{ "article": { "LEGIARTI000045398835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045398835", "URL": "article/LEGI/ARTI/00/00/45/39/88/LEGIARTI000045398835.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000045404696", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404694", "@num": "L257 A", "#text": "Livre des procédures fiscales - art. L257 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000045398789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions de coordination", "@debut": "2022-03-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000045398793", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS DIVERSES, TRANSITOIRES ET FINALES", "@debut": "2022-03-25" } ] }, "@cid": "JORFTEXT000045398055", "@nor": "PRMX2201889R", "@num": "2022-408", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045398055", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics", "@debut": "2022-03-25", "@id_txt": "LEGITEXT000045398782", "@c_titre_court": "Ordonnance n°2022-408 du 23 mars 2022" } ], "@ministere": "Premier ministre", "@date_publi": "2022-03-24", "@date_signature": "2022-03-23", "@num_parution_jo": "0070" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045398835", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045398086", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L140, Art. L257 A\n
\n

\n
" } }, "LEGIARTI000045404694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L257 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045404694", "URL": "article/LEGI/ARTI/00/00/45/40/46/LEGIARTI000045404694.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l’article 29 de l’ordonnance n° 2022-408 du 23 mars 2022, ces dispositions sont applicables à compter du 1er janvier 2023. Se reporter aux modalités d’application prévues au II dudit article.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275499", "@num": "21", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000045398835", "@num": "20", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315552", "@fin": "1993-08-18", "@num": "L257 A", "@etat": "MODIFIE", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315553", "@fin": "2005-12-31", "@num": "L257 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315554", "@fin": "2011-01-01", "@num": "L257 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410042", "@fin": "2017-01-01", "@num": "L257 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817280", "@fin": "2023-01-01", "@num": "L257 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404694", "@fin": "2999-01-01", "@num": "L257 A", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les avis de mises en recouvrement peuvent être émis et rendus exécutoires et les mises en demeure de payer peuvent être émises, sous l'autorité du comptable public compétent, par les agents du service ayant reçu délégation.

\n
\n
" } }, "LEGIARTI000045404696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L140", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045404696", "URL": "article/LEGI/ARTI/00/00/45/40/46/LEGIARTI000045404696.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 2018", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2018 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006358996", "@num": "18", "#text": "Loi n°48-1484 du 25 septembre 1948 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000028824278", "@numtexte": "48-1484", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-25" }, { "@id": "JORFTEXT000000705617", "#text": "LOI 51-598 1951-05-24 ART. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000705617", "@numtexte": "51-598", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "LEGIARTI000006403820", "@num": "9", "#text": "Loi n°67-483 du 22 juin 1967 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000878024", "@numtexte": "67-483", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1967-06-22" }, { "@id": "JORFTEXT000000888372", "#text": "LOI 76-539 1976-06-22 ART. 7 V", "@sens": "source", "@cidtexte": "JORFTEXT000000888372", "@numtexte": "76-539", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-06-22" }, { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000045398835", "@num": "20", "#text": "Ordonnance n°2022-408 du 23 mars 2022 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000045398055", "@nortexte": "PRMX2201889R", "@numtexte": "2022-408", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-03-23" }, { "@id": "LEGIARTI000019701839", "@num": "L141-9", "#text": "Code des juridictions financières - art. L141-9", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033252530", "@num": "L143-0-1", "#text": "Code des juridictions financières - art. L143-0-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357452", "@num": "L241-11", "#text": "Code des juridictions financières - art. L241-11", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006357446", "@num": "L241-7", "#text": "Code des juridictions financières - art. L241-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358024", "@num": "L314-5", "#text": "Code des juridictions financières - art. L314-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180060", "@fin": "2999-01-01", "#text": "IV : Dérogations au profit des autorités judiciaires et des juridictions", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315863", "@fin": "1982-07-13", "@num": "L140", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315864", "@fin": "1993-08-18", "@num": "L140", "@etat": "MODIFIE", "@debut": "1982-07-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315865", "@fin": "2010-05-01", "@num": "L140", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177826", "@fin": "2013-08-07", "@num": "L140", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027808134", "@fin": "2014-05-30", "@num": "L140", "@etat": "MODIFIE", "@debut": "2013-08-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012247", "@fin": "2017-07-01", "@num": "L140", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033265213", "@fin": "2023-01-01", "@num": "L140", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045404696", "@fin": "2999-01-01", "@num": "L140", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément aux articles L. 141-9, L. 241-11 et L. 142-1-4 du code des juridictions financières, les agents des services financiers sont déliés du secret professionnel à l'égard des magistrats, conseillers maîtres en service extraordinaire, rapporteurs de la Cour des comptes et des experts qu'elle désigne, des magistrats de lachambre régionale des comptes ainsi que des membres de la Cour d'appel financière, à l'occasion des enquêtes effectuées par ces magistrats, conseillers, rapporteurs et experts dans le cadre de leurs attributions.

Conformément aux articles L. 143-0-1, L. 241-7 et L. 142-1-4 du code des juridictions financières, les agents des services financiers dont l'audition est jugée nécessaire pour les besoins du contrôle ont l'obligation de répondre à la convocation de la Cour des comptes ou à celle de la chambre régionale des comptes dans le ressort de laquelle ils exercent leurs fonctions. Ils peuvent être interrogés en qualité de témoins par les membres de la Cour d'appel financière.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000045404696", "cible": true, "cidtexte": "JORFTEXT000045398055", "id": "LEGIARTI000045398835", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000045404694", "cible": true, "cidtexte": "JORFTEXT000045398055", "id": "LEGIARTI000045398835", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045398835", "liens_entrants": true }

Article 20 ENTIEREMENT_MODIF (Ordonnance n° 2022-408 du 23 mars 2022 relative au régime de responsabilité financière des gestionnaires publics)