{ "article": { "LEGIARTI000044882194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044882194", "URL": "article/LEGI/ARTI/00/00/44/88/21/LEGIARTI000044882194.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006267891", "@num": "R521-1", "#text": "Code de commerce - art. R521-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952415", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313349", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044882177", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS D'ADAPTATION", "@debut": "2021-12-31" } ] }, "@cid": "JORFTEXT000044615125", "@nor": "JUSC2128618D", "@num": "2021-1887", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-1887 du 29 décembre 2021 relatif au registre des sûretés mobilières et autres opérations connexes", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044615125", "@c_titre_court": "Décret n°2021-1887 du 29 décembre 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-1887 du 29 décembre 2021 relatif au registre des sûretés mobilières et autres opérations connexes", "@debut": "2021-12-31", "@id_txt": "LEGITEXT000044882149", "@c_titre_court": "Décret n°2021-1887 du 29 décembre 2021" } ], "@ministere": "Ministère de la justice", "@date_publi": "2021-12-30", "@date_signature": "2021-12-29", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000044882194", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044615230", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 396 bis\n
\n

\n
" } }, "LEGIARTI000006267891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R521-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006267891", "URL": "article/LEGI/ARTI/00/00/06/26/78/LEGIARTI000006267891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X521R001AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000044882180", "@num": "12", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882206", "@num": "13", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882190", "@num": "4", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882192", "@num": "5", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882196", "@num": "7", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882198", "@num": "8", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882200", "@num": "9", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044858961", "@num": "2", "#text": "Décret n°2021-1888 du 29 décembre 2021 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000044615412", "@nortexte": "JUSC2134770D", "@numtexte": "2021-1888", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044858965", "@num": "5", "#text": "Décret n°2021-1888 du 29 décembre 2021 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000044615412", "@nortexte": "JUSC2134770D", "@numtexte": "2021-1888", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044939237", "@num": "65", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047071808", "@num": "1", "#text": "Arrêté du 11 janvier 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992873", "@nortexte": "JUSC2200895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-11" }, { "@id": "LEGIARTI000048656345", "@num": "2", "#text": "Arrêté du 11 janvier 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992873", "@nortexte": "JUSC2200895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-11" }, { "@id": "LEGIARTI000047071802", "@num": "3", "#text": "Arrêté du 11 janvier 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992873", "@nortexte": "JUSC2200895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-11" }, { "@id": "LEGIARTI000047071804", "@num": "4", "#text": "Arrêté du 11 janvier 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992873", "@nortexte": "JUSC2200895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-11" }, { "@id": "LEGIARTI000047071806", "@num": "5", "#text": "Arrêté du 11 janvier 2022 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044992873", "@nortexte": "JUSC2200895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-01-11" }, { "@id": "LEGIARTI000047095232", "@num": "1", "#text": "Arrêté du 24 janvier 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095240", "@num": "2", "#text": "Arrêté du 24 janvier 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095242", "@num": "3", "#text": "Arrêté du 24 janvier 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095244", "@num": "4", "#text": "Arrêté du 24 janvier 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095236", "@num": "5", "#text": "Arrêté du 24 janvier 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047547018", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000048159245", "@num": "2", "#text": "Décret n°2023-921 du 5 octobre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048157606", "@nortexte": "PRMM2227798D", "@numtexte": "2023-921", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-10-05" }, { "@id": "LEGIARTI000048268245", "#text": "Arrêté du 23 octobre 2023 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268183", "@num": "1", "#text": "Arrêté du 23 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263761", "@nortexte": "JUSC2327855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268200", "@num": "1", "#text": "Arrêté du 23 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263729", "@nortexte": "JUSC2327624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268230", "@num": "1", "#text": "Arrêté du 23 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268262", "@num": "1", "#text": "Arrêté du 23 octobre 2023 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263673", "@nortexte": "JUSC2327592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268185", "@num": "2", "#text": "Arrêté du 23 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263761", "@nortexte": "JUSC2327855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268233", "@num": "2", "#text": "Arrêté du 23 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268265", "@num": "2", "#text": "Arrêté du 23 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263673", "@nortexte": "JUSC2327592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268204", "@num": "2", "#text": "Arrêté du 23 octobre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263729", "@nortexte": "JUSC2327624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268189", "@num": "3", "#text": "Arrêté du 23 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263761", "@nortexte": "JUSC2327855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268205", "@num": "3", "#text": "Arrêté du 23 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263729", "@nortexte": "JUSC2327624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268235", "@num": "3", "#text": "Arrêté du 23 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268267", "@num": "3", "#text": "Arrêté