47/LEGIARTI000025074780.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025048370", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. R312-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037994165", "@num": "L626-1", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L626-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006902843", "@num": "L3231-12", "#text": "Code du travail - art. L3231-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648835", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648840", "@num": "L341-7", "#text": "Code du travail - art. L341-7 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904851", "@num": "L8251-1", "#text": "Code du travail - art. L8251-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049590", "@num": "L8254-2", "#text": "Code du travail - art. L8254-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049547", "@num": "L8271-17", "#text": "Code du travail - art. L8271-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049048044", "@num": "L8323-2-1", "#text": "Code du travail - art. L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat et est au moins égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12 et, en cas de réitération, à 25 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.

Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.

Les sommes recouvrées par l'Etat pour le compte de l'Office français de l'immigration et de l'intégration lui sont reversées dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011 de finances pour 2012. L'Etat prélève 4 % des sommes reversées au titre des frais de recouvrement.

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L8323-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026038086", "@num": "R5223-24", "#text": "Code du travail - art. R5223-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025463303", "@num": "R5223-35", "#text": "Code du travail - art. R5223-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024885978", "@num": "R8252-6", "#text": "Code du travail - art. R8252-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050030999", "@num": "R8253-1", "#text": "Code du travail - art. R8253-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031269", "@num": "R8253-2", "#text": "Code du travail - art. R8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050031326", "@num": "R8253-3", "#text": "Code du travail - art. R8253-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041648069", "@num": "R8253-4", "#text": "Code du travail - art. R8253-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020463996", "@num": "R8253-6", "#text": "Code du travail - art. R8253-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049999083", "@num": "R8254-10", "#text": "Code du travail - art. R8254-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178280", "@fin": "2024-01-28", "#text": "Chapitre III : Contribution spéciale.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000049049525", "@fin": "2999-01-01", "#text": "Chapitre III : Amende administrative.", "@debut": "2024-01-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160851", "@fin": "2016-03-09", "#text": "Titre V : Emploi d'étrangers sans titre de travail", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000032171355", "@fin": "2999-01-01", "#text": "Titre V : Emploi d'étrangers non autorisés à travailler", "@debut": "2016-03-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145431", "@fin": "2999-01-01", "#text": "Livre II : Lutte contre le travail illégal", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006904855", "@fin": "2008-05-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018765062", "@fin": "2008-12-29", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020040137", "@fin": "2009-03-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020463802", "@fin": "2011-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380400", "@fin": "2012-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074780", "@fin": "2013-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948146", "@fin": "2016-03-09", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032171316", "@fin": "2017-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2016-03-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811513", "@fin": "2018-01-01", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037994153", "@fin": "2024-01-28", "@num": "L8253-1", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049049509", "@fin": "2999-01-01", "@num": "L8253-1", "@etat": "VIGUEUR", "@debut": "2024-01-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte, pour chaque travailleur étranger sans titre de travail, une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat. Il est, au plus, égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12. Ce montant peut être minoré en cas de non-cumul d'infractions ou en cas de paiement spontané par l'employeur des salaires et indemnités dus au salarié étranger sans titre mentionné à l'article R. 8252-6. Il est alors, au plus, égal à 2 000 fois ce même taux. Il peut être majoré en cas de réitération et est alors, au plus, égal à 15 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.

Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.

