{ "article": { "LEGIARTI000050656911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050656911", "URL": "article/LEGI/ARTI/00/00/50/65/69/LEGIARTI000050656911.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050657547", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050657540", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050657535", "@num": "R*256-7", "#text": "Livre des procédures fiscales - art. R*256-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006135900", "#text": "Code de procédure civile", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000031367367", "#text": "Code des relations entre le public et l'administration", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036254179", "@num": "R112-20", "#text": "Code des relations entre le public et l'administration - art. R112-20", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000050655470", "@nor": "BCPE2328919D", "@num": "2024-1058", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-1058 du 22 novembre 2024 relatif à la notification des avis de mise en recouvrement", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000050655470", "@c_titre_court": "Décret n°2024-1058 du 22 novembre 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-1058 du 22 novembre 2024 relatif à la notification des avis de mise en recouvrement", "@debut": "2024-11-25", "@id_txt": "LEGITEXT000050656900", "@c_titre_court": "Décret n°2024-1058 du 22 novembre 2024" } ], "@ministere": "Ministère auprès du Premier ministre, chargé du budget et des comptes publics", "@date_publi": "2024-11-24", "@date_signature": "2024-11-22", "@num_parution_jo": "0278" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000050656911", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000050655481", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*256-3, Art. R*256-6, Art. R*256-7\n
\n

\n
" } }, "LEGIARTI000036254179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R112-20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-12-24" } }, "META_COMMUN": { "ID": "LEGIARTI000036254179", "URL": "article/LEGI/ARTI/00/00/36/25/41/LEGIARTI000036254179.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036253777", "@num": "1", "#text": "Décret n°2017-1728 du 21 décembre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036249422", "@nortexte": "PRMJ1636988D", "@numtexte": "2017-1728", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-21" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000050656911", "@num": "1", "#text": "Décret n°2024-1058 du 22 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000043854490", "@num": "R474-1", "#text": "Code de l'urbanisme - art. R474-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367371", "@num": "L112-15", "#text": "Code des relations entre le public et l'adminis... - art. L112-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036254173", "@num": "R112-17", "#text": "Code des relations entre le public et l'adminis... - art. R112-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036254177", "@num": "R112-19", "#text": "Code des relations entre le public et l'adminis... - art. R112-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047543784", "@num": "R552-5", "#text": "Code des relations entre le public et l'adminis... - art. R552-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038044841", "@num": "R562-5", "#text": "Code des relations entre le public et l'adminis... - art. R562-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038044816", "@num": "R572-3", "#text": "Code des relations entre le public et l'adminis... - art. R572-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759376", "@num": "R*256-7", "#text": "Livre des procédures fiscales - art. R*256-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000031367367", "@fin": "2999-01-01", "#text": "Sous-section 4 : Autres modalités d'échanges par voie électronique", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031367342", "@fin": "2999-01-01", "#text": "Section 2 : Règles particulières à la saisine et aux échanges par voie électronique", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031367325", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités de saisine et d'échanges", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031367312", "@fin": "2999-01-01", "#text": "Titre Ier : LES DEMANDES DU PUBLIC ET LEUR TRAITEMENT", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031367310", "@fin": "2999-01-01", "#text": "Livre Ier : LES ÉCHANGES AVEC L'ADMINISTRATION", "@debut": "2016-01-01" } ] }, "@cid": "LEGITEXT000031366350", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des relations entre le public et l'administration", "@debut": "2016-01-01", "@id_txt": "LEGITEXT000031366350", "@c_titre_court": "Code des relations entre le public et l'administration" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036254179", "@fin": "2999-01-01", "@num": "R112-20", "@etat": "VIGUEUR", "@debut": "2017-12-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le document notifié est réputé avoir été reçu par son destinataire à la date de sa première consultation. Cette date peut être consignée dans un accusé de réception adressé à l'administration par le procédé prévu au deuxième alinéa de l'article L. 112-15.
\n
A défaut de consultation du document par son destinataire dans un délai de quinze jours, le document est réputé lui avoir été notifié à la date de mise à disposition.

" } }, "LEGIARTI000050657535": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-06-19", "DATE_DEBUT": "2024-11-25" } }, "META_COMMUN": { "ID": "LEGIARTI000050657535", "URL": "article/LEGI/ARTI/00/00/50/65/75/LEGIARTI000050657535.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 394", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000050656911", "@num": "1", "#text": "Décret n°2024-1058 du 22 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000050657540", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670321", "@num": "R*257-0 A", "#text": "Livre des procédures fiscales - art. R*257-0 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025828469", "@num": "R*257-0 A-1", "#text": "Livre des procédures fiscales - art. R*257-0 A-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036254179", "@num": "R112-20", "#text": "Code des relations entre le public et l'administration - art. R112-20", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316495", "@fin": "1993-08-18", "@num": "R*256-7", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316496", "@fin": "2006-08-31", "@num": "R*256-7", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316497", "@fin": "2024-11-25", "@num": "R*256-7", "@etat": "MODIFIE", "@debut": "2006-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050657535", "@fin": "2025-06-19", "@num": "R*256-7", "@etat": "MODIFIE", "@debut": "2024-11-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051759376", "@fin": "2999-01-01", "@num": "R*256-7", "@etat": "VIGUEUR", "@debut": "2025-06-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis de mise en recouvrement est réputé avoir été notifié :

