{ "article": { "LEGIARTI000036428751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1679 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428751", "URL": "article/LEGI/ARTI/00/00/36/42/87/LEGIARTI000036428751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1679 ter résultant des dispositions du 23° du B du I dudit article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@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" }, { "@id": "LEGIARTI000006312670", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L169 A (en partie)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162999", "@fin": "2003-12-31", "#text": "8 : Prélèvement à la charge des sociétés", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036428753", "@fin": "2999-01-01", "#text": "8 : Impôt sur la fortune immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000006312704", "@fin": "1982-01-01", "@num": "1679 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312705", "@fin": "2003-12-31", "@num": "1679 ter", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428751", "@fin": "2999-01-01", "@num": "1679 ter", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'impôt sur la fortune immobilière est recouvré selon les modalités prévues à l'article 1658 et acquitté dans les conditions prévues au 1 de l'article 1663 et sous les mêmes sûretés, privilèges, garanties et sanctions que l'impôt sur le revenu.

" } }, "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
" } }, "LEGIARTI000006312670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312670", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1725", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1726", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 201", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 202", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 204", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 221 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles le dernier jour du mois suivant celui de la mise en recouvrement du rôle.

2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.

Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725 à 1727 et 1768.

" } }, "LEGIARTI000006312671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312671", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1679 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1725", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1726", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 201", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 202", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 204", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 221 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 V, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006275182", "@num": "99", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 99 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@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": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 3 VI 1", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles le dernier jour du mois suivant celui de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement, de même que ceux qui ressortent de la déclaration provisoire telle qu'elle est prévue à l'article 167, sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et 221-2 sont immédiatement exigibles pour la totalité.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } }, "LEGIARTI000006312672": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312672", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312672.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 167, 201, 202, 204, 221, 1679 bis, 1725, 1726, 1731, 1768", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 74 F I", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement, de même que ceux qui ressortent de la déclaration provisoire telle qu'elle est prévue à l'article 167, sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } }, "LEGIARTI000006312673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312673", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312673.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 167, 201, 202, 204, 219, 221, 1679 bis, 1725, 1726, 1731, 1768", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321424", "@num": "11", "#text": "Loi - art. 11 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement, de même que ceux qui ressortent de la déclaration provisoire telle qu'elle est prévue à l'article 167, sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés d'investissements immobiliers cotées et leurs filiales au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } }, "LEGIARTI000006312674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312674", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312674.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAE" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions s'appliquent aux contribuables qui transfèrent leur domicile hors de France à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 201, 202, 204, 221, 219, 1679 bis, 1725, 1726, 1731, 1768", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322285", "@num": "30", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 30 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés d'investissements immobiliers cotées et leurs filiales au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } }, "LEGIARTI000006312675": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312675", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312675.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 201, 202, 204, 221, 219, 1679 bis, 1729 B, 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés d'investissements immobiliers cotées et leurs filiales au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1729 B et 1731.
" } }, "LEGIARTI000006312676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312676", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312676.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 201, 202, 204, 221, 208 C, 219, 1679 bis, 1729 B, 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322622", "@num": "28", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 28 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.
\n
\n
2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
\n
En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.
\n
Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
\n
En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés ayant opté pour le régime du II de l'article 208 C au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.
\n
Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1729 B et 1731.
" } }, "LEGIARTI000018015431": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018015431", "URL": "article/LEGI/ARTI/00/00/18/01/54/LEGIARTI000018015431.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "Loi n° 2007-1824 du 25 décembre 2007 art. 35 II : L'article 35 de la loi n° 2007-1824 s'applique aux exercices ouverts à compter du 1er janvier 2008." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017885116", "@num": "35", "#text": "LOI n°2007-1824 du 25 décembre 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000006308442", "@num": "202", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 202 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313544", "@num": "1679 bis", "#text": "Code général des impôts, CGI. - art. 1679 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313747", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312904", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.

En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.

Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.

En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés ayant opté pour le régime du II de l'article 208 C et par les sociétés de placement à prépondérance immobilière à capital variable mentionnées au 3° nonies de l'article 208 au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.

Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1729 B et 1731.

" } }, "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.

" } }, "LEGIARTI000022178428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022178428", "URL": "article/LEGI/ARTI/00/00/22/17/84/LEGIARTI000022178428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168141", "@num": "54", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 54", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000037312603", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313544", "@num": "1679 bis", "#text": "Code général des impôts, CGI. - art. 1679 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313747", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312904", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308442", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.

2. Le déménagement hors du ressort du service chargé du recouvrement, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.

En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.

Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.

Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1729 B et 1731.

" } }, "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. 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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.