du 23 octobre 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263673", "@nortexte": "JUSC2327592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268191", "@num": "4", "#text": "Arrêté du 23 octobre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263761", "@nortexte": "JUSC2327855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268223", "@num": "4", "#text": "Arrêté du 23 octobre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263729", "@nortexte": "JUSC2327624A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268269", "@num": "4", "#text": "Arrêté du 23 octobre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263673", "@nortexte": "JUSC2327592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268239", "@num": "4", "#text": "Arrêté du 23 octobre 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268168", "@num": "5", "#text": "Arrêté du 23 octobre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263761", "@nortexte": "JUSC2327855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268240", "@num": "5", "#text": "Arrêté du 23 octobre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268271", "@num": "5", "#text": "Arrêté du 23 octobre 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263673", "@nortexte": "JUSC2327592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGIARTI000048268242", "@num": "6", "#text": "Arrêté du 23 octobre 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048263696", "@nortexte": "JUSC2327607A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-10-23" }, { "@id": "LEGITEXT000049584822", "#text": "Arrêté du 16 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584835", "@num": "1", "#text": "Arrêté du 16 mai 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584838", "@num": "2", "#text": "Arrêté du 16 mai 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584840", "@num": "3", "#text": "Arrêté du 16 mai 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584842", "@num": "4", "#text": "Arrêté du 16 mai 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584844", "@num": "5", "#text": "Arrêté du 16 mai 2024 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGIARTI000049584846", "@num": "6", "#text": "Arrêté du 16 mai 2024 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049583823", "@nortexte": "JUSC2412309A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-16" }, { "@id": "LEGITEXT000049853677", "#text": "Arrêté du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832729", "@nortexte": "JUSC2410094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049853692", "@num": "1", "#text": "Arrêté du 26 juin 2024 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832729", "@nortexte": "JUSC2410094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049853696", "@num": "2", "#text": "Arrêté du 26 juin 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832729", "@nortexte": "JUSC2410094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049853700", "@num": "3", "#text": "Arrêté du 26 juin 2024 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832729", "@nortexte": "JUSC2410094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000049853704", "@num": "4", "#text": "Arrêté du 26 juin 2024 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049832729", "@nortexte": "JUSC2410094A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000006233660", "@num": "L521-3", "#text": "Code de commerce - art. L521-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266374", "@num": "R322-3", "#text": "Code de commerce - art. R322-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006266391", "@num": "R322-6", "#text": "Code de commerce - art. R322-6", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006267914", "@num": "R522-2", "#text": "Code de commerce - art. R522-2", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044861687", "@num": "R221-14-1", "#text": "Code des procédures civiles d'exécution - art. R221-14-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952767", "@num": "R331-4", "#text": "Code des procédures civiles d'exécution - art. R331-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047550601", "@num": "R533-2", "#text": "Code des procédures civiles d'exécution - art. R533-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044948971", "@num": "D5114-12", "#text": "Code des transports - art. 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R4123-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952494", "@num": "R4124-11", "#text": "Code des transports - art. R4124-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048164065", "@num": "R5114-14", "#text": "Code des transports - art. R5114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048161331", "@num": "R5114-14-10", "#text": "Code des transports - art. R5114-14-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048161333", "@num": "R5114-14-11", "#text": "Code des transports - art. 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Les dispositions des articles R. 322-3 et R. 322-6 sont applicables aux ventes prévues par l'article L. 521-3, sous réserve des dispositions de l'article R. 521-2.
\n
" } }, "LEGIARTI000006313349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-03-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313349", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313349.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 207 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - 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1. Donnent lieu à publicité, dans les conditions prévues aux 2 à 5, les sommes restant dues à titre privilégié par des commerçants et personnes morales de droit privé, même non commerçantes, au titre de l'impôt sur le revenu, de l'impôt sur les bénéfices des sociétés et autres personnes morales, de la taxe sur les salaires, de la taxe professionnelle et des taxes annexes, des taxes sur le chiffre d'affaires et des taxes annexes, et des contributions indirectes.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent au dernier jour d'un e semestre civil un montant minimum déterminé par arrêté du ministre de l'économie et des finances pris après avis du garde des sceaux, ministre de la justice (1). Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

5. En cas de paiement avec subrogation, le subrogé aux droits du Trésor est tenu des obligations et formalités mises par le présent article à la charge de l'administration, quel que soit le montant du paiement.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription sont à la charge du redevable mais leur montant est avancé par le Trésor ou son subrogé. Les sommes ainsi avancées sont recouvrées sous les mêmes garanties et sous les mêmes sanctions que la créance à laquelle elles se rapportent.

