{ "article": { "LEGIARTI000006315562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315562", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315562.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL263AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 BIS (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. L122-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365839", "@num": "L171-8", "#text": "Code de l'environnement - art. L171-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022479034", "@num": "L216-1", "#text": "Code de l'environnement - art. L216-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365834", "@num": "L521-19", "#text": "Code de l'environnement - art. L521-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048247402", "@num": "L541-3", "#text": "Code de l'environnement - art. L541-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028788967", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032742023", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027015016", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180080", "@fin": "1992-07-04", "#text": "Avis à tiers détenteur.", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315562", "@fin": "1992-07-04", "@num": "L263", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315563", "@fin": "2012-06-01", "@num": "L263", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025033205", "@fin": "2012-03-16", "@num": "L263", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025516181", "@fin": "2019-01-01", "@num": "L263", "@etat": "ABROGE", "@debut": "2012-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis à tiers détenteur a pour effet d'affecter, dès réception, les sommes dont le versement est ainsi demandé au paiement des impositions privilégiées, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers détenteur deviennent effectivement exigibles.
\n
Lorsqu'une personne est simultanément destinataire de plusieurs avis établis au nom du même débiteur, émanant des comptables chargés du recouvrement respectivement des impôts directs et des taxes sur le chiffre d'affaires, elle doit, en cas d'insuffisance des fonds, exécuter ces avis en proportion de leurs montants respectifs.
" } }, "LEGIARTI000006315563": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-06-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315563", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315563.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL263AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000725202", "#text": "Décret 92-837 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000172847", "#text": "Loi 91-650 1991-07-09 art. 86, art. 97 JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006491472", "@num": "86", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 86 (V) JORF 14 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006318318", "@num": "35", "#text": "Loi - art. 35 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. L122-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365839", "@num": "L171-8", "#text": "Code de l'environnement - art. L171-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022479034", "@num": "L216-1", "#text": "Code de l'environnement - art. L216-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365834", "@num": "L521-19", "#text": "Code de l'environnement - art. L521-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048247402", "@num": "L541-3", "#text": "Code de l'environnement - art. L541-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028788967", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032742023", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027015016", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "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": "LEGIARTI000006315562", "@fin": "1992-07-04", "@num": "L263", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315563", "@fin": "2012-06-01", "@num": "L263", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025033205", "@fin": "2012-03-16", "@num": "L263", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025516181", "@fin": "2019-01-01", "@num": "L263", "@etat": "ABROGE", "@debut": "2012-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis à tiers détenteur a pour effet d'affecter, dès réception, les sommes dont le versement est ainsi demandé au paiement des impositions privilégiées, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers détenteur deviennent effectivement exigibles.
\n
Il comporte l'effet d'attribution immédiate prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991.
\n
Lorsqu'une personne est simultanément destinataire de plusieurs avis établis au nom du même débiteur, émanant des comptables chargés du recouvrement respectivement des impôts directs et des taxes sur le chiffre d'affaires, elle doit, en cas d'insuffisance des fonds, exécuter ces avis en proportion de leurs montants respectifs.
" } }, "LEGIARTI000006315565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L264", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-05-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315565", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315565.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL264AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 1) (LOI 55-439 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Décret-loi 1938-06-17 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180082", "@fin": "2999-01-01", "#text": "2° : Rémunérations du travail", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315565", "@fin": "2008-05-01", "@num": "L264", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570166", "@fin": "2012-06-01", "@num": "L264", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025033213", "@fin": "2999-01-01", "@num": "L264", "@etat": "VIGUEUR", "@debut": "2012-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La cession des rémunérations mentionnées aux articles L. 145-1 et R. 145-1 du code du travail n'est opposable au comptable chargé du recouvrement d'impositions privilégiées qu'à concurrence de la moitié de la portion saisissable ou cessible.