" } }, "LEGIARTI000033812134": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033812134", "URL": "article/LEGI/ARTI/00/00/33/81/21/LEGIARTI000033812134.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313544", "@num": "1679 bis", "#text": "Code général des impôts, CGI. - art. 1679 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812252", "@num": "1729 B", "#text": "Code général des impôts, CGI. - art. 1729 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033781043", "@num": "1729 G", "#text": "Code général des impôts, CGI. - art. 1729 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812315", "@num": "1731", "#text": "Code général des impôts, CGI. - art. 1731 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308442", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308524", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303410", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308669", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308732", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. 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1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles trente jours après la date de la mise en recouvrement du rôle.

En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement sont exigibles immédiatement.

Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.

3. En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et au 2 de l'article 221 sont immédiatement exigibles pour la totalité. Par exception, le montant dû par les sociétés ayant opté pour le régime du II de l'article 208 C et par les sociétés de placement à prépondérance immobilière à capital variable mentionnées au 3° nonies de l'article 208 au titre de l'imposition des plus-values visées au IV de l'article 219 est exigible le 15 décembre de l'année d'option pour le quart de son montant, le solde étant versé par fraction égale au plus tard le 15 décembre des trois années suivant le premier paiement.

Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1729 B et 1731.

4. En cas d'application d'une majoration prévue à l'article 1729 G, l'impôt sur le revenu et les autres impositions figurant sur le même article de rôle sont exigibles en totalité dès leur mise en recouvrement.

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Section VII : Obligations des redevables (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385053", "#text": "Code général des impôts, CGI. - Section VIII : Obligations déclaratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427299", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426313", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429096", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429178", "@num": "150 duodecies", "#text": "Code général des impôts, CGI. - art. 150 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429165", "@num": "150-0 B bis", "#text": "Code général des impôts, CGI. - art. 150-0 B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429038", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429060", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443660", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426217", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428763", "@num": "1649 AB", "#text": "Code général des impôts, CGI. - art. 1649 AB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427551", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344776", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344770", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428726", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092364", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@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": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428712", "@num": "1723 ter-00 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428673", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428656", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428628", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428614", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428580", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428606", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429011", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429003", "@num": "199 terdecies-0 AA", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 AA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428953", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428903", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428863", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428855", "@num": "208 D", "#text": "Code général des impôts, CGI. - art. 208 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428850", "@num": "757 C", "#text": "Code général des impôts, CGI. - art. 757 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428835", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429189", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310878", "@num": "885 C", "#text": "Code général des impôts, CGI. - art. 885 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310880", "@num": "885 D", "#text": "Code général des impôts, CGI. - art. 885 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310884", "@num": "885 E", "#text": "Code général des impôts, CGI. - art. 885 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447479", "@num": "885 F", "#text": "Code général des impôts, CGI. - art. 885 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194750", "@num": "885 G bis", "#text": "Code général des impôts, CGI. - art. 885 G bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026878856", "@num": "885 G quater", "#text": "Code général des impôts, CGI. - art. 885 G quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310908", "@num": "885 I", "#text": "Code général des impôts, CGI. - art. 885 I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020019693", "@num": "885 J", "#text": "Code général des impôts, CGI. - art. 885 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018017335", "@num": "885 K", "#text": "Code général des impôts, CGI. - art. 885 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310921", "@num": "885 L", "#text": "Code général des impôts, CGI. - art. 885 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842109", "@num": "885 N", "#text": "Code général des impôts, CGI. - art. 885 N (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305580", "@num": "885 O quater", "#text": "Code général des impôts, CGI. - art. 885 O quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305583", "@num": "885 O quinquies", "#text": "Code général des impôts, CGI. - art. 885 O quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815528", "@num": "885 O ter", "#text": "Code général des impôts, CGI. - art. 885 O ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328914", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329004", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310949", "@num": "885 S", "#text": "Code général des impôts, CGI. - art. 885 S (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305584", "@num": "885 T bis", "#text": "Code général des impôts, CGI. - art. 885 T bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024417539", "@num": "885 T ter", "#text": "Code général des impôts, CGI. - art. 885 T ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947130", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947140", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061760", "@num": "885 X", "#text": "Code général des impôts, CGI. - art. 885 X (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434630", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815558", "@num": "885-0 V bis B", "#text": "Code général des impôts, CGI. - art. 885-0 V bis B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036384999", "@num": "964", "#text": "Code général des impôts, CGI. - art. 964 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385003", "@num": "965", "#text": "Code général des impôts, CGI. - art. 965 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385005", "@num": "966", "#text": "Code général des impôts, CGI. - art. 966 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385007", "@num": "967", "#text": "Code général des impôts, CGI. - art. 967 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385011", "@num": "968 bis", "#text": "Code général des impôts, CGI. - art. 968 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385013", "@num": "969", "#text": "Code général des impôts, CGI. - art. 969 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385017", "@num": "971", "#text": "Code général des impôts, CGI. - art. 971 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385019", "@num": "972", "#text": "Code général des impôts, CGI. - art. 972 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385021", "@num": "972 bis", "#text": "Code général des impôts, CGI. - art. 972 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385023", "@num": "972 ter", "#text": "Code général des impôts, CGI. - art. 972 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385027", "@num": "973", "#text": "Code général des impôts, CGI. - art. 973 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385031", "@num": "974", "#text": "Code général des impôts, CGI. - art. 974 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385037", "@num": "976", "#text": "Code général des impôts, CGI. - art. 976 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385041", "@num": "977", "#text": "Code général des impôts, CGI. - art. 977 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385043", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385045", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385047", "@num": "980", "#text": "Code général des impôts, CGI. - art. 980 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385051", "@num": "981", "#text": "Code général des impôts, CGI. - art. 981 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385055", "@num": "982", "#text": "Code général des impôts, CGI. - art. 982 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385057", "@num": "983", "#text": "Code général des impôts, CGI. - art. 983 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428798", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. L102 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428577", "@num": "L11 A", "#text": "Livre des procédures fiscales - art. L11 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428478", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428569", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428444", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428425", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428559", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428408", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428531", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428520", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428398", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428391", "@num": "L212-3", "#text": "Code monétaire et financier - art. L212-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428382", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845509", "@num": "L122-10", "#text": "Code du patrimoine - art. L122-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037463903", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037463880", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377383", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377389", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036377428", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339239", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à VIII.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 83, Art. 150 duodecies, Art. 150-0 B bis, Art. 150-0 C, Art. 150 U, Art. 151 septies A, Art. 151 nonies, Art. 167 bis, Art. 199 terdecies-0 A, Art. 199 terdecies-0 AA, Art. 199 terdecies-0 B, Art. 199 terdecies-0 C, Art. 199 undecies B, Art. 199 undecies C, Art. 208 D, Art. 757 C, Art. 787 B, Art. 990 I, Art. 990 J, Art. 1391 B ter, Art. 1413 bis, Art. 1605 bis, Art. 1649 AB, Art. 1653 B, Sct. 8 : Prélèvement à la charge des sociétés, Art. 1679 ter, Art. 1681 sexies, Art. 1691 bis, Art. 1716 bis, Art. 1723 ter-00 B, Art. 1727, Art. 1728, Art. 1729-0 A, Art. 1730, Art. 1731 bis, Art. 1840 C, Art. 1763 C\n
\n

