{ "article": { "LEGIARTI000053189674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L273", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053189674", "URL": "article/LEGI/ARTI/00/00/53/18/96/LEGIARTI000053189674.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1247 du 17 décembre 2025, ces dispositions, dans leur rédaction issue de ladite ordonnance, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000053100841", "@num": "14", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006316029", "@num": "L270", "#text": "Livre des procédures fiscales - art. L270", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316513", "@num": "R*273-1", "#text": "Livre des procédures fiscales - art. R*273-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180089", "@fin": "2026-09-01", "#text": "10° : Taxes sur le chiffre d'affaires", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000053189606", "@fin": "2999-01-01", "#text": "10° : Taxes sur les biens et services", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006315576", "@fin": "2005-01-01", "@num": "L273", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006315577", "@fin": "2026-09-01", "@num": "L273", "@etat": "ABROGE_DIFF", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053189674", "@fin": "2999-01-01", "@num": "L273", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sûretés et dispositions spéciales prévues par l'article L. 270 peuvent être appliquées en matière de taxes sur les biens et services, sous réserve des adaptations nécessaires.
\n
" } }, "LEGIARTI000006316029": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316029", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316029.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L66", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L67", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L68", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L69", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L70", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L71", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147375", "@fin": "1987-07-09", "#text": "MESURES PARTICULIERES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133981", "@fin": "1987-12-31", "#text": "LES PROCEDURES DE RECOUVREMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 71 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000006316030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316030", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L66 à L70", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274866", "@num": "82", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 82 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000006316031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006316031", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL270AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000006771729", "@num": "1", "#text": "Décret n°97-656 du 30 mai 1997 - art. 1 (Ab) JORF 1er juin 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000749830", "@nortexte": "ECOR9704328D", "@numtexte": "97-656", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-30" }, { "@id": "JORFTEXT000000740654", "#text": "Décret 98-401 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740654", "@nortexte": "ECOF9800019D", "@numtexte": "98-401", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.
\n
" } }, "LEGIARTI000018570158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570158", "URL": "article/LEGI/ARTI/00/00/18/57/01/LEGIARTI000018570158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModification effectuée en conséquence des articles 1er et 7 du décret n° 2007-686 du 4 mai 2007.
\n

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les trésoriers-payeurs généraux sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale et d'assurance chômage, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.

" } }, "LEGIARTI000022175308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L270", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175308", "URL": "article/LEGI/ARTI/00/00/22/17/53/LEGIARTI000022175308.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModification effectuée en conséquence des articles 1er et 7 du décret n° 2007-686 du 4 mai 2007.
\n

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1844 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687638", "#text": "LOI 53-79 1953-02-07 ART. 23 (AL. 1, AL. 2 AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "LEGIARTI000006774500", "@num": "1", "#text": "Décret n°78-486 du 31 mars 1978 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000864364", "@numtexte": "78-486", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-31" }, { "@id": "LEGIARTI000022167931", "@num": "96", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 96", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006316033", "@num": "L271", "#text": "Livre des procédures fiscales - art. L271 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180114", "@fin": "2999-01-01", "#text": "8° : Procédure accélérée", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@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": "LEGIARTI000006316029", "@fin": "1986-12-31", "@num": "L270", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316030", "@fin": "1998-04-22", "@num": "L270", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316031", "@fin": "2008-04-03", "@num": "L270", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570158", "@fin": "2010-05-01", "@num": "L270", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175308", "@fin": "2999-01-01", "@num": "L270", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour assurer le recouvrement des impositions établies par voie de taxation d'office dans les conditions prévues aux articles L. 66 à L. 70 au nom de personnes qui changent fréquemment de lieu de séjour ou qui séjournent dans des locaux d'emprunt ou des locaux meublés, les directeurs départementaux des finances publiques sont autorisés, dès réception du rôle et avant l'envoi de tout avis d'imposition au contribuable, mais après avis de la commission départementale des chefs des services financiers et des représentants des organismes de recouvrement des cotisations de sécurité sociale et d'assurance chômage, à faire prendre des sûretés sur tous les biens et avoirs du contribuable et, notamment, à faire procéder au blocage de tous comptes courants de dépôts ou d'avances ouverts à l'intéressé.

" } }, "LEGIARTI000053100841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100841", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100841.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053292415", "@num": "L228 C", "#text": "Livre des procédures fiscales - art. L228 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189606", "#text": "Livre des procédures fiscales - 10° : Taxes sur les biens et services (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189724", "#text": "Livre des procédures fiscales - I quater : Dispositions particulières aux taxes... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053189608", "#text": "Livre des procédures fiscales - Section II : Taxes sur les biens et services (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189686", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189711", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189610", "@num": "L16 E", "#text": "Livre des procédures fiscales - art. L16 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189624", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189680", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189677", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189726", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189718", "@num": "L216", "#text": "Livre des procédures fiscales - art. L216 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189698", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189622", "@num": "L234", "#text": "Livre des procédures fiscales - art. L234 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189729", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189616", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189674", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189735", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189740", "@num": "L279 A", "#text": "Livre des procédures fiscales - art. L279 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189668", "@num": "L280", "#text": "Livre des procédures fiscales - art. L280 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189661", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189612", "@num": "L59 C", "#text": "Livre des procédures fiscales - art. L59 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189694", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189658", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189653", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189690", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189646", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189721", "@num": "L79", "#text": "Livre des procédures fiscales - art. L79 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099748", "@fin": "2999-01-01", "#text": "Section 3 : Livre des procédures fiscales", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100841", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053092089", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L60, Art. L70, Art. L136, Art. L190, Art. L195 A, Art. L273, Art. L280, Art. L59, Art. L65, Art. L66, Art. L76, Art. L182, Art. L234, Art. L250, Art. L59 C, Art. L16 E, Sct. Section II : Taxes sur les biens et services, Sct. 10° : Taxes sur les biens et services\n
\n

Article L273 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Livre des procédures fiscales)