\n
" } }, "LEGIARTI000006316020": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316020", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316020.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL262AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1848 (1ERE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1848 (1RE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1922 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1ER MEMBRE DE PHRASE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 BIS (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687377", "#text": "LOI 46-854 1946-04-27 ART. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "LEGIARTI000037601442", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000020616379", "@num": "86", "#text": "Loi n° 91-650 du 9 juillet 1991 - art. 86 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006866975", "@num": "15", "#text": "Décret n°2000-21 du 5 janvier 2000 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762184", "@nortexte": "ECOI9900544D", "@numtexte": "2000-21", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-05" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463922", "#text": "Décret n°2010-1698\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000037603610", "@num": "1", "#text": "DÉCRET n°2015-243 du 2 mars 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGIARTI000037600617", "@num": "1", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037600531", "#text": "Décret n°2018-970 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598655", "@nortexte": "CPAE1813032D", "@numtexte": "2018-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037798599", "#text": "Décret n°2018-1118 du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037797197", "@nortexte": "CPAE1813036D", "@numtexte": "2018-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000037834669", "#text": "Décret n°2018-1175 du 18 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833324", "@nortexte": "CPAE1813037D", "@numtexte": "2018-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-18" }, { "@id": "LEGIARTI000038097987", "@num": "1", "#text": "Décret n°2018-1353 du 28 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884594", "@nortexte": "CPAE1831537D", "@numtexte": "2018-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049454354", "@num": "14", "#text": "LOI n°2024-364 du 22 avril 2024 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049453263", "@nortexte": "ECOM2328155L", "@numtexte": "2024-364", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-22" }, { "@id": "LEGIARTI000036365821", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981709", "@num": "L511-12", "#text": "Code de l'énergie - art. L511-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287164", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365893", "@num": "L132-14", "#text": "Code des assurances - art. L132-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165090", "@num": "R212-1-33", "#text": "Code des procédures civiles d'exécution - art. R212-1-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165094", "@num": "R212-1-34", "#text": "Code des procédures civiles d'exécution - art. R212-1-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601761", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066176", "@num": "R3252-38", "#text": "Code du travail - art. R3252-38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-05-02 ART. 28", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1808-11-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1902-03-30 ART. 58", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028299665", "@num": "L263-0 A", "#text": "Livre des procédures fiscales - art. L263-0 A (VT)", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316020", "@fin": "1982-01-01", "@num": "L262", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316021", "@fin": "2019-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365789", "@fin": "2024-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981686", "@fin": "2999-01-01", "@num": "L262", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépositaires, détenteurs ou débiteurs de sommes appartenant ou devant revenir aux redevables d'impôts directs ou de taxes sur le chiffre d'affaires dont le recouvrement est garanti par le privilège du Trésor, sont tenus, sur la demande qui leur en est faite sous forme d'avis à tiers détenteur notifié par le comptable chargé du recouvrement, de verser, au lieu et place des redevables, les fonds qu'ils détiennent ou qu'ils doivent, à concurrence des impositions dues par ces redevables.
\n
Les dispositions du présent article s'appliquent également aux gérants, administrateurs, directeurs ou liquidateurs des sociétés pour les impositions dues par celles-ci.
" } }, "LEGIARTI000006316021": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316021", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316021.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL262AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1848 (1ERE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1848 (1RE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1922 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1ER MEMBRE DE PHRASE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 BIS (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000687377", "#text": "LOI 46-854 1946-04-27 ART. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "LEGIARTI000037601442", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "JORFTEXT000000339574", "#text": "LOI 81-1179 1981-12-31 ART. 8 III FINANCES RECTIFICATIVE POUR 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006273592", "@num": "8", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 8 (P) JORF 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000020616379", "@num": "86", "#text": "Loi n° 91-650 du 9 juillet 1991 - art. 86 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006866975", "@num": "15", "#text": "Décret n°2000-21 du 5 janvier 2000 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762184", "@nortexte": "ECOI9900544D", "@numtexte": "2000-21", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-05" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463922", "#text": "Décret n°2010-1698\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000037603610", "@num": "1", "#text": "DÉCRET n°2015-243 du 2 mars 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGIARTI000037600617", "@num": "1", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037600531", "#text": "Décret n°2018-970 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598655", "@nortexte": "CPAE1813032D", "@numtexte": "2018-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037798599", "#text": "Décret n°2018-1118 du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037797197", "@nortexte": "CPAE1813036D", "@numtexte": "2018-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000037834669", "#text": "Décret n°2018-1175 du 18 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833324", "@nortexte": "CPAE1813037D", "@numtexte": "2018-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-18" }, { "@id": "LEGIARTI000038097987", "@num": "1", "#text": "Décret n°2018-1353 du 28 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884594", "@nortexte": "CPAE1831537D", "@numtexte": "2018-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000049454354", "@num": "14", "#text": "LOI n°2024-364 du 22 avril 2024 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049453263", "@nortexte": "ECOM2328155L", "@numtexte": "2024-364", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-22" }, { "@id": "LEGIARTI000036365821", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981709", "@num": "L511-12", "#text": "Code de l'énergie - art. L511-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287164", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365893", "@num": "L132-14", "#text": "Code des assurances - art. L132-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165090", "@num": "R212-1-33", "#text": "Code des procédures civiles d'exécution - art. R212-1-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165094", "@num": "R212-1-34", "#text": "Code des procédures civiles d'exécution - art. R212-1-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601761", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066176", "@num": "R3252-38", "#text": "Code du travail - art. R3252-38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-05-02 ART. 28", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1808-11-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1902-03-30 ART. 58", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028299665", "@num": "L263-0 A", "#text": "Livre des procédures fiscales - art. L263-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316020", "@fin": "1982-01-01", "@num": "L262", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316021", "@fin": "2019-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365789", "@fin": "2024-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981686", "@fin": "2999-01-01", "@num": "L262", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépositaires, détenteurs ou débiteurs de sommes appartenant ou devant revenir aux redevables d'impôts, de pénalités et de frais accessoires dont le recouvrement est garanti par le privilège du Trésor sont tenus, sur la demande qui leur en est faite sous forme d'avis à tiers détenteur notifié par le comptable chargé du recouvrement, de verser, aux lieu et place des redevables, les fonds qu'ils détiennent ou qu'ils doivent, à concurrence des impositions dues par ces redevables (1).
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Les dispositions du présent article s'appliquent également aux gérants, administrateurs, directeurs ou liquidateurs des sociétés pour les impositions dues par celles-ci.
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(1) Cette disposition s'applique aux majorations, pénalités et frais accessoires relatifs aux infractions constatées à partir du 1er janvier 1982. Elle est applicable en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière, les droits de timbre et les contributions indirectes, aux impositions mises en recouvrement à partir du 1er janvier 1982 (loi n° 81-1179 du 31 décembre 1981, art. 8-III).
\n
" } }, "LEGIARTI000025033205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2012-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025033205", "URL": "article/LEGI/ARTI/00/00/25/03/32/LEGIARTI000025033205.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "LEGIARTI000006491420", "@num": "43", "#text": "Loi n°91-650 du 9 juillet 1991 - art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "JORFTEXT000000725202", "#text": "Décret n°92-837 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000025024669", "@num": "3", "#text": "Ordonnance n°2011-1895\n du 19 décembre 2011 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. 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L'avis à tiers détenteur a pour effet d'affecter, dès réception, les sommes dont le versement est ainsi demandé au paiement des impositions privilégiées, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers détenteur deviennent effectivement exigibles.

Il comporte l'effet d'attribution immédiate prévu à l'article 43 de la loi n° 91-650 du 9 juillet 1991. Les dispositions des articles L. 162-1 et L. 162-2 de ce code sont en outre applicables.

Lorsqu'une personne est simultanément destinataire de plusieurs avis établis au nom du même débiteur, émanant des comptables chargés du recouvrement respectivement des impôts directs et des taxes sur le chiffre d'affaires, elle doit, en cas d'insuffisance des fonds, exécuter ces avis en proportion de leurs montants respectifs.

