{ "article": { "LEGIARTI000047858919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047858919", "URL": "article/LEGI/ARTI/00/00/47/85/89/LEGIARTI000047858919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047861246", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000047858852", "@fin": "2999-01-01", "#text": "Chapitre III : Adapter les infractions et les sanctions à la réalité des fraudes", "@debut": "2023-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000047858854", "@fin": "2999-01-01", "#text": "Titre II : MODERNISER LE CADRE D'EXERCICE DES POUVOIRS DOUANIERS", "@debut": "2023-07-20" } ] }, "@cid": "JORFTEXT000047858021", "@nor": "ECOD2306819L", "@num": "2023-610", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2023-610 du 18 juillet 2023 visant à donner à la douane les moyens de faire face aux nouvelles menaces (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047858021", "@c_titre_court": "LOI n°2023-610 du 18 juillet 2023" }, { "@fin": "2999-01-01", "#text": "LOI n° 2023-610 du 18 juillet 2023 visant à donner à la douane les moyens de faire face aux nouvelles menaces (1)", "@debut": "2023-07-20", "@id_txt": "LEGITEXT000047858849", "@c_titre_court": "LOI n°2023-610 du 18 juillet 2023" } ], "@date_publi": "2023-07-19", "@date_signature": "2023-07-18", "@num_parution_jo": "0165" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047858919", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047858062", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791\n
\n

\n
" } }, "LEGIARTI000047861246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2023-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000047861246", "URL": "article/LEGI/ARTI/00/00/47/86/12/LEGIARTI000047861246.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047858919", "@num": "32", "#text": "LOI n°2023-610 du 18 juillet 2023 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000047858021", "@nortexte": "ECOD2306819L", "@numtexte": "2023-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-18" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861232", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309553", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 100 € à 750 €, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention, ainsi que de la confiscation des biens et avoirs qui sont le produit direct ou indirect de l'infraction.

II. – L'amende prévue au I est remplacée par une amende de 15 € à 30 € pour les infractions aux dispositions de l'article 290 quater.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000047861246", "cible": true, "cidtexte": "JORFTEXT000047858021", "id": "LEGIARTI000047858919", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000047858919", "liens_entrants": true }

Article 32 ENTIEREMENT_MODIF (LOI n° 2023-610 du 18 juillet 2023 visant à donner à la douane les moyens de faire face aux nouvelles menaces (1))