" } }, "LEGIARTI000032169085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L330-6-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-03-09" } }, "META_COMMUN": { "ID": "LEGIARTI000032169085", "URL": "article/LEGI/ARTI/00/00/32/16/90/LEGIARTI000032169085.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGIARTI000035881260", "@num": "31", "#text": "Ordonnance n°2017-1491 du 25 octobre 2017 - art. 31 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000035879962", "@nortexte": "MTRD1720755R", "@numtexte": "2017-1491", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2017-10-25" }, { "@id": "LEGIARTI000033326428", "@num": "R330-14", "#text": "Code du travail applicable à Mayotte. - art. R330-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033326430", "@num": "R330-15", "#text": "Code du travail applicable à Mayotte. - art. R330-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033326432", "@num": "R330-16", "#text": "Code du travail applicable à Mayotte. - art. R330-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033326434", "@num": "R330-17", "#text": "Code du travail applicable à Mayotte. - art. R330-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072052", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006140026", "@fin": "2018-01-01", "#text": "TITRE III : MAIN-D'OEUVRE ÉTRANGÈRE.", "@debut": "1991-03-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123938", "@fin": "2018-01-01", "#text": "LIVRE III : EMPLOI", "@debut": "1991-03-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101392", "@fin": "2020-01-01", "#text": "Partie législative", "@debut": "1991-03-06" } ] }, "@cid": "LEGITEXT000006072052", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2020-01-01", "#text": "Code du travail applicable à Mayotte", "@debut": "1991-03-06", "@id_txt": "LEGITEXT000006072052", "@c_titre_court": "Code du travail applicable à Mayotte." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032169085", "@fin": "2018-01-01", "@num": "L330-6-1", "@etat": "ABROGE", "@debut": "2016-03-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance du premier alinéa de l'article L. 330-5 acquitte, pour chaque travailleur étranger non autorisé à travailler, une contribution spéciale.

Dans la limite de cinq mille fois le montant de la rémunération horaire minimale interprofessionnelle garantie prévue à l'article L. 141-2, le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat. Dans la limite de deux mille fois ce même taux, ce montant peut être minoré en cas de non-cumul d'infractions ou en cas de paiement spontané par l'employeur des salaires et indemnités dus au salarié étranger non autorisé à travailler. Dans la limite de quinze mille fois ce même taux, il peut être majoré en cas de réitération.

II.-L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.

Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.

III.-Le paiement de la contribution spéciale est garanti par un privilège sur les biens meubles et effets mobiliers des redevables, où qu'ils se trouvent, au même rang que celui dont bénéficie le Trésor en application de l'article 1920 du code général des impôts.

Les créances privilégiées en application du présent III dues par un commerçant, un artisan ou une personne morale de droit privé même non commerçante sont inscrites à un registre public dans un délai de six mois à compter de leur date limite de paiement.

L'inscription conserve le privilège pendant deux années et six mois à compter du jour où elle est effectuée. Elle ne peut être renouvelée.

IV.-En cas de procédure de sauvegarde, de redressement ou de liquidation judiciaire du redevable ou d'un tiers tenu légalement au paiement de la contribution spéciale, le privilège dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable ne peut plus être exercé pour les créances qui étaient soumises à titre obligatoire à cette inscription.

Les frais de poursuite dus par le redevable à la date du jugement d'ouverture ne sont pas dus.

L'inscription d'une créance privilégiée en application du III du présent article peut faire l'objet à tout moment d'une radiation totale ou partielle.

V.-Un décret en Conseil d'Etat détermine les modalités d'application du présent article.

\n
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Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte, pour chaque travailleur étranger non autorisé à travailler, une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat. Il est, au plus, égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12. Ce montant peut être minoré en cas de non-cumul d'infractions ou en cas de paiement spontané par l'employeur des salaires et indemnités dus au salarié étranger non autorisé à travailler mentionné à l'article R. 8252-6. Il est alors, au plus, égal à 2 000 fois ce même taux. Il peut être majoré en cas de réitération et est alors, au plus, égal à 15 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.

Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.

" } }, "LEGIARTI000032172372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L626-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-03-09" } }, "META_COMMUN": { "ID": "LEGIARTI000032172372", "URL": "article/LEGI/ARTI/00/00/32/17/23/LEGIARTI000032172372.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000699737", "#text": "Ordonnance 45-2658 1945-11-02 art. 21 quinquiès", "@sens": "source", "@cidtexte": "JORFTEXT000000699737", "@numtexte": "45-2658", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000886460", "#text": "LOI n° 78-17 du 6 janvier 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "JORFARTI000025044785", "@num": "46", "#text": "LOI n° 2011-1977 du 28 décembre 2011 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000033023729", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGITEXT000041646893", "#text": "Décret n°2020-163 du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041644912", "@nortexte": "INTV1917533D", "@numtexte": "2020-163", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000042765457", "@num": "7", "#text": "Décret n°2020-1734 du 16 décembre 2020 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000042756398", "@nortexte": "INTV2029045D", "@numtexte": "2020-1734", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-16" }, { "@id": "LEGIARTI000026041023", "@num": "R312-16", "#text": "Code de justice administrative - art. 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Sans préjudice des poursuites judiciaires qui pourront être engagées à son encontre et de la contribution spéciale prévue à l'article L. 8253-1 du code du travail, l'employeur qui aura occupé un travailleur étranger en situation de séjour irrégulier acquittera une contribution forfaitaire représentative des frais de réacheminement de l'étranger dans son pays d'origine.

