{ "article": { "LEGIARTI000032397200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032397200", "URL": "article/LEGI/ARTI/00/00/32/39/72/LEGIARTI000032397200.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032400378", "@num": "121", "#text": "Loi n° 2003-239 du 18 mars 2003 - art. 121 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000412199", "@nortexte": "INTX0200145L", "@numtexte": "2003-239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-03-18" }, { "@id": "LEGIARTI000006528932", "@num": "42", "#text": "Loi n° 2003-239 du 18 mars 2003 - art. 42 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000412199", "@nortexte": "INTX0200145L", "@numtexte": "2003-239", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2003-03-18" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070158", "#text": "Code de l'entrée et du séjour des étrangers et du droit d'asile.", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796508", "@num": "L121-10", "#text": "Code de l'action sociale et des familles - art. L121-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032400367", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032397170", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives à l'accompagnement des victimes de la prostitution", "@debut": "2016-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032397173", "@fin": "2999-01-01", "#text": "Chapitre II : Protection des victimes de la prostitution et création d'un parcours de sortie de la prostitution et d'insertion sociale et professionnelle", "@debut": "2016-04-15" } ] }, "@cid": "JORFTEXT000032396046", "@nor": "FDFX1331971L", "@num": "2016-444", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-444 du 13 avril 2016 visant à renforcer la lutte contre le système prostitutionnel et à accompagner les personnes prostituées (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000032396046", "@c_titre_court": "LOI n° 2016-444 du 13 avril 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-444 du 13 avril 2016 visant à renforcer la lutte contre le système prostitutionnel et à accompagner les personnes prostituées (1)", "@debut": "2016-04-15", "@id_txt": "LEGITEXT000032397169", "@c_titre_court": "LOI n°2016-444 du 13 avril 2016" } ], "@date_publi": "2016-04-14", "@date_signature": "2016-04-13" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000032397200", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000032396112", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de l'action sociale et des familles
\n Art. L121-9, Art. L121-10\n
\n

\n
\n
A modifié les dispositions suivantes :

- Loi n°2003-239 du 18 mars 2003
\n Art. 42, Art. 121\n
\n

\n
\n
\n
" } }, "LEGIARTI000006315526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315526", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut accorder sur la demande du contribuable ;
\n
1° Des remises totales ou partielles d'impôts directs régulièrement établis lorsque le contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ;
\n
2° Des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;
\n
3° Par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
Aucune autorité publique ne peut accorder de remise totale ou partielle de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes et de taxes assimilées à ces droits, taxes et contributions.
" } }, "LEGIARTI000006315527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315527", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006657992", "@num": "94", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 94 () JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-02-02 13S-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006292618", "@num": "L331-1", "#text": "Code de la consommation - art. L331-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006292668", "@num": "L332-3", "#text": "Code de la consommation - art. L332-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration peut accorder sur la demande du contribuable ;
\n
1° Des remises totales ou partielles d'impôts directs régulièrement établis lorsque le contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ; ces remises totales ou partielles sont également prises au vu des recommandations de la commission visée à l'article L. 331-1 du code de la consommation ou des mesures prises par le juge visées à l'article L. 332-3 du même code.
\n
2° Des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;
\n
3° Par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
Aucune autorité publique ne peut accorder de remise totale ou partielle de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes et de taxes assimilées à ces droits, taxes et contributions.
" } }, "LEGIARTI000006315528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315528", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006826555", "@num": "45", "#text": "Loi n°2003-710 du 1 août 2003 - art. 45 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428979", "@nortexte": "VILX0300056L", "@numtexte": "2003-710", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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L'administration peut accorder sur la demande du contribuable ;
\n
1° Des remises totales ou partielles d'impôts directs régulièrement établis lorsque le contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ;
\n
2° Des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ;
\n
3° Par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives.
\n
L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers.
\n
Aucune autorité publique ne peut accorder de remise totale ou partielle de droits d'enregistrement, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes et de taxes assimilées à ces droits, taxes et contributions.
" } }, "LEGIARTI000006315529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315529", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL247AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321759", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - 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art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

