{ "article": { "LEGIARTI000044099889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044099889", "URL": "article/LEGI/ARTI/00/00/44/09/98/LEGIARTI000044099889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102064", "@num": "R8115-4", "#text": "Code du travail - art. R8115-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000044097463", "@nor": "ECOE2112210D", "@num": "2021-1221", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1221 du 23 septembre 2021 relatif aux mesures d'harmonisation des procédures de recouvrement forcé des créances publiques et aux compétences territoriales des huissiers des finances publiques", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044097463", "@c_titre_court": "Décret n°2021-1221 du 23 septembre 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1221 du 23 septembre 2021 relatif aux mesures d'harmonisation des procédures de recouvrement forcé des créances publiques et aux compétences territoriales des huissiers des finances publiques", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044099869", "@c_titre_court": "Décret n°2021-1221 du 23 septembre 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-09-25", "@date_signature": "2021-09-23", "@num_parution_jo": "0224" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044099889", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044097498", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code du travail
\n Art. R8115-4\n
\n

\n
" } }, "LEGIARTI000006315578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315578", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315578.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL274AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1850", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1975 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006274298", "@num": "104", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000023409488", "@num": "25", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000042914582", "@num": "44", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 44 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006320699", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321006", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000044099887", "@num": "3", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099889", "@num": "4", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000042914587", "@num": "L331-29", "#text": "Code de l'urbanisme - art. L331-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914585", "@num": "L520-18", "#text": "Code de l'urbanisme - art. L520-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049351783", "@num": "R5568-9", "#text": "Code des transports - art. R5568-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356876", "@num": "R5596-8", "#text": "Code des transports - art. R5596-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914578", "@num": "L1264-4", "#text": "Code du travail - art. L1264-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102064", "@num": "R8115-4", "#text": "Code du travail - art. R8115-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049919751", "@num": "L2323-7-1", "#text": "Code général de la propriété des personnes publ... - art. L2323-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914510", "@num": "L2323-8", "#text": "Code général de la propriété des personnes publ... - art. L2323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102060", "@num": "R719-1-3", "#text": "Code rural et de la pêche maritime - art. R719-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1922-07-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315578", "@fin": "2011-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409496", "@fin": "2013-12-08", "@num": "L274", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312221", "@fin": "2022-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914471", "@fin": "2999-01-01", "@num": "L274", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables du Trésor qui n'ont fait aucune poursuite contre un contribuable retardataire pendant quatre années consécutives, à partir du jour de la mise en recouvrement du rôle perdent leur recours et sont déchus de tous droits et de toute action contre ce redevable.
\n
Le délai de quatre ans mentionné au premier alinéa, par lequel se prescrit l'action en vue du recouvrement, est interrompu par tous actes comportant reconnaissance de la part des contribuables et par tous autres actes interruptifs de la prescription.
" } }, "LEGIARTI000023409496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023409496", "URL": "article/LEGI/ARTI/00/00/23/40/94/LEGIARTI000023409496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1850", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1975 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006274298", "@num": "104", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000023409488", "@num": "25", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000042914582", "@num": "44", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 44 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006320699", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321006", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@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": "LEGIARTI000044099887", "@num": "3", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099889", "@num": "4", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000042914587", "@num": "L331-29", "#text": "Code de l'urbanisme - art. L331-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914585", "@num": "L520-18", "#text": "Code de l'urbanisme - art. L520-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049351783", "@num": "R5568-9", "#text": "Code des transports - art. R5568-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356876", "@num": "R5596-8", "#text": "Code des transports - art. R5596-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914578", "@num": "L1264-4", "#text": "Code du travail - art. L1264-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102064", "@num": "R8115-4", "#text": "Code du travail - art. R8115-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049919751", "@num": "L2323-7-1", "#text": "Code général de la propriété des personnes publ... - art. L2323-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914510", "@num": "L2323-8", "#text": "Code général de la propriété des personnes publ... - art. L2323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102060", "@num": "R719-1-3", "#text": "Code rural et de la pêche maritime - art. R719-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1922-07-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315578", "@fin": "2011-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409496", "@fin": "2013-12-08", "@num": "L274", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312221", "@fin": "2022-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914471", "@fin": "2999-01-01", "@num": "L274", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les comptables publics des administrations fiscales qui n'ont fait aucune poursuite contre un redevable pendant quatre années consécutives à compter du jour de la mise en recouvrement du rôle ou de l'envoi de l'avis de mise en recouvrement sont déchus de tous droits et de toute action contre ce redevable." } }, "LEGIARTI000028312221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312221", "URL": "article/LEGI/ARTI/00/00/28/31/22/LEGIARTI000028312221.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1850", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1975 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1922-07-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006274298", "@num": "104", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000023409488", "@num": "25", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000042914582", "@num": "44", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 44 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006320699", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321006", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000028280711", "@num": "47", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000044099887", "@num": "3", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099889", "@num": "4", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000042914587", "@num": "L331-29", "#text": "Code de l'urbanisme - art. L331-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914585", "@num": "L520-18", "#text": "Code de l'urbanisme - art. L520-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049351783", "@num": "R5568-9", "#text": "Code des transports - art. R5568-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356876", "@num": "R5596-8", "#text": "Code des transports - art. R5596-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914578", "@num": "L1264-4", "#text": "Code du travail - art. L1264-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102064", "@num": "R8115-4", "#text": "Code du travail - art. R8115-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049919751", "@num": "L2323-7-1", "#text": "Code général de la propriété des personnes publ... - art. L2323-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914510", "@num": "L2323-8", "#text": "Code général de la propriété des personnes publ... - art. L2323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102060", "@num": "R719-1-3", "#text": "Code rural et de la pêche maritime - art. R719-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315578", "@fin": "2011-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409496", "@fin": "2013-12-08", "@num": "L274", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312221", "@fin": "2022-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914471", "@fin": "2999-01-01", "@num": "L274", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les comptables publics des administrations fiscales qui n'ont fait aucune poursuite contre un redevable pendant quatre années consécutives à compter du jour de la mise en recouvrement du rôle ou de l'envoi de l'avis de mise en recouvrement sont déchus de tous droits et de toute action contre ce redevable.

