{ "article": { "LEGIARTI000047209272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047209272", "URL": "article/LEGI/ARTI/00/00/47/20/92/LEGIARTI000047209272.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000026597370", "@num": "112", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 112", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597380", "@num": "120", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 120", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597381", "@num": "121", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 121", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597382", "@num": "122", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597384", "@num": "124", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 124", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000047211830", "@num": "R*247-6", "#text": "Livre des procédures fiscales - art. R*247-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047209304", "@num": "R*255 A-1", "#text": "Livre des procédures fiscales - art. R*255 A-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047208479", "@nor": "ECOE2221882D", "@num": "2023-117", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-117 du 20 février 2023 relatif aux modalités d'application de l'article L. 255 A du livre des procédures fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047208479", "@c_titre_court": "Décret n°2023-117 du 20 février 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-117 du 20 février 2023 relatif aux modalités d'application de l'article L. 255 A du livre des procédures fiscales", "@debut": "2023-02-23", "@id_txt": "LEGITEXT000047209257", "@c_titre_court": "Décret n°2023-117 du 20 février 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-02-22", "@date_signature": "2023-02-20", "@num_parution_jo": "0045" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047209272", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047208494", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*255 A-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R247-6\n
\n

\n
" } }, "LEGIARTI000047209304": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*255 A-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047209304", "URL": "article/LEGI/ARTI/00/00/47/20/93/LEGIARTI000047209304.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000026597370", "@num": "112", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 112", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597382", "@num": "122", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFARTI000026597384", "@num": "124", "#text": "Décret n° 2012-1246 du 7 novembre 2012 - art. 124", "@sens": "source", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000047209272", "@num": "1", "#text": "Décret n°2023-117 du 20 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208479", "@nortexte": "ECOE2221882D", "@numtexte": "2023-117", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047209304", "@fin": "2999-01-01", "@num": "R*255 A-1", "@etat": "VIGUEUR", "@debut": "2023-02-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions de l'article R. * 247-6, sont applicables à la taxe mentionnée à l'article L. 255 A les articles 112 à 119,122 et 124 du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.

" } }, "LEGIARTI000047211830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*247-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-02-23" } }, "META_COMMUN": { "ID": "LEGIARTI000047211830", "URL": "article/LEGI/ARTI/00/00/47/21/18/LEGIARTI000047211830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 419 B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 419 B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 419 B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 98-401 1998-04-22", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006398456", "@num": "69", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 69", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000047209272", "@num": "1", "#text": "Décret n°2023-117 du 20 février 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047208479", "@nortexte": "ECOE2221882D", "@numtexte": "2023-117", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-02-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147390", "@fin": "2999-01-01", "#text": "Chapitre III : Les remises et transactions à titre gracieux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316716", "@fin": "1986-03-14", "@num": "R247-6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316717", "@fin": "1993-08-18", "@num": "R247-6", "@etat": "MODIFIE", "@debut": "1986-03-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316718", "@fin": "1997-04-11", "@num": "R247-6", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316719", "@fin": "1998-04-22", "@num": "R247-6", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047211830", "@fin": "2999-01-01", "@num": "R*247-6", "@etat": "VIGUEUR", "@debut": "2023-02-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les remises et transactions à titre gracieux relatives à la taxe mentionnée à l'article L. 255 A s'effectuent dans les conditions prévues aux articles 120 et 121 du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000047209304", "cible": true, "cidtexte": "JORFTEXT000047208479", "id": "LEGIARTI000047209272", "typelien": "CREE" }, { "article_id": "LEGIARTI000047211830", "cible": true, "cidtexte": "JORFTEXT000047208479", "id": "LEGIARTI000047209272", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047209272", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2023-117 du 20 février 2023 relatif aux modalités d'application de l'article L. 255 A du livre des procédures fiscales)