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

" } }, "LEGIARTI000006528932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-04-15", "DATE_DEBUT": "2003-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006528932", "URL": "article/LEGI/ARTI/00/00/06/52/89/LEGIARTI000006528932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPED1XXXXXX042AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006120440", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions relatives à la lutte contre la traite des êtres humains et le proxénétisme.", "@debut": "2003-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095951", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX FORCES DE SECURITE INTERIEURE ET A LA PROTECTION DES PERSONNES ET DES BIENS", "@debut": "2003-03-19" } ] }, "@cid": "JORFTEXT000000412199", "@nor": "INTX0200145L", "@num": "2003-239", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2003-239 du 18 mars 2003 pour la sécurité intérieure (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000412199", "@c_titre_court": "Loi n°2003-239 du 18 mars 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-239 du 18 mars 2003 pour la sécurité intérieure (1).", "@debut": "2003-03-19", "@id_txt": "LEGITEXT000005634107", "@c_titre_court": "Loi n° 2003-239 du 18 mars 2003" } ], "@date_publi": "2003-03-19", "@date_signature": "2003-03-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006528932", "@fin": "2016-04-15", "@num": "42", "@etat": "ABROGE", "@debut": "2003-03-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne victime de l'exploitation de la prostitution doit bénéficier d'un système de protection et d'assistance, assuré et coordonné par l'administration en collaboration active avec les divers services d'interventions sociales.
\n
" } }, "LEGIARTI000006796508": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L121-10", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-04-15", "DATE_DEBUT": "2000-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006796508", "URL": "article/LEGI/ARTI/00/00/06/79/65/LEGIARTI000006796508.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SXAXXXXXXXX1X121L10AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000402347", "#text": "Ordonnance 2000-1249 2000-12-21", "@sens": "source", "@cidtexte": "JORFTEXT000000402347", "@nortexte": "MESX0000083P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000215460", "#text": "Loi 2002-2 2002-01-02 art. 87 JORF 3 janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000215460", "@nortexte": "MESX0000158L", "@numtexte": "2002-2", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-02" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000032400367", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174324", "@fin": "2999-01-01", "#text": "Section 3 : Etat.", "@debut": "2000-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157558", "@fin": "2999-01-01", "#text": "Chapitre Ier : Collectivités publiques et organismes responsables", "@debut": "2000-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142832", "@fin": "2999-01-01", "#text": "Titre II : Compétences", "@debut": "2000-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128457", "@fin": "2999-01-01", "#text": "Livre Ier : Dispositions générales", "@debut": "2000-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107980", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-12-23" } ] }, "@cid": "LEGITEXT000006074069", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'action sociale et des familles", "@debut": "2000-12-23", "@id_txt": "LEGITEXT000006074069", "@c_titre_court": "Code de l'action sociale et des familles" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006796508", "@fin": "2016-04-15", "@num": "L121-10", "@etat": "ABROGE", "@debut": "2000-12-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045137445", "@fin": "2999-01-01", "@num": "L121-10", "@etat": "VIGUEUR", "@debut": "2022-02-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application de l'article L. 121-9 sont déterminées par décret en Conseil d'Etat.
\n
" } }, "LEGIARTI000023410003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023410003", "URL": "article/LEGI/ARTI/00/00/23/41/00/LEGIARTI000023410003.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023363940", "@num": "55", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - 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L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

" } }, "LEGIARTI000028312008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312008", "URL": "article/LEGI/ARTI/00/00/28/31/20/LEGIARTI000028312008.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - 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A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

" } }, "LEGIARTI000029012242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012242", "URL": "article/LEGI/ARTI/00/00/29/01/22/LEGIARTI000029012242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. 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L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

L'administration ne peut transiger :

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

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

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I.-Dans chaque département, l'Etat assure la protection des personnes victimes de la prostitution, du proxénétisme ou de la traite des êtres humains et leur fournit l'assistance dont elles ont besoin, notamment en leur procurant un placement dans un des établissements mentionnés à l'article L. 345-1.