7. En cas de règlement judiciaire ou de liquidation des biens du redevable, ou d'un tiers tenu légalement au paiement des sommes visées au 1, le Trésor ou son subrogé ne peut exercer son privilège pour les créances qui étaient soumises à titre obligatoire à la publicité prévue aux 1 à 5 et dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

9. Les modalités d'application du présent article et notamment les formes et délais des inscriptions et de leur radiation sont fixées par un décret en conseil d'Etat pris sur le rapport du ministre de l'économie et des finances et du garde des sceaux, ministre de la justice (2).

1) Annexe IV, art. 207 quinquies.

2) Annexe II, art. 396 bis.

" } }, "LEGIARTI000006313350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1985-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313350", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313350.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 207 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274321", "@num": "46", "#text": "Loi n°84-148 du 1 mars 1984 - art. 46 () JORF 2 mars 1984, en vigueur le 1er mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGIARTI000006302057", "@num": "62", "#text": "Loi n°84-148 du 1 mars 1984 - art. 62 (Ab) JORF 2 mars 1984, en vigueur le 1er mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133921", "@fin": "1986-01-01", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114512", "@fin": "1987-01-27", "#text": "SURETES ET PRIVILEGES", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent au dernier jour d'un e trimestre civil un montant minimum déterminé par arrêté du ministre de l'économie et du ministre du budget pris après avis du garde des sceaux, ministre de la justice (1). Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

(1) Annexe IV, art. 207 quinquies.

(2) Annexe II, art. 396 bis.

" } }, "LEGIARTI000006313351": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313351", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313351.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 207 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 86-1086 1986-10-04", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006401746", "@num": "233", "#text": "Loi n° 85-98 du 25 janvier 1985 - art. 233 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006317498", "@num": "13", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 13 () JORF 31 décembre 1985, en vigueur le 1er janvier 1986) M(Loi 85-98 1985-01-25 art. 233 JORF 26 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent au dernier jour d'un trimestre civil un montant minimum déterminé par arrêté du ministre de l'économie et du ministre du budget pris après avis du garde des sceaux, ministre de la justice (1). Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

7. En cas de redressement judiciaire du redevable ou d'un tiers tenu légalement au paiement des sommes visées au 1, le Trésor ou son subrogé ne peut exercer son privilège pour les créances qui étaient soumises à titre obligatoire à la publicité prévue aux 1 à 5 et dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

(1) Annexe IV, art. 207 quinquies.

(2) Annexe II, art. 396 bis.

\n
" } }, "LEGIARTI000006313352": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313352", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313352.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 396 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 207 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000731608", "#text": "Loi 94-475 1994-06-10 art. 99 : dispositions en vigueur à une date fixée par décret et au plus tard le 1er octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006402567", "@num": "1", "#text": "Loi n°94-475 du 10 juin 1994 - art. 1 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006403148", "@num": "99", "#text": "Loi n°94-475 du 10 juin 1994 - art. 99 (V) JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. ((La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent 80.000 F au dernier jour d'un trimestre civil)) (M) . Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

7. En cas de redressement ou de liquidation judiciaires du redevable ou d'un tiers tenu légalement au paiement des sommes visées au 1, le Trésor ou son subrogé ne peut exercer son privilège pour les créances qui étaient soumises à titre obligatoire à la publicité prévue aux 1 à 5 et dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

(1) Annexe II, art. 396 bis.