Le montant total des sanctions pécuniaires prévues, pour l'emploi d'un étranger non autorisé à travailler, au premier alinéa du présent article et à l'article L. 8253-1 du code du travail ne peut excéder le montant des sanctions pénales prévues par les articles L. 8256-2, L. 8256-7 et L. 8256-8 du code du travail ou, si l'employeur entre dans le champ d'application de ces articles, le montant des sanctions pénales prévues par le chapitre II du présent titre.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution. A cet effet, il peut avoir accès aux traitements automatisés des titres de séjour des étrangers dans les conditions définies par la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés.

Sont applicables à la contribution forfaitaire prévue au premier alinéa les dispositions prévues aux articles L. 8253-1 à L. 8253-5 du code du travail en matière de recouvrement et de privilège applicables à la contribution spéciale.

Les sommes recouvrées sont reversées à l'Office français de l'immigration et de l'intégration dans la limite du plafond fixé au I de l'article 46 de la loi n° 2011-1977 du 28 décembre 2011de finances pour 2012. L'Etat prélève 4 % des sommes reversées au titre des frais de recouvrement.

Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat.

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Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte, pour chaque travailleur étranger non autorisé à travailler, une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat. Il est, au plus, égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12. Ce montant peut être minoré en cas de non-cumul d'infractions ou en cas de paiement spontané par l'employeur des salaires et indemnités dus au salarié étranger non autorisé à travailler mentionné à l'article R. 8252-6. Il est alors, au plus, égal à 2 000 fois ce même taux. Il peut être majoré en cas de réitération et est alors, au plus, égal à 15 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et de liquider cette contribution.

Elle est recouvrée par l'Etat comme en matière de créances étrangères à l'impôt et au domaine.

\n
" } }, "LEGIARTI000033812327": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033812327", "URL": "article/LEGI/ARTI/00/00/33/81/23/LEGIARTI000033812327.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 1er de l'ordonnance n° 2017-1390 du 22 septembre 2017, les dispositions du présent article s'appliquent aux revenus perçus ou réalisés à compter du 1er janvier 2019.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. 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L122-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019280469", "@num": "L162-14", "#text": "Code de l'environnement - art. L162-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048248715", "@num": "L171-8", "#text": "Code de l'environnement - art. L171-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022479034", "@num": "L216-1", "#text": "Code de l'environnement - art. L216-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833422", "@num": "L226-8", "#text": "Code de l'environnement - art. 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L171-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045444766", "@num": "L6143-40", "#text": "Code des transports - art. L6143-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. 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L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312749", "@num": "1668", "#text": "Code général des impôts, CGI. - art. 1668", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. 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L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428670", "@num": "524", "#text": "Code civil - art. 524", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. Le privilège établi au 1 s'exerce en outre :

1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;

2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.

3. (Abrogé)

" } }, "LEGIARTI000037994153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8253-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-28", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037994153", "URL": "article/LEGI/ARTI/00/00/37/99/41/LEGIARTI000037994153.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du III de l'article 245 de la loi n° 2018-1317 du 28 décembre 2018, ces dispositions entrent en vigueur le 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037989696", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@id": "LEGIARTI000048849039", "@num": "36", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037935630", "@num": "245", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 245 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000049991557", "#text": "Décret n°2024-814 du 9 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000049991574", "@num": "4", "#text": "Décret n°2024-814 du 9 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049989852", "@nortexte": "IOMV2412071D", "@numtexte": "2024-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-09" }, { "@id": "LEGIARTI000042946747", "@num": "R312-16", "#text": "Code de justice administrative - art. 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\n