Une instance chargée d'organiser et de coordonner l'action en faveur des victimes de la prostitution, du proxénétisme et de la traite des êtres humains est créée dans chaque département. Elle met en œuvre le présent article. Elle est présidée par le représentant de l'Etat dans le département. Elle est composée de représentants de l'Etat, notamment des services de police et de gendarmerie, de représentants des collectivités territoriales, d'un magistrat, de professionnels de santé et de représentants d'associations.

II.-Un parcours de sortie de la prostitution et d'insertion sociale et professionnelle est proposé à toute personne victime de la prostitution, du proxénétisme et de la traite des êtres humains aux fins d'exploitation sexuelle. Il est défini en fonction de l'évaluation de ses besoins sanitaires, professionnels et sociaux, afin de lui permettre d'accéder à des alternatives à la prostitution. Il est élaboré et mis en œuvre, en accord avec la personne accompagnée, par une association mentionnée à l'avant-dernier alinéa du présent II.

L'engagement de la personne dans le parcours de sortie de la prostitution et d'insertion sociale et professionnelle est autorisé par le représentant de l'Etat dans le département, après avis de l'instance mentionnée au second alinéa du I et de l'association mentionnée au premier alinéa du présent II.

La personne engagée dans le parcours de sortie de la prostitution et d'insertion sociale et professionnelle peut se voir délivrer l'autorisation provisoire de séjour mentionnée à l'article L. 316-1-1 du code de l'entrée et du séjour des étrangers et du droit d'asile. Elle est présumée satisfaire aux conditions de gêne ou d'indigence prévues au 1° de l'article L. 247 du livre des procédures fiscales. Lorsqu'elle ne peut prétendre au bénéfice des allocations prévues aux articles L. 262-2 du présent code, L. 744-9 du code de l'entrée et du séjour des étrangers et du droit d'asile et L. 5423-8 du code du travail, une aide financière à l'insertion sociale et professionnelle lui est versée.

L'aide mentionnée au troisième alinéa du présent II est à la charge de l'Etat. Elle est financée par les crédits du fonds pour la prévention de la prostitution et l'accompagnement social et professionnel des personnes prostituées institué à l'article 7 de la loi n° 2016-444 du 13 avril 2016 visant à renforcer la lutte contre le système prostitutionnel et à accompagner les personnes prostituées. Le montant de l'aide et l'organisme qui la verse pour le compte de l'Etat sont déterminés par décret. Le bénéfice de cette aide est accordé par décision du représentant de l'Etat dans le département après avis de l'instance mentionnée au second alinéa du I. Il est procédé au réexamen de ce droit dès lors que des éléments nouveaux modifient la situation du bénéficiaire. L'aide est incessible et insaisissable.

L'instance mentionnée au second alinéa du I du présent article assure le suivi du parcours de sortie de la prostitution et d'insertion sociale et professionnelle. Elle veille à ce que la sécurité de la personne accompagnée et l'accès aux droits mentionnés au troisième alinéa du présent II soient garantis. Elle s'assure du respect de ses engagements par la personne accompagnée.

Le renouvellement du parcours de sortie de la prostitution et d'insertion sociale et professionnelle est autorisé par le représentant de l'Etat dans le département, après avis de l'instance mentionnée au second alinéa du I et de l'association mentionnée au premier alinéa du présent II. La décision de renouvellement tient compte du respect de ses engagements par la personne accompagnée, ainsi que des difficultés rencontrées.

Toute association choisie par la personne concernée qui aide et accompagne les personnes en difficulté, en particulier les personnes prostituées, peut participer à l'élaboration et à la mise en œuvre du parcours de sortie de la prostitution et d'insertion sociale et professionnelle, dès lors qu'elle remplit les conditions d'agrément fixées par décret en Conseil d'Etat.