\n
" } }, "LEGIARTI000006313353": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313353", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313353.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1679 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006403148", "@num": "99", "#text": "Loi n°94-475 du 10 juin 1994 - art. 99 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006319084", "@num": "69", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 69 () JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

N'est pas soumise à la publicité la part de la taxe professionnelle correspondant à la réduction effectuée par le redevable au titre du plafonnement en fonction de la valeur ajoutée, en application des articles 1647 B sexies et 1679 quinquies.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent 80.000 F au dernier jour d'un trimestre civil. Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

(1) Annexe II, art. 396 bis.

\n
" } }, "LEGIARTI000006313354": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313354", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313354.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAF" } }, "NOTA": { "CONTENU": "

(1) Voir l'article 396 bis de l'annexe II.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1679 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes.

4. La publicité est obligatoire lorsque les sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépassent 12 200 euros au dernier jour d'un trimestre civil. Les sommes qui ne dépassent pas le montant minimum peuvent également être inscrites.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

\n
" } }, "LEGIARTI000006313355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313355", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313355.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies, 1679 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321930", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 37 B", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

2° Un titre exécutoire a été émis, pour les taxes sur le chiffre d'affaires et assimilées et les contributions indirectes, ainsi que pour les impôts directs et taxes assimilées recouvrés par les comptables de la direction générale des impôts.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

\n
" } }, "LEGIARTI000006313356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313356", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1929AEXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006521577", "@num": "165", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 165 (V) JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006521651", "@num": "175", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 175 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006521791", "@num": "190", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 190 (V) JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

7. En cas de procédures de sauvegarde, de redressement ou de liquidation judiciaires du redevable ou d'un tiers tenu légalement au paiement des sommes visées au 1, le Trésor ou son subrogé ne peut exercer son privilège pour les créances qui étaient soumises à titre obligatoire à la publicité prévue aux 1 à 5 et dont l'inscription n'a pas été régulièrement requise à l'encontre du redevable.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000018618903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018618903", "URL": "article/LEGI/ARTI/00/00/18/61/89/LEGIARTI000018618903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 102 de la loi n° 2005-1720 du 30 décembre 2005.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

4. La publicité est obligatoire lorsque les sommes dues, au titre d'un semestre civil, par un redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites demeurent impayées et dépassent un seuil fixé par décret en fonction du chiffre d'affaires ou du montant des recettes.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000020058536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058536", "URL": "article/LEGI/ARTI/00/00/20/05/85/LEGIARTI000020058536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 58 IV : le présent article s'applique aux créances nées à compter du 1er juillet 2008\n." }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042115", "@num": "58", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

4. La publicité est obligatoire lorsqu'il est constaté, à l'issue des neuf mois qui suivent la première date de l'un ou l'autre des événements mentionnés au 3, que le montant des sommes dues à compter de cette date par le redevable à un même poste comptable ou service assimilé et susceptibles d'être inscrites dépasse un seuil fixé par décret.
\n
\nNe sont pas soumises à la publicité les sommes visées à l'alinéa précédent lorsque le débiteur respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Dès que le plan est dénoncé, le comptable public doit procéder à la publication dans un délai de deux mois.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000020548771": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548771", "URL": "article/LEGI/ARTI/00/00/20/54/87/LEGIARTI000020548771.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

Ne sont pas soumises à la publicité les sommes visées au premier alinéa lorsque le débiteur respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Dès que le plan est dénoncé, le comptable public doit procéder à la publication dans un délai de deux mois.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000021641699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641699", "URL": "article/LEGI/ARTI/00/00/21/64/16/LEGIARTI000021641699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGIARTI000036588949", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312709", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Donnent lieu à publicité, dans les conditions prévues aux 2 à 5, les sommes restant dues à titre privilégié par des commerçants et personnes morales de droit privé, même non commerçantes, au titre de l'impôt sur le revenu, de l'impôt sur les bénéfices des sociétés et autres personnes morales, de la taxe sur les salaires, de la cotisation foncière des entreprises et des taxes annexes, des taxes sur le chiffre d'affaires et des taxes annexes, et des contributions indirectes.