Sans préjudice des poursuites judiciaires pouvant être intentées à son encontre, l'employeur qui a employé un travailleur étranger en méconnaissance des dispositions du premier alinéa de l'article L. 8251-1 acquitte, pour chaque travailleur étranger non autorisé à travailler, une contribution spéciale. Le montant de cette contribution spéciale est déterminé dans des conditions fixées par décret en Conseil d'Etat. Il est, au plus, égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12. Ce montant peut être minoré en cas de non-cumul d'infractions ou en cas de paiement spontané par l'employeur des salaires et indemnités dus au salarié étranger non autorisé à travailler mentionné à l'article R. 8252-6. Il est alors, au plus, égal à 2 000 fois ce même taux. Il peut être majoré en cas de réitération et est alors, au plus, égal à 15 000 fois ce même taux.

L'Office français de l'immigration et de l'intégration est chargé de constater et fixer le montant de cette contribution pour le compte de l'Etat selon des modalités définies par convention.

L'Etat est ordonnateur de la contribution spéciale. A ce titre, il liquide et émet le titre de perception.
\n
\n Le comptable public compétent assure le recouvrement de cette contribution comme en matière de créances étrangères à l'impôt et aux domaines.

\n
" } }, "LEGIARTI000044981605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981605", "URL": "article/LEGI/ARTI/00/00/44/98/16/LEGIARTI000044981605.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues au V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021.

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L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les impositions de toutes natures et taxes assimilées, les amendes fiscales et pénales, le droit fixe de procédure mentionné à l'article 1018 A et les créances de toutes natures en matière de contributions indirectes, recouvrés par les comptables publics, bénéficient d'un privilège de paiement appelé privilège du Trésor.
\n
\n Le privilège du Trésor produit ses effets dans les mêmes conditions et au même rang aux droits en principal, à leurs accessoires ainsi qu'aux acomptes devant être versés en l'acquit d'impositions.
\n
\n Le privilège du Trésor s'exerce avant tous les autres sur les meubles et effets mobiliers appartenant aux redevables, en quelque lieu qu'ils se trouvent. Toutefois, pour les créances de toutes natures en matière de contributions indirectes, ce privilège s'exerce après le privilège des frais de justice et autres frais privilégiés et après le privilège du bailleur prévu à l'article 2332 du code civil, dans la limite de six mois de loyer.
\n
\n Le privilège du Trésor en matière de contributions directes, de taxes sur le chiffre d'affaires et de taxes assimilées s'exerce, lorsqu'il n'existe pas d'hypothèque conventionnelle, sur le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble en application du premier alinéa de l'article 524 du code civil.
\n
\n Le privilège du Trésor ne préjudicie pas aux droits que, comme tout créancier, le comptable public peut exercer sur les biens des redevables.
\n
\n 2. Le privilège mentionné au 1 du présent article s'exerce en outre :
\n
\n 1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;
\n
\n 2° Pour la taxe foncière, sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.
\n
\n 3. Les fournisseurs de tabacs mentionnés à l'article 565, les fabricants de spiritueux composés et de boissons à base de céréales ainsi que les expéditeurs de boissons sont, en ce qui concerne les droits de consommation et de circulation, subrogés au privilège conféré à l'administration par le présent article pour le recouvrement des droits qu'ils ont payés pour le compte de leurs clients, sans toutefois que cette subrogation puisse préjudicier aux droits et privilèges de l'administration.

" } }, "LEGIARTI000046872939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046872939", "URL": "article/LEGI/ARTI/00/00/46/87/29/LEGIARTI000046872939.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Se reporter aux conditions d'application prévues au V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021.

