{ "article": { "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
" } }, "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
" } } }, "article_lien": [ { "article_id": "LEGIARTI000045398835", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000045404694", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000045404694", "liens_entrants": true }

Article L257 A AUTONOME VIGUEUR, en vigueur depuis le 01/01/2023 (Livre des procédures fiscales)