{ "article": { "LEGIARTI000033039369": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033039369", "URL": "article/LEGI/ARTI/00/00/33/03/93/LEGIARTI000033039369.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000033040769", "#text": "Code général des impôts, annexe 3, CGIAN3. - 1 : Etablissement et mise en recouvrement des r... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000033040771", "#text": "Code général des impôts, annexe 3, CGIAN3. - I : Rôles et avis d'imposition (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312660", "@num": "1658", "#text": "Code général des impôts, CGI. - art. 1658", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033027685", "@nor": "FCPE1618295D", "@num": "2016-1116", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1116 du 11 août 2016 portant répartition de la compétence en matière d'homologation des rôles d'impôts directs et taxes assimilées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033027685", "@c_titre_court": "Décret n°2016-1116 du 11 août 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1116 du 11 août 2016 portant répartition de la compétence en matière d'homologation des rôles d'impôts directs et taxes assimilées", "@debut": "2016-09-09", "@id_txt": "LEGITEXT000033039363", "@c_titre_court": "Décret n°2016-1116 du 11 août 2016" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2016-08-14", "@date_signature": "2016-08-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033039369", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033027691", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. I : Rôles et avis d'imposition, Sct. 1 : Etablissement et mise en recouvrement des rôles, Art. 351\n
\n

\n
" } }, "LEGIARTI000006312660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-05-11", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312660", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312660.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1658AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet.
\n
Celui-ci peut déléguer ses pouvoirs au directeur des services fiscaux, en ce qui concerne les rôles établis par ce chef de service, sans qu'il en résulte de modification au point de vue de la compétence des tribunaux.
" } }, "LEGIARTI000006312661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-03-02", "DATE_DEBUT": "1982-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312661", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312661.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1658AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000879744", "#text": "Décret 82-389 1982-05-10 ART. 1 JORF 11 MAI 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000879744", "@numtexte": "82-389", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-10" }, { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du commissaire de la République.
\n
Celui-ci peut déléguer ses pouvoirs au directeur des services fiscaux, en ce qui concerne les rôles établis par ce chef de service, sans qu'il en résulte de modification au point de vue de la compétence des tribunaux.
" } }, "LEGIARTI000006312662": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-30", "DATE_DEBUT": "1988-03-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006312662", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312662.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1658AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006352318", "@num": "1", "#text": "Décret n°88-199 du 29 février 1988 - art. 1 (V) JORF 2 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684439", "@nortexte": "INTX8800011D", "@numtexte": "88-199", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-29" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133902", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet.
\n
Celui-ci peut déléguer ses pouvoirs au directeur des services fiscaux, en ce qui concerne les rôles établis par ce chef de service, sans qu'il en résulte de modification au point de vue de la compétence des tribunaux.
" } }, "LEGIARTI000006312663": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1988-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312663", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312663.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1658AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275499", "@num": "21", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 21 (V) JORF 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162896", "@fin": "2999-01-01", "#text": "1 : Établissement et mise en recouvrement des rôles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147231", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet.

\n
\n

Pour l'application du premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs au directeur des services fiscaux et aux collaborateurs de celui-ci ayant au moins le grade de directeur divisionnaire. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

\n
" } }, "LEGIARTI000022178423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022178423", "URL": "article/LEGI/ARTI/00/00/22/17/84/LEGIARTI000022178423.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168139", "@num": "52", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 52", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162896", "@fin": "2999-01-01", "#text": "1 : Établissement et mise en recouvrement des rôles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147231", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet.

Pour l'application du premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs au directeur départemental des finances publiques et aux collaborateurs de celui-ci ayant au moins le grade de directeur divisionnaire. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

" } }, "LEGIARTI000023410040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023410040", "URL": "article/LEGI/ARTI/00/00/23/41/00/LEGIARTI000023410040.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162896", "@fin": "2999-01-01", "#text": "1 : Établissement et mise en recouvrement des rôles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147231", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet ou d'avis de mise en recouvrement.

Pour l'application de la procédure de recouvrement par voie de rôle prévue au premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs aux agents de catégorie A désignés par le responsable départemental des finances publiques et détenant au moins un grade fixé par décret en Conseil d'Etat. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

" } }, "LEGIARTI000025091544": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025091544", "URL": "article/LEGI/ARTI/00/00/25/09/15/LEGIARTI000025091544.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGIARTI000025062659", "@num": "1", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162896", "@fin": "2999-01-01", "#text": "1 : Établissement et mise en recouvrement des rôles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147231", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet ou d'avis de mise en recouvrement.