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L171-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070667", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045444766", "@num": "L6143-40", "#text": "Code des transports - art. L6143-40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049530", "@num": "L8253-2", "#text": "Code du travail - art. L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006448641", "@num": "2332", "#text": "Code civil - art. 2332 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428670", "@num": "524", "#text": "Code civil - art. 524 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638546", "@num": "L3512-14-7", "#text": "Code de la santé publique - art. L3512-14-7 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les impositions de toutes natures et taxes assimilées, les amendes fiscales et pénales, le droit fixe de procédure mentionné à l'article 1018 A et les créances de toutes natures en matière de contributions indirectes, recouvrés par les comptables publics, bénéficient d'un privilège de paiement appelé privilège du Trésor.
\n
\nLe privilège du Trésor produit ses effets dans les mêmes conditions et au même rang aux droits en principal, à leurs accessoires ainsi qu'aux acomptes devant être versés en l'acquit d'impositions.
\n
\nLe privilège du Trésor s'exerce avant tous les autres sur les meubles et effets mobiliers appartenant aux redevables, en quelque lieu qu'ils se trouvent. Toutefois, pour les créances de toutes natures en matière de contributions indirectes, ce privilège s'exerce après le privilège des frais de justice et autres frais privilégiés et après le privilège du bailleur prévu à l'article 2332 du code civil, dans la limite de six mois de loyer.
\n
\nLe privilège du Trésor en matière de contributions directes, de taxes sur le chiffre d'affaires et de taxes assimilées s'exerce, lorsqu'il n'existe pas d'hypothèque conventionnelle, sur le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble en application du premier alinéa de l'article 524 du code civil.
\n
\nLe privilège du Trésor ne préjudicie pas aux droits que, comme tout créancier, le comptable public peut exercer sur les biens des redevables.
\n
\n2. (Abrogé).
\n
\n3. Les fournisseurs de tabacs agréés en application de l'article L. 3512-14-7 du code de la santé publique, les fabricants de spiritueux composés et de boissons à base de céréales ainsi que les expéditeurs de boissons sont, en ce qui concerne l'accise sur les alcools mentionnée à l'article L. 313-1 du code des impositions sur les biens et services et l'accise sur les tabacs mentionnée à l'article L. 314-1 du même code, subrogés au privilège conféré à l'administration par le présent article pour le recouvrement des droits qu'ils ont payés pour le compte de leurs clients, sans toutefois que cette subrogation puisse préjudicier aux droits et privilèges de l'administration.

" } }, "LEGIARTI000048639239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639239", "URL": "article/LEGI/ARTI/00/00/48/63/92/LEGIARTI000048639239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. 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1. Les impositions de toutes natures et taxes assimilées, les amendes fiscales et pénales, le droit fixe de procédure mentionné à l'article 1018 A et les créances de toutes natures en matière de contributions indirectes, recouvrés par les comptables publics, bénéficient d'un privilège de paiement appelé privilège du Trésor.
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Le privilège du Trésor produit ses effets dans les mêmes conditions et au même rang aux droits en principal, à leurs accessoires ainsi qu'aux acomptes devant être versés en l'acquit d'impositions.
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Le privilège du Trésor s'exerce avant tous les autres sur les meubles et effets mobiliers appartenant aux redevables, en quelque lieu qu'ils se trouvent. Toutefois, pour les créances de toutes natures en matière de contributions indirectes, ce privilège s'exerce après le privilège des frais de justice et autres frais privilégiés et après le privilège du bailleur prévu à l'article 2332 du code civil, dans la limite de six mois de loyer.
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Le privilège du Trésor en matière de contributions directes, de taxes sur le chiffre d'affaires et de taxes assimilées s'exerce, lorsqu'il n'existe pas d'hypothèque conventionnelle, sur le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble en application du premier alinéa de l'article 524 du code civil.
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Le privilège du Trésor ne préjudicie pas aux droits que, comme tout créancier, le comptable public peut exercer sur les biens des redevables.
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2. (Abrogé).
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3. Les fournisseurs de tabacs agréés en application de l'article L. 3512-14-7 du code de la santé publique, les fabricants de spiritueux composés et de boissons à base de céréales ainsi que les expéditeurs de boissons sont, en ce qui concerne l'accise sur les alcools mentionnée à l'article L. 313-1 du code des impositions sur les biens et services et l'accise sur les tabacs mentionnée à l'article L. 314-1 du même code, subrogés au privilège conféré à l'administration par le présent article pour le recouvrement des droits qu'ils ont payés pour le compte de leurs clients, sans toutefois que cette subrogation puisse préjudicier aux droits et privilèges de l'administration.

\n
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Le ministre chargé de l'immigration prononce, au vu des procès-verbaux et des rapports qui lui sont transmis en application de l'article L. 8271-17, une amende administrative contre l'auteur d'un manquement aux articles L. 8251-1 et L. 8251-2, sans préjudice des poursuites judiciaires pouvant être intentées à son encontre.