Les conditions d'application du présent article sont déterminées par le décret mentionné à l'avant-dernier alinéa du présent II.

\n
" } }, "LEGIARTI000032400378": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000032400378", "URL": "article/LEGI/ARTI/00/00/32/40/03/LEGIARTI000032400378.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006336753", "@num": "7", "#text": "Ordonnance n° 2000-372 du 26 avril 2000 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000582390", "@nortexte": "INTX0000047R", "@numtexte": "2000-372", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-04-26" }, { "@id": "JORFTEXT000000771533", "#text": "Ordonnance n° 2002-388 du 20 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000771533", "@nortexte": "INTX0200012R", "@numtexte": "2002-388", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2002-03-20" }, { "@id": "JORFTEXT000000412199", "#text": "Loi n°2003-239 du 18 mars 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000412199", "@nortexte": "INTX0200145L", "@numtexte": "2003-239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-03-18" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006120443", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions de portée générale.", "@debut": "2003-03-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006095959", "@fin": "2999-01-01", "#text": "TITRE VI : DISPOSITIONS RELATIVES À L'OUTRE-MER", "@debut": "2003-03-19" } ] }, "@cid": "JORFTEXT000000412199", "@nor": "INTX0200145L", "@num": "2003-239", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2003-239 du 18 mars 2003 pour la sécurité intérieure (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000412199", "@c_titre_court": "Loi n°2003-239 du 18 mars 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-239 du 18 mars 2003 pour la sécurité intérieure (1).", "@debut": "2003-03-19", "@id_txt": "LEGITEXT000005634107", "@c_titre_court": "Loi n° 2003-239 du 18 mars 2003" } ], "@date_publi": "2003-03-19", "@date_signature": "2003-03-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006529023", "@fin": "2016-04-15", "@num": "121", "@etat": "MODIFIE", "@debut": "2003-03-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032400378", "@fin": "2999-01-01", "@num": "121", "@etat": "VIGUEUR", "@debut": "2016-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les articles 1er, 8 à 13, 16 à 22, 23 (I), 24 à 41, 44, 45, 47 à 51, 53, 57, 59, 60, 63 à 65, 73, 76, 78 (I et II), 80 à 85, 90, 110, 111, 112 (I, II et V), 113 et 117 sont applicables en Nouvelle-Calédonie, en Polynésie française et dans les îles Wallis-et-Futuna sous réserve des adaptations suivantes :

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\n

Pour l'application de l'article 76 en Nouvelle-Calédonie :

\n
\n

a) Après les mots : menace à l'ordre public, sont insérés les mots : et après la consultation prévue à l'article 7 de l'ordonnance n° 2002-388 du 20 mars 2002 relative à l'entrée et au séjour des étrangers en Nouvelle-Calédonie, ;

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\n

b) La dernière phrase du premier alinéa est ainsi rédigée :

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\n

Cette autorisation provisoire de séjour ouvre droit à l'exercice d'une activité professionnelle dans les conditions prévues par la législation et la réglementation en vigueur localement.

\n
\n

Pour l'application de l'article 76 en Polynésie française, après les mots : menace à l'ordre public, sont insérés les mots : et après consultation du comité consultatif prévue à l'article 7 de l'ordonnance n° 2000-372 du 26 avril 2000 relative aux conditions d'entrée et de séjour des étrangers en Polynésie française.