N'est pas soumise à la publicité la part de la cotisation foncière des entreprises correspondant à la réduction effectuée par le redevable au titre du plafonnement en fonction de la valeur ajoutée, en application des articles 1647 B sexies et 1679 quinquies.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être requise, selon la nature de la créance, qu'à partir de la date à laquelle :

1° Le redevable a encouru une majoration pour défaut de paiement pour les impôts directs recouvrés par les comptables de la direction générale de la comptabilité publique ;

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000038587541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038587541", "URL": "article/LEGI/ARTI/00/00/38/58/75/LEGIARTI000038587541.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 61 de la loi n° 2019-486 du 22 mai 2019, les présentes dispositions s'appliquent aux créances exigibles à compter d'une date fixée par décret, et au plus tard à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000038497748", "@num": "61", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312709", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Donnent lieu à publicité, dans les conditions prévues aux 2 à 5, les sommes restant dues à titre privilégié par des commerçants et personnes morales de droit privé, même non commerçantes, au titre de l'impôt sur le revenu, de l'impôt sur les bénéfices des sociétés et autres personnes morales, de la taxe sur les salaires, de la cotisation foncière des entreprises et des taxes annexes, des taxes sur le chiffre d'affaires et des taxes annexes, et des contributions indirectes.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

3. L'inscription ne peut être faite qu'à compter, selon la nature de la créance, de l'émission du titre exécutoire ou de la date à laquelle le redevable a encouru une majoration pour défaut de paiement.

4. La publicité est obligatoire lorsque le montant des sommes dues par un redevable à un même poste comptable ou service assimilé et susceptibles d'être publiées dépasse, au terme d'un semestre civil, un seuil fixé par décret.

Il n'est pas procédé à l'inscription des sommes mentionnées au premier alinéa lorsque le débiteur :
\n
\n1° Respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Lorsque le plan est dénoncé, le comptable public procède à l'inscription dans un délai de deux mois ;
\n
\n2° A déposé, dans les conditions prévues aux articles L. 196 et L. 197 du livre des procédures fiscales, une réclamation d'assiette recevable assortie d'une demande expresse de sursis de paiement prévue à l'article L. 277 du même livre. Dès l'expiration du délai dont dispose le redevable pour saisir le tribunal compétent après notification de la décision de l'administration ou, en cas de poursuite du litige, dès la notification du jugement de la juridiction saisie, le comptable public procède à l'inscription dans un délai de deux mois.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. Les inscriptions prises en application des 1 à 5 se prescrivent par quatre ans, sauf renouvellement.

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

\n
" } }, "LEGIARTI000044072896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1929 quater", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044072896", "URL": "article/LEGI/ARTI/00/00/44/07/28/LEGIARTI000044072896.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 37 de l’ordonnance n° 2021-1192 du 15 septembre 2021, ces dispositions entreront en vigueur à une date qui sera fixée par décret et qui ne pourra être postérieure au 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020284838", "#text": "Décret n°2009-195\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283809", "@nortexte": "ECEL0830106D", "@numtexte": "2009-195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020284858", "#text": "Décret n°2009-197\n du 18 février 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284865", "@num": "1", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGIARTI000020284867", "@num": "2", "#text": "Décret n°2009-197\n du 18 février 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020283830", "@nortexte": "ECEL0830104D", "@numtexte": "2009-197", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-18" }, { "@id": "LEGITEXT000020988361", "#text": "Décret n°2009-985\n du 20 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020987394", "@nortexte": "ECEL0912241D", "@numtexte": "2009-985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-08-20" }, { "@id": "LEGITEXT000038709286", "#text": "Décret n°2019-683 du 28 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704917", "@nortexte": "CPAE1914185D", "@numtexte": "2019-683", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-28" }, { "@id": "LEGITEXT000039735872", "#text": "Décret n°2019-1473 du 26 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000039735884", "@num": "1", "#text": "Décret n°2019-1473 du 26 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039683049", "@nortexte": "CPAE1926668D", "@numtexte": "2019-1473", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-26" }, { "@id": "LEGIARTI000044045490", "@num": "31", "#text": "Ordonnance n°2021-1192 du 15 septembre 2021 - art. 31", "@sens": "cible", "@cidtexte": "JORFTEXT000044044441", "@nortexte": "JUSC2113814R", "@numtexte": "2021-1192", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-09-15" }, { "@id": "LEGITEXT000044882149", "#text": "Décret n°2021-1887 du 29 décembre 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882184", "@num": "1", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000044882194", "@num": "6", "#text": "Décret n°2021-1887 du 29 décembre 2021 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000044615125", "@nortexte": "JUSC2128618D", "@numtexte": "2021-1887", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-29" }, { "@id": "LEGIARTI000006311940", "@num": "1647 B sexies", "#text": "Code général des impôts, CGI. - art. 1647 B sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312709", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038711807", "@num": "416 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160747", "@num": "416 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133942", "@fin": "2022-01-01", "#text": "Section V : Dispositions communes", "@debut": "1982-09-01" }, { "@id": "LEGISCTA000044981603", "@fin": "2999-01-01", "#text": "Section V : Publicité du privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "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": "LEGIARTI000006313349", "@fin": "1985-03-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313350", "@fin": "1986-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1985-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313351", "@fin": "1994-09-02", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313352", "@fin": "1995-10-27", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313353", "@fin": "2002-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313354", "@fin": "2003-12-31", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313355", "@fin": "2006-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313356", "@fin": "2008-04-03", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618903", "@fin": "2009-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058536", "@fin": "2009-04-10", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548771", "@fin": "2010-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641699", "@fin": "2020-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038587541", "@fin": "2023-01-01", "@num": "1929 quater", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044072896", "@fin": "2999-01-01", "@num": "1929 quater", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. Donnent lieu à publicité, dans les conditions prévues aux 2 à 5, les sommes restant dues à titre privilégié par des commerçants et personnes morales de droit privé, même non commerçantes, au titre de l'impôt sur le revenu, de l'impôt sur les bénéfices des sociétés et autres personnes morales, de la taxe sur les salaires, de la cotisation foncière des entreprises et des taxes annexes, des taxes sur le chiffre d'affaires et des taxes annexes, et des contributions indirectes.