Pour l'application de la procédure de recouvrement par voie de rôle prévue au premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs aux agents de catégorie A placés sous l'autorité des directeurs départementaux des finances publiques ou des responsables de services à compétence nationale, détenant au moins un grade fixé par décret en Conseil d'Etat. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

" } }, "LEGIARTI000031781321": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781321", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781321.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036113086", "@num": "1", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGIARTI000031734722", "@num": "76", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 76", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000022178425", "@num": "1659", "#text": "Code général des impôts, CGI. - art. 1659 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670115", "@num": "376-0 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033040762", "@num": "351", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 351 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162896", "@fin": "2999-01-01", "#text": "1 : Établissement et mise en recouvrement des rôles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147231", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234158", "@fin": "1979-07-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312660", "@fin": "1982-05-11", "@num": "1658", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312661", "@fin": "1988-03-02", "@num": "1658", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312662", "@fin": "1988-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312663", "@fin": "2010-05-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178423", "@fin": "2011-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410040", "@fin": "2011-12-30", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091544", "@fin": "2016-01-01", "@num": "1658", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781321", "@fin": "2020-12-31", "@num": "1658", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915030", "@fin": "2999-01-01", "@num": "1658", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les impôts directs et les taxes assimilées sont recouvrés en vertu soit de rôles rendus exécutoires par arrêté du directeur général des finances publiques ou du préfet, soit d'avis de mise en recouvrement.

Pour l'application de la procédure de recouvrement par voie de rôle prévue au premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs aux agents de catégorie A placés sous l'autorité des directeurs départementaux des finances publiques ou des responsables de services à compétence nationale, détenant au moins un grade fixé par décret en Conseil d'Etat. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

" } }, "LEGIARTI000033040762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "351", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-09-09" } }, "META_COMMUN": { "ID": "LEGIARTI000033040762", "URL": "article/LEGI/ARTI/00/00/33/04/07/LEGIARTI000033040762.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033039369", "@num": "1", "#text": "Décret n°2016-1116 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000006312660", "@num": "1658", "#text": "Code général des impôts, CGI. - art. 1658 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162325", "@fin": "2002-01-01", "#text": "1 : Rôles auxiliaires.", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000033040769", "@fin": "2999-01-01", "#text": "1 : Etablissement et mise en recouvrement des rôles", "@debut": "2016-09-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146876", "@fin": "2002-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000033040771", "@fin": "2999-01-01", "#text": "I : Rôles et avis d'imposition", "@debut": "2016-09-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299566", "@fin": "2002-01-01", "@num": "351", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033040762", "@fin": "2999-01-01", "@num": "351", "@etat": "VIGUEUR", "@debut": "2016-09-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article 1658 du code général des impôts, les rôles d'impôts directs et taxes assimilées sont rendus exécutoires :

1° Par arrêté du directeur général des finances publiques, s'agissant des rôles généraux d'impôt sur le revenu et de prélèvements sociaux recouvrés comme en matière d'impôt sur le revenu ;

2° Par arrêté du préfet, s'agissant des autres rôles.

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Pour l'application de la procédure de recouvrement par voie de rôle prévue au premier alinéa, le représentant de l'Etat dans le département peut déléguer ses pouvoirs aux agents de catégorie A placés sous l'autorité des directeurs départementaux des finances publiques ou des responsables de services à compétence nationale, détenant au moins un grade fixé par décret en Conseil d'Etat. La publicité de ces délégations est assurée par la publication des arrêtés de délégation au recueil des actes administratifs de la préfecture.

Le directeur général des finances publiques peut, par arrêté publié au Journal officiel, déléguer sa signature à des fonctionnaires de catégorie A.

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Les impôts directs et les taxes y assimilées sont recouvrés en vertu de rôles rendus exécutoires par arrêté du préfet.

Celui-ci peut déléguer ses pouvoirs au directeur des contributions directes, en ce qui concerne les rôles établis par ce chef de service, sans qu’il en résulte de modification au point de vue de la compétence des tribunaux.

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Article 1 ENTIEREMENT_MODIF (Décret n° 2016-1116 du 11 août 2016 portant répartition de la compétence en matière d'homologation des rôles d'impôts directs et taxes assimilées)