a) Dans le cas où l'\" ampliation \" a été effectivement remise par le prestataire de services postaux au redevable ou à son fondé de pouvoir, le jour même de cette remise ;

b) Lorsque la lettre recommandée n'a pu être distribuée du fait du redevable, le jour où en a été faite la première présentation ;

c) Lorsqu'il est fait application du 3° de l'article R. * 256-6, dans les conditions prévues à l'article R. 112-20 du code des relations entre le public et l'administration.

\n
" } }, "LEGIARTI000050657540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-11-25" } }, "META_COMMUN": { "ID": "LEGIARTI000050657540", "URL": "article/LEGI/ARTI/00/00/50/65/75/LEGIARTI000050657540.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 393", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000050656911", "@num": "1", "#text": "Décret n°2024-1058 du 22 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000051759376", "@num": "R*256-7", "#text": "Livre des procédures fiscales - art. R*256-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024670321", "@num": "R*257-0 A", "#text": "Livre des procédures fiscales - art. R*257-0 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025828469", "@num": "R*257-0 A-1", "#text": "Livre des procédures fiscales - art. R*257-0 A-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006135900", "#text": "Code de procédure civile", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036254173", "@num": "R112-17", "#text": "Code des relations entre le public et l'administration - art. R112-17", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316490", "@fin": "1993-03-11", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316491", "@fin": "1994-09-02", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316492", "@fin": "2006-01-01", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316493", "@fin": "2006-08-31", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316494", "@fin": "2009-04-10", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2006-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020502978", "@fin": "2011-10-01", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024679209", "@fin": "2024-11-25", "@num": "R*256-6", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050657540", "@fin": "2999-01-01", "@num": "R*256-6", "@etat": "VIGUEUR", "@debut": "2024-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis de mise en recouvrement est notifié au redevable soit :
\n
1° Par envoi postal, au lieu de son domicile, de sa résidence ou de son siège, ou à la dernière adresse qu'il a fait connaître au service compétent de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects.
\n
En cas d'envoi postal, le redevable ou son fondé de pouvoir peut demander, à tout moment et sans frais, que lui soit adressée une nouvelle ampliation de l'avis de mise en recouvrement ;
\n
2° Par acte d'huissier, dans les conditions prévues par les dispositions du chapitre III du titre XVII du livre Ier du code de procédure civile ;
\n
3° Lorsque l'avis de mise en recouvrement est adressé par un comptable de la direction générale des finances publiques, par sa mise à disposition, sous forme dématérialisée, dans le compte fiscal en ligne du redevable selon les modalités prévues aux articles R. 112-17 à R. 112-19 du code des relations entre le public et l'administration.

" } }, "LEGIARTI000050657547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*256-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-11-25" } }, "META_COMMUN": { "ID": "LEGIARTI000050657547", "URL": "article/LEGI/ARTI/00/00/50/65/75/LEGIARTI000050657547.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 391 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000050656900", "#text": "Décret n°2024-1058 du 22 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000050656911", "@num": "1", "#text": "Décret n°2024-1058 du 22 novembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050655470", "@nortexte": "BCPE2328919D", "@numtexte": "2024-1058", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-22" }, { "@id": "LEGIARTI000024679209", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316477", "@fin": "1993-03-11", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316478", "@fin": "1993-08-18", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1993-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316479", "@fin": "2006-01-01", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316480", "@fin": "2006-08-31", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316481", "@fin": "2011-10-01", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2006-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024679207", "@fin": "2024-11-25", "@num": "R*256-3", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050657547", "@fin": "2999-01-01", "@num": "R*256-3", "@etat": "VIGUEUR", "@debut": "2024-11-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'avis de mise en recouvrement est établi en deux exemplaires au moins.

Un exemplaire, dit original, est conservé par le service compétent de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects. Les autres, dits ampliations, sont destinés à être notifiés au redevable ou à son fondé de pouvoir.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000050657547", "cible": true, "cidtexte": "JORFTEXT000050655470", "id": "LEGIARTI000050656911", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000050657535", "cible": true, "cidtexte": "JORFTEXT000050655470", "id": "LEGIARTI000050656911", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036254179", "cible": true, "cidtexte": "JORFTEXT000050655470", "id": "LEGIARTI000050656911", "typelien": "CITATION" }, { "article_id": "LEGIARTI000050657540", "cible": true, "cidtexte": "JORFTEXT000050655470", "id": "LEGIARTI000050656911", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000050656911", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2024-1058 du 22 novembre 2024 relatif à la notification des avis de mise en recouvrement)