2. La publicité est faite à la diligence de l'administration chargée du recouvrement.

Il n'est pas procédé à l'inscription des sommes mentionnées au premier alinéa lorsque le débiteur :

1° Respecte un plan d'apurement échelonné de sa dette ainsi que ses obligations fiscales courantes. Lorsque le plan est dénoncé, le comptable public procède à l'inscription dans un délai de deux mois ;

2° A déposé, dans les conditions prévues aux articles L. 196 et L. 197 du livre des procédures fiscales, une réclamation d'assiette recevable assortie d'une demande expresse de sursis de paiement prévue à l'article L. 277 du même livre. Dès l'expiration du délai dont dispose le redevable pour saisir le tribunal compétent après notification de la décision de l'administration ou, en cas de poursuite du litige, dès la notification du jugement de la juridiction saisie, le comptable public procède à l'inscription dans un délai de deux mois.

Si le paiement par le subrogé a lieu sans émission de titre exécutoire prévu au 3, l'inscription ne peut être requise que six mois au moins après le paiement.

6. Les frais de l'inscription du privilège sont à la charge du Trésor.

8. (Abrogé)

8 bis. Le comptable compétent demande, dans un délai d'un mois, la radiation totale de l'inscription devenue sans objet, dès lors que le débiteur s'est acquitté de sa dette.

9. Les modalités d'application du présent article et notamment les formes et délais des inscriptions et de leur radiation sont fixées par un décret en conseil d'Etat.

\n
" } }, "LEGIARTI000044952129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R521-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044952129", "URL": "article/LEGI/ARTI/00/00/44/95/21/LEGIARTI000044952129.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 15 du décret n° 2021-1887 du 29 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2023. Toutefois, lesdites dispositions entrent en vigueur le 1er janvier 2022 en ce qu'elles s'appliquent aux hypothèques maritimes et saisies de navires.