" } }, "LEGIARTI000025516181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L263", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2012-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025516181", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516181.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1925 (al. 1 2eme phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 bis (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1929 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 2) (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000725202", "#text": "Décret n°92-837 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "#text": "Décret-loi 1938-06-17 ART. 1 (RECOUVREMENT DES IMPOTS DIRECTS)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-06-17 art. 1 (Recouvrement des impôts directs)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022473256", "@num": "230", "#text": "LOI n° 2010-788\n du 12 juillet 2010 - art. 230", "@sens": "cible", "@cidtexte": "JORFTEXT000022470434", "@nortexte": "DEVX0822225L", "@numtexte": "2010-788", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-07-12" }, { "@id": "LEGIARTI000025511641", "@num": "19", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000029575247", "@num": "76", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000032730827", "@num": "70", "#text": "LOI n°2016-816 du 20 juin 2016 - art. 70", "@sens": "cible", "@cidtexte": "JORFTEXT000032728685", "@nortexte": "DEVX1600975L", "@numtexte": "2016-816", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-06-20" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. L122-3-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365839", "@num": "L171-8", "#text": "Code de l'environnement - art. L171-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022479034", "@num": "L216-1", "#text": "Code de l'environnement - art. L216-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365834", "@num": "L521-19", "#text": "Code de l'environnement - art. L521-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048247402", "@num": "L541-3", "#text": "Code de l'environnement - art. L541-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028788967", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032742023", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027015016", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022495647", "@num": "L253-9", "#text": "Code rural - art. L253-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365872", "@num": "L253-12", "#text": "Code rural et de la pêche maritime - art. L253-12 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025025793", "@num": "L162-1", "#text": "Code des procédures civiles d'exécution - art. L162-1", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025025807", "@num": "L211-2", "#text": "Code des procédures civiles d'exécution - art. L211-2", "@sens": "source", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "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": "LEGIARTI000006315562", "@fin": "1992-07-04", "@num": "L263", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315563", "@fin": "2012-06-01", "@num": "L263", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000025033205", "@fin": "2012-03-16", "@num": "L263", "@etat": "MODIFIE_MORT_NE", "@debut": "2012-06-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025516181", "@fin": "2019-01-01", "@num": "L263", "@etat": "ABROGE", "@debut": "2012-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il comporte l'effet d'attribution immédiate prévu à l'article L. 211-2 du code des procédures civiles d'exécution. Les dispositions des articles L. 162-1 et L. 162-2 de ce code sont en outre applicables.

" } }, "LEGIARTI000036365789": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036365789", "URL": "article/LEGI/ARTI/00/00/36/36/57/LEGIARTI000036365789.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 73 XVII de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les présentes dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1848 (1ERE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1848 (1RE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1922 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1ER MEMBRE DE PHRASE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 BIS (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000687377", "#text": "LOI 46-854 1946-04-27 ART. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "LEGIARTI000037601442", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000020616379", "@num": "86", "#text": "Loi n° 91-650 du 9 juillet 1991 - art. 86 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006866975", "@num": "15", "#text": "Décret n°2000-21 du 5 janvier 2000 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762184", "@nortexte": "ECOI9900544D", "@numtexte": "2000-21", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-05" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463922", "#text": "Décret n°2010-1698\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000037603610", "@num": "1", "#text": "DÉCRET n°2015-243 du 2 mars 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGIARTI000036354098", "@num": "73", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000037600617", "@num": "1", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037600531", "#text": "Décret n°2018-970 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598655", "@nortexte": "CPAE1813032D", "@numtexte": "2018-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037798599", "#text": "Décret n°2018-1118 du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037797197", "@nortexte": "CPAE1813036D", "@numtexte": "2018-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000037834669", "#text": "Décret n°2018-1175 du 18 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833324", "@nortexte": "CPAE1813037D", "@numtexte": "2018-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-18" }, { "@id": "LEGIARTI000038097987", "@num": "1", "#text": "Décret n°2018-1353 du 28 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884594", "@nortexte": "CPAE1831537D", "@numtexte": "2018-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "#text": "Décret-loi 1935-10-30 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-05-02 ART. 28", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1902-03-30 ART. 58", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000037935189", "@num": "204", "#text": "LOI n° 2018-1317 du 28 décembre 2018 - art. 204", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000046873048", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049454354", "@num": "14", "#text": "LOI n°2024-364 du 22 avril 2024 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049453263", "@nortexte": "ECOM2328155L", "@numtexte": "2024-364", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-22" }, { "@id": "LEGIARTI000036365821", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981709", "@num": "L511-12", "#text": "Code de l'énergie - art. L511-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287164", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365893", "@num": "L132-14", "#text": "Code des assurances - art. L132-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165090", "@num": "R212-1-33", "#text": "Code des procédures civiles d'exécution - art. R212-1-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165094", "@num": "R212-1-34", "#text": "Code des procédures civiles d'exécution - art. R212-1-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601761", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066176", "@num": "R3252-38", "#text": "Code du travail - art. R3252-38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1808-11-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028299665", "@num": "L263-0 A", "#text": "Livre des procédures fiscales - art. L263-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316020", "@fin": "1982-01-01", "@num": "L262", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316021", "@fin": "2019-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365789", "@fin": "2024-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981686", "@fin": "2999-01-01", "@num": "L262", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les créances dont les comptables publics sont chargés du recouvrement peuvent faire l'objet d'une saisie administrative à tiers détenteur notifiée aux dépositaires, détenteurs ou débiteurs de sommes appartenant ou devant revenir aux redevables.