Lorsqu'il prononce l'amende, le ministre chargé de l'immigration prend en compte, pour déterminer le montant de cette dernière, les capacités financières de l'auteur d'un manquement, le degré d'intentionnalité, le degré de gravité de la négligence commise et les frais d'éloignement du territoire français du ressortissant étranger en situation irrégulière.

Le montant de l'amende est, au plus, égal à 5 000 fois le taux horaire du minimum garanti prévu à l'article L. 3231-12. Il peut être majoré en cas de réitération et est alors, au plus, égal à 15 000 fois ce même taux.

L'amende est appliquée autant de fois qu'il y a d'étrangers concernés.

Lorsque sont prononcées, à l'encontre de la même personne, une amende administrative en application du présent article et une sanction pénale en application des articles L. 8256-2, L. 8256-7 et L. 8256-8 à raison des mêmes faits, le montant global des amendes prononcées ne dépasse pas le maximum légal le plus élevé des sanctions encourues.

L'Etat est ordonnateur de l'amende. A ce titre, il liquide et émet le titre de perception.

Le comptable public compétent assure le recouvrement de cette amende comme en matière de créances étrangères à l'impôt et aux domaines.

Les conditions d'application du présent article sont déterminées par décret en Conseil d'Etat.

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1. Le privilège du Trésor en matière de contributions directes, taxes assimilées et amendes s’exerce avant tout autre pendant une période de deux ans, comptée dans tous les cas à dater de la mise en recouvrement du rôle, sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu’ils se trouvent. Ce privilège s’exerce, lorsqu’il n’existe pas d’hvpothèques conventionnelles, sur tout le matériel servant à l’exploitation d’un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions du paragraphe 1er de l’article 524 du code civil.

2. Le privilège établi au paragraphe précédent s’exerce en outre :

1° Pour la fraction de taxe proportionnelle ou de l’impôt sur les sociétés due par le contribuable à raison des revenus d’un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;

2° Pour la contribution foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution ;

3. Le privilège institué par les paragraphes 1 et 2 du présent article peut être exercé pour le recouvrement des versements qui doivent être effectués par les contribuables en exécution de l'article 1664 ci-dessus avant la mise en recouvrement des rôles dans lesquels seront comprises les impositions en l’acquit desquelles les versements serunt imputés et dès l’exigibilité desdits versements.

4. Le privilège institué par le paragraphe 1 du présent article peut être exercé pour le recouvrement des acomptes qui doivent être versés en l’acquit de l’impôt sur les sociétés dans les conditions prévues par l’article 1668 ci-dessus.

" } }, "LEGIARTI000049446006": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1953-02-08" } }, "META_COMMUN": { "ID": "LEGIARTI000049446006", "URL": "article/LEGI/ARTI/00/00/49/44/60/LEGIARTI000049446006.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 61 de la loi de finances pour l’exercice 1953 (n° 53-79 du 7 février 1953), JORF du 8 février 1953, p. 1234.

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1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s’exerce avant tout autre pendant une période de deux ans, comptée dans tous les cas à dater de la mise en recouvrement du rôle, sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu’ils se trouvent. Ce privilège s’exerce, lorsqu’il n’existe pas d’hvpothèques conventionnelles, sur tout le matériel servant à l’exploitation d’un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions du paragraphe 1er de l’article 524 du code civil.

2. Le privilège établi au paragraphe précédent s’exerce en outre :

2° Pour la contribution foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution ;

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000033812327", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020013571", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044981605", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037994153", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049259319", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048639239", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049446006", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313312", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313313", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026948146", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313311", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033811513", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020040137", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020463802", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025074780", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018765062", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023380400", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006904855", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032171316", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049049509", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046872939", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032169085", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "CREE" }, { "article_id": "LEGIARTI000032172372", "cible": true, "cidtexte": "JORFTEXT000032164264", "id": "LEGIARTI000032165703", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032165703", "liens_entrants": true }

Article 65 ENTIEREMENT_MODIF (LOI n° 2016-274 du 7 mars 2016 relative au droit des étrangers en France (1))