Le délai de prescription de l'action en recouvrement prévu au premier alinéa est augmenté de deux années pour les redevables établis dans un Etat non membre de l'Union européenne avec lequel la France ne dispose d'aucun instrument juridique relatif à l'assistance mutuelle en matière de recouvrement ayant une portée similaire à celle prévue par la directive 2010/24/UE du Conseil du 16 mars 2010 concernant l'assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures.

" } }, "LEGIARTI000042914471": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914471", "URL": "article/LEGI/ARTI/00/00/42/91/44/LEGIARTI000042914471.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au A du XI de l'article 160 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur le 1er janvier 2022 et s'appliquent à l'action en recouvrement dont le délai de prescription commence à courir ou dont une cause interruptive de prescription intervient à compter du 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1850", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1975 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1922-07-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006274298", "@num": "104", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 104 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000023409488", "@num": "25", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000042914582", "@num": "44", "#text": "Loi n° 91-647 du 10 juillet 1991 - art. 44 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "LEGIARTI000006320699", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006321006", "@num": "62", "#text": "Loi - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000042778715", "@num": "160", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 160 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044099887", "@num": "3", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000044099889", "@num": "4", "#text": "Décret n°2021-1221 du 23 septembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044097463", "@nortexte": "ECOE2112210D", "@numtexte": "2021-1221", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-09-23" }, { "@id": "LEGIARTI000042914587", "@num": "L331-29", "#text": "Code de l'urbanisme - art. L331-29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914585", "@num": "L520-18", "#text": "Code de l'urbanisme - art. L520-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049351783", "@num": "R5568-9", "#text": "Code des transports - art. R5568-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049356876", "@num": "R5596-8", "#text": "Code des transports - art. R5596-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914578", "@num": "L1264-4", "#text": "Code du travail - art. L1264-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102064", "@num": "R8115-4", "#text": "Code du travail - art. R8115-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049919751", "@num": "L2323-7-1", "#text": "Code général de la propriété des personnes publ... - art. L2323-7-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914510", "@num": "L2323-8", "#text": "Code général de la propriété des personnes publ... - art. L2323-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044102060", "@num": "R719-1-3", "#text": "Code rural et de la pêche maritime - art. R719-1-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315578", "@fin": "2011-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409496", "@fin": "2013-12-08", "@num": "L274", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312221", "@fin": "2022-01-01", "@num": "L274", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914471", "@fin": "2999-01-01", "@num": "L274", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf dispositions contraires et sous réserve de causes suspensives ou interruptives de prescription, l'action en recouvrement des créances de toute nature dont la perception incombe aux comptables publics se prescrit par quatre ans à compter du jour de la mise en recouvrement du rôle ou de l'envoi du titre exécutoire tel que défini à l'article L. 252 A.

" } }, "LEGIARTI000044102064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R8115-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044102064", "URL": "article/LEGI/ARTI/00/00/44/10/20/LEGIARTI000044102064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 8 du décret n° 2021-1221 du 23 septembre 2021, ces dispositions s'appliquent à l'action en recouvrement dont le délai de prescription commence à courir ou dont une cause interruptive de prescription intervient à compter du 1er janvier 2022.

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L'amende est prise en charge et recouvrée par le comptable public assignataire de la recette. L'action en recouvrement se prescrit conformément aux dispositions de l'article L. 274 du livre des procédures fiscales. Les articles 112 à 124, à l'exception du quatrième alinéa de l'article 117, du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique sont applicables au recouvrement de cette amende. Les sommes recouvrées sont affectées au budget général de l'Etat.

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Article 4 ENTIEREMENT_MODIF (Décret n° 2021-1221 du 23 septembre 2021 relatif aux mesures d'harmonisation des procédures de recouvrement forcé des créances publiques et aux compétences territoriales des huissiers des finances publiques)