-Livre des procédures fiscales
\nArt. L11 A, Art. L18, Art. L23 A, Art. L59 B, Art. L66, Art. L72 A, Art. L102 E, Art. L107 B, Art. L139 B, Art. L180, Art. L181-0 A, Art. L183 A, Art. L199, Art. L253\n
\n

-Code de la défense.
\nArt. L4122-8\n
\n

-Code monétaire et financier
\nArt. L212-3, Art. L214-121\n
\n

-Loi n° 83-634 du 13 juillet 1983
\nArt. 25 quinquies\n
\n

-LOI n° 2013-907 du 11 octobre 2013
\nArt. 5, Art. 6 \n
\n

\n
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre II bis : Impôt sur la fortune immobilière, Sct. Section I : Champ d'application, Art. 964, Sct. Section II : Assiette de l'impôt, Art. 965, Art. 966, Art. 967, Art. 968, Art. 968 bis, Art. 969, Art. 970, Art. 971, Art. 972, Art. 972 bis, Art. 972 ter, Sct. Section III : Règles de l'évaluation des biens, Art. 973, Sct. Section IV : Passif déductible, Art. 974, Sct. Section V : Actifs exonérés, Art. 975, Art. 976, Sct. Section VI : Calcul de l'impôt, Art. 977, Art. 978, Art. 979, Art. 980, Sct. Section VII : Contrôle, Art. 981, Sct. Section VIII : Obligations déclaratives, Art. 982, Art. 983 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre I bis : Impôt de solidarité sur la fortune, Sct. Section I : Champ d'application, Sct. 1° : Personnes imposables, Art. 885 A, Sct. 2° : Présomptions de propriété, Art. 885 C, Sct. Section II : Assiette de l'impôt, Art. 885 D, Art. 885 E, Art. 885 F, Art. 885 G, Art. 885 G bis, Art. 885 G ter, Art. 885 G quater, Sct. Section III : Biens exonérés, Art. 885 H, Art. 885 I, Art. 885 I bis, Art. 885 I ter, Art. 885 I quater, Art. 885 J, Art. 885 K, Art. 885 L, Sct. Section IV : Biens professionnels, Art. 885 N, Art. 885 O, Art. 885 O bis, Art. 885 O ter, Art. 885 O quater, Art. 885 O quinquies, Art. 885 P, Art. 885 Q, Art. 885 R, Sct. Section V : Evaluation des biens, Art. 885 S, Art. 885 T bis, Art. 885 T ter, Sct. Section VI : Calcul de l'impôt, Art. 885 U, Art. 885-0 V bis, Art. 885-0 V bis A, Art. 885-0 V bis B, Art. 885 V bis, Sct. Section VII : Obligations des redevables, Art. 885 W, Art. 885 X, Art. 885 Z, Art. 1723 ter-00 A\n
\n

