{ "article": { "LEGIARTI000033815308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "67 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815308", "URL": "article/LEGI/ARTI/00/00/33/81/53/LEGIARTI000033815308.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782292", "@num": "21", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037313106", "@num": "345 bis", "#text": "Code des douanes - art. 345 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815314", "@num": "67 A", "#text": "Code des douanes - art. 67 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021658051", "@fin": "2017-01-01", "#text": "Chapitre V : Procédure préalable à la prise de décision : le droit d'être entendu.", "@debut": "2010-01-01" }, { "@id": "LEGISCTA000033815321", "@fin": "2999-01-01", "#text": "Chapitre V : Procédure contradictoire préalable à la prise de décision", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099261", "@fin": "2999-01-01", "#text": "Titre II : Organisation et fonctionnement du service des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658045", "@fin": "2017-01-01", "@num": "67 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815308", "@fin": "2018-08-12", "@num": "67 B", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037313115", "@fin": "2999-01-01", "@num": "67 B", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le redevable est informé des motifs et du montant de la taxation encourue par tout agent de l'administration des douanes et droits indirects. Il est invité à faire connaître ses observations." } }, "LEGIARTI000033782292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033782292", "URL": "article/LEGI/ARTI/00/00/33/78/22/LEGIARTI000033782292.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033815375", "@num": "38", "#text": "Loi n° 93-1 du 4 janvier 1993 - art. 38 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000726939", "@nortexte": "DOMX9200114L", "@numtexte": "93-1", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-04" }, { "@id": "LEGISCTA000033790049", "#text": "Livre des procédures fiscales - 1° bis : Avis de saisie en matière de contribut... 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L212-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033868181", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033782042", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033782047", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2017-01-01" } ] }, "@cid": "JORFTEXT000033734341", "@nor": "ECFX1629304L", "@num": "2016-1918", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033734341", "@c_titre_court": "LOI n° 2016-1918 du 29 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1918 du 29 décembre 2016 de finances rectificative pour 2016 (1)", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000033782038", "@c_titre_court": "LOI n°2016-1918 du 29 décembre 2016" } ], "@date_publi": "2016-12-30", "@date_signature": "2016-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033782292", "@fin": "2999-01-01", "@num": "21", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033734374", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à IV. - A créé les dispositions suivantes :

- Code des douanes
\n Sct. Chapitre VII : Intérêt de retard , Art. 440 bis\n
\n

\n
\n

A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. 1° bis : Avis de saisie en matière de contributions indirectes , Art. L263 B\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des douanes
\n Sct. Section 2 ter : Contentieux du recouvrement , Art. 349 nonies, Art. 388
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes
\n Art. 266 terdecies, Art. 347\n
\n

\n
\n

A modifié les dispositions suivantes :

- Loi n° 93-1 du 4 janvier 1993
\n Art. 38\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des douanes
\n Art. 65, Sct. Chapitre V : Procédure contradictoire préalable à la prise de décision, Art. 67 A, Art. 67 B, Art. 67 C, Art. 67 D\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des douanes
\n Art. 390 ter\n
\n

\n
\n

A modifié les dispositions suivantes :

- Code des relations entre le public et l'administration
\n Art. L212-2\n
\n

\n
\n

A créé les dispositions suivantes :

- Code des douanes
\n Art. 67 D-1, Art. 67 D-2, Art. 67 D-3, Art. 67 D-4\n
\n

\n
\n

IV. - A. - 1. Le a du 1° du I est applicable dans les îles Wallis et Futuna.
\n
B. - Les 6° et 7° du I sont applicables dans les îles Wallis et Futuna. Les références aux articles du code des douanes sont remplacées par les références aux dispositions applicables localement ayant le même objet.
\n
C. - Les b et c du 1° du I ne sont pas applicables à Saint-Pierre-et-Miquelon, en Polynésie française et en Nouvelle-Calédonie.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000033782292", "cible": false, "cidtexte": "LEGITEXT000006071570", "id": "LEGIARTI000033815308", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033815308", "liens_entrants": true }

Article 67 B AUTONOME MODIFIE, en vigueur du 01/01/2017 au 12/08/2018 (Code des douanes)