\n
" } }, "LEGIARTI000037526861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L247", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526861", "URL": "article/LEGI/ARTI/00/00/37/52/68/LEGIARTI000037526861.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000037520332", "@num": "35", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

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

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

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000037935686", "@num": "132", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000037935564", "@num": "48", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

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

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

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

" }, "LIENS": { "LIEN": [ { "#text": "Décret 1938-06-25 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 3 1, ART. 11 1, 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "LEGIARTI000006409156", "@num": "179", "#text": "Décret n°85-1388 du 27 décembre 1985 - art. 179 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000688577", "@numtexte": "85-1388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-27" }, { "@id": "LEGIARTI000027479946", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000006331468", "@num": "3", "#text": "Décret n°2001-275 du 2 avril 2001 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000222331", "@nortexte": "ECOF0100009D", "@numtexte": "2001-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-04-02" }, { "@id": "LEGIARTI000006231235", "@num": "7", "#text": "Décret n°2004-505 du 7 juin 2004 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000417935", "@nortexte": "ECOR0404041D", "@numtexte": "2004-505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-07" }, { "@id": "LEGIARTI000006245089", "@num": "3", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000019284921", "@num": "164", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 164 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGIARTI000023681628", "@num": "5", "#text": "Arrêté du 14 janvier 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023679534", "@nortexte": "BCRD1102078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-14" }, { "@id": "LEGIARTI000023721162", "@num": "1", "#text": "Décret n°2011-276\n du 16 mars 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023720532", "@nortexte": "EFIE1101169D", "@numtexte": "2011-276", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-16" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000032205956", "@num": "36", "#text": "LOI n°2016-297 du 14 mars 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032205234", "@nortexte": "FDFX1507648L", "@numtexte": "2016-297", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-14" }, { "@id": "LEGIARTI000032397200", "@num": "5", "#text": "LOI n°2016-444 du 13 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032396046", "@nortexte": "FDFX1331971L", "@numtexte": "2016-444", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-13" }, { "@id": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000044939177", "@num": "47", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 47 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044939121", "@num": "61", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 61 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000048717456", "@num": "3", "#text": "Arrêté du 28 décembre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000049632822", "@num": "4", "#text": "LOI n°2024-494 du 31 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629693", "@nortexte": "JUSX2401600L", "@numtexte": "2024-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-05-31" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313297", "@num": "1912", "#text": "Code général des impôts, CGI. - art. 1912", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 2 (al. 1) 3", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042919668", "@num": "L121-9", "#text": "Code de l'action sociale et des familles - art. L121-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817228", "@num": "L213-11-11", "#text": "Code de l'environnement - art. L213-11-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817220", "@num": "L213-19", "#text": "Code de l'environnement - art. L213-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813920", "@num": "A332-5", "#text": "Code de l'urbanisme - art. A332-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520587", "@num": "212", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 212 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154332", "@num": "R612-11", "#text": "Code monétaire et financier - art. R612-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028154316", "@num": "R612-19", "#text": "Code monétaire et financier - art. R612-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315978", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287784", "@num": "L247-0 A", "#text": "Livre des procédures fiscales - art. L247-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191262", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622500", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316743", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316723", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147338", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315526", "@fin": "1999-03-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315527", "@fin": "2003-08-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315528", "@fin": "2003-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315529", "@fin": "2011-03-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410003", "@fin": "2013-12-08", "@num": "L247", "@etat": "MODIFIE", "@debut": "2011-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312008", "@fin": "2014-05-30", "@num": "L247", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012242", "@fin": "2018-10-25", "@num": "L247", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526861", "@fin": "2018-12-31", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988586", "@fin": "2022-01-01", "@num": "L247", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874424", "@fin": "2024-06-02", "@num": "L247", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049633806", "@fin": "2999-01-01", "@num": "L247", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration peut accorder sur la demande du contribuable ;

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

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

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

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

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

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315526", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023410003", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037526861", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044874424", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032400367", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006315529", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006796508", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006315528", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028312008", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037988586", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000032400378", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006315527", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006528932", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000029012242", "cible": true, "cidtexte": "JORFTEXT000032396046", "id": "LEGIARTI000032397200", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000032397200", "liens_entrants": true }

Article 5 ENTIEREMENT_MODIF (LOI n° 2016-444 du 13 avril 2016 visant à renforcer la lutte contre le système prostitutionnel et à accompagner les personnes prostituées (1))