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art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095244", "@num": "4", "#text": "Arrêté du 24 janvier 2023 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047095236", "@num": "5", "#text": "Arrêté du 24 janvier 2023 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047091149", "@nortexte": "JUSC2300331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-01-24" }, { "@id": "LEGIARTI000047547018", "@num": "9", "#text": "Décret n°2023-369 du 11 mai 2023 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000047546044", "@nortexte": "JUSC2233489D", "@numtexte": "2023-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-11" }, { "@id": "LEGIARTI000048159245", "@num": "2", "#text": "Décret n°2023-921 du 5 octobre 2023 - 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R5114-14-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952606", "@num": "R5114-25", "#text": "Code des transports - art. R5114-25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044928813", "@num": "R5114-25-3", "#text": "Code des transports - art. R5114-25-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952624", "@num": "R5114-34", "#text": "Code des transports - art. R5114-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044952358", "@num": "R313-10", "#text": "Code monétaire et financier - art. R313-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006579070", "@num": "1", "#text": "Décret n°1863-08-29 du 29 août 1863 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071364", "@typelien": "CONCORDE", "@naturetexte": "DECRET", "@datesignatexte": "1863-08-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044935467", "@fin": "2999-01-01", "#text": "Section 1 : Contenu et forme électronique du registre", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146259", "@fin": "2022-01-01", "#text": "Chapitre Ier : Dispositions générales sur le gage commercial.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000044952121", "@fin": "2999-01-01", "#text": "Chapitre Ier : Tenue du registre des suretés mobilières et autres opérations connexes", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133266", "@fin": "2999-01-01", "#text": "TITRE II : Des garanties.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113779", "@fin": "2999-01-01", "#text": "LIVRE V : Des effets de commerce et des garanties.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006267891", "@fin": "2023-01-01", "@num": "R521-1", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044952129", "@fin": "2999-01-01", "@num": "R521-1", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué au niveau de chaque greffe compétent dans les conditions définies par l'article R. 521-5, un registre dénommé \" registre des sûretés mobilières et autres opérations connexes \" dont l'objet est de centraliser leurs inscriptions.

Il est également institué, sous la responsabilité du Conseil national des greffiers des tribunaux de commerce, un portail national accessible par le réseau internet permettant la consultation des informations inscrites dans les registres des sûretés mobilières tenus localement par chaque greffier.

" } }, "LEGIARTI000044952415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044952415", "URL": "article/LEGI/ARTI/00/00/44/95/24/LEGIARTI000044952415.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 15 du décret n° 2021-1887 du 29 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2023.

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\n

1. L'inscription des sommes privilégiées dues au Trésor prescrite au 1 de l'article 1929 quater du code général des impôts est soumise aux dispositions des articles R. 521-1 et suivants du code de commerce, sous réserve des dispositions du présent article.

2. Lorsque la publicité est faite, en application du premier alinéa du 4 de l'article 1929 quater du code général des impôts, l'inscription des sommes déterminées dans les conditions fixées au 3 dudit article doit être requise dans le mois qui suit le semestre civil mentionné au 4 de l'article 1929 quater et au plus tard :

a) Le 31 janvier pour les sommes dues au 31 décembre de l'année précédente ;
\n
\nb) Le 31 juillet pour les sommes dues au 30 juin de l'année courante ;

3. Le comptable public chargé du recouvrement requiert l'inscription des sommes privilégiées dues au Trésor auprès du greffier compétent.

Le comptable public avise le redevable qu'il a requis une inscription à son encontre.

4. (Abrogé)

5. (Abrogé)

6. Chaque nouvelle inscription requise par un même comptable public à l'encontre du même redevable rend caduque l'inscription précédente.

En cas de paiement partiel, le comptable public ayant requis l'inscription établit à la demande du redevable une attestation constatant ce paiement. En ce cas, le redevable pourra requérir du greffier compétent une inscription modificative.

Toute inscription modificative consécutive à un dégrèvement partiel, ou toute radiation consécutive à un dégrèvement total est faite à l'initiative du comptable public qui avait requis l'inscription. Il est de même procédé à l'inscription modificative ou à la radiation sur l'initiative du comptable public en cas d'erreur commise par celui-ci sur le montant des sommes privilégiées ou sur l'identité du redevable.

Le greffier mentionne les inscriptions modificatives et les radiations en marge de l'inscription correspondante.

7. En cas de subrogation dans les droits du Trésor, le comptable public chargé du recouvrement établit pour le subrogé une attestation de subrogation.

Pour inscrire son privilège, le subrogé produit cette attestation au greffier compétent. Si la créance ayant fait l'objet d'une subrogation est comprise dans une inscription, l'attestation est communiquée au greffier compétent pour requérir une inscription modificative de cette inscription, à due concurrence.

8. (Abrogé)

9. (Abrogé)

10. Les attestations délivrées par le comptable public en cas de paiement partiel de la créance ou de subrogation sont déterminées par un arrêté.

11. (Abrogé)

\n
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Article 6 ENTIEREMENT_MODIF (Décret n° 2021-1887 du 29 décembre 2021 relatif au registre des sûretés mobilières et autres opérations connexes)