-Code du patrimoine
\nArt. L122-10 \n
\n

IX.-A.-Le A du I est applicable à compter du 1er janvier 2018.
\n
[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2017-758 DC du 28 décembre 2017.]
\n
B.-1. Le B du I et les II à VIII s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018.
\n
2. Les dispositions modifiées ou abrogées par le B du I et les II à VIII continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.
\n
C.-Par dérogation au B du présent IX, le 34° du B du I est applicable à compter du 1er janvier 2018. Par exception, les dons et versements ouvrant droit aux avantages fiscaux prévus aux articles 885-0 V bis, 885-0 V bis A et 885-0 V bis B du code général des impôts, dans leur rédaction en vigueur au 31 décembre 2017, effectués entre la date limite de dépôt des déclarations mentionnées à l'article 885 W du même code, dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'impôt de solidarité sur la fortune dû au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues aux articles 885-0 V bis, 885-0 V bis A et 885-0 V bis B précités dans leur rédaction en vigueur au 31 décembre 2017, sur l'impôt sur la fortune immobilière dû au titre de l'année 2018.

\n
\n

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\n

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.

\n
" } }, "LEGIARTI000049234158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1658", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049234158", "URL": "article/LEGI/ARTI/00/00/49/23/41/LEGIARTI000049234158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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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.

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.

" } }, "LEGIARTI000049234269": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1952-04-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049234269", "URL": "article/LEGI/ARTI/00/00/49/23/42/LEGIARTI000049234269.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@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": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les contributions, impôts, taxes et produits recouvrés comme en matière de contributions directes sont exigibles, sous les sanctions prévues à l’article 1732, dans les conditions ci-après :

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

ROLES MIS EN RECOUVREMENT \n\t\t\tdurant les mois de :	DATE D'EXIGIBILITE
\n Janvier, février, mars et avril \n	1er juillet.
\n Mai, juin, juillet et août \n	1er novembre.
\n Septembre, octobre, novembre et décembre \n	1er mars de l’année suivante.

2. Le déménagement hors du ressort de la perception, à moins que le contribuable n’ait fait connaître, avec justifications à l’appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l’exigibilité immédiate de la totalité de l’impôt, dès la mise en recouvrement du rôle. Entraîne également l’exigibilité immédiate et totale, l'application d’une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.

En cas de cession ou de cessation d’entreprise ou de l’exercice d’une profession non commerciale, ou de décès de l’exploitant, ou du contribuable, l’impôt sur le revenu des personnes physiques, l'impôt sur les sociétés et la taxe d’apprentissage établis dans les conditions prévues aux articles 201, 202 , 204 , 221-2 et 229 ci-dessus sont immédiatement exigibles pour la totalité.

Sont également exigibles immédiatement pour la totalité les droits et amendes fiscales visés aux articles 1735-1, 1740-1 et 1741-1.

" } }, "LEGIARTI000049423172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049423172", "URL": "article/LEGI/ARTI/00/00/49/42/31/LEGIARTI000049423172.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 29 de la loi de finances pour l’exercice 1952 (n° 52-401 du 14 avril 1352), JORF du 15 avril 1952, p. 3923, à partir de l'année 1952.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@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": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. 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1. Les impôts directs, produits et taxes assimilés visés par le présent code, sont exigibles, sous les sanctions prévues à l’article 1732, le dernier jour du mois suivant celui de la mise en recouvrement du rôle.

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

ROLES MIS EN RECOUVREMENT \n\t\t\tdurant les mois de :	DATE D'EXIGIBILITE
\n Janvier, février, mars et avril \n	1er juillet.
\n Mai, juin, juillet et août \n	1er novembre.
\n Septembre, octobre, novembre et décembre \n	1er mars de l’année suivante.

Sont également exigibles immédiatement pour la totalité les droits et amendes fiscales visés aux articles 1735-1, 1740-1 et 1741-1.

\n
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Article 1679 ter AUTONOME VIGUEUR, en vigueur depuis le 01/01/2018 (Code général des impôts)