\n
\nDans le cas où elle porte sur plusieurs créances, de même nature ou de nature différente, une seule saisie peut être notifiée.
\n
\nL'avis de saisie administrative à tiers détenteur est notifié au redevable et au tiers détenteur. L'exemplaire qui est notifié au redevable comprend, sous peine de nullité, les délais et voies de recours.

La saisie administrative à tiers détenteur emporte l'effet d'attribution immédiate prévu à l'article L. 211-2 du code des procédures civiles d'exécution. Les articles L. 162-1 et L. 162-2 du même code sont applicables. Par dérogation au deuxième alinéa de l'article L. 162-1, lorsque le montant de la saisie administrative à tiers détenteur est inférieur à un montant, fixé par décret, compris entre 500 € et 3 000 €, les sommes laissées au compte ne sont indisponibles, pendant le délai prévu au même deuxième alinéa, qu'à concurrence du montant de la saisie.
\n
\nLa saisie administrative à tiers détenteur a pour effet d'affecter, dès sa réception, les fonds dont le versement est ainsi demandé au paiement des sommes dues par le redevable, quelle que soit la date à laquelle les créances même conditionnelles ou à terme que le redevable possède à l'encontre du tiers saisi deviennent effectivement exigibles.

La saisie administrative à tiers détenteur s'applique également aux gérants, administrateurs, directeurs ou liquidateurs des sociétés pour les sommes dues par celles-ci.
\n
\n2. Lorsque la saisie administrative à tiers détenteur porte sur un contrat d'assurance rachetable, elle entraîne le rachat forcé dudit contrat. Elle a pour effet d'affecter aux créanciers mentionnés au 1 la valeur de rachat du contrat d'assurance au jour de la notification de la saisie, dans la limite du montant de cette dernière.
\n
\nCes dispositions s'appliquent au redevable souscripteur ou adhérent d'un contrat d'assurance rachetable, y compris si la possibilité de rachat fait l'objet de limitations.
\n
\n3. Sous peine de se voir réclamer les sommes saisies majorées du taux d'intérêt légal, le tiers saisi, destinataire de la saisie administrative à tiers détenteur, est tenu de verser, aux lieu et place du redevable, dans les trente jours suivant la réception de la saisie, les fonds qu'il détient ou qu'il doit, à concurrence des sommes dues par ce dernier.
\n
\nPour les créances conditionnelles ou à terme, le tiers saisi est tenu de verser immédiatement les fonds lorsque ces créances deviennent exigibles.
\n
\nLe tiers saisi est tenu de déclarer immédiatement par tous moyens l'étendue de ses obligations à l'égard du redevable dans les conditions prévues à l'article L. 211-3 du code des procédures civiles d'exécution.
\n
\nLe tiers saisi qui s'abstient, sans motif légitime, de faire cette déclaration ou fait une déclaration inexacte ou mensongère peut être condamné, à la demande du créancier, au paiement des sommes dues à ce dernier, sans préjudice d'une condamnation à des dommages et intérêts.
\n
\n4. Lorsqu'une personne est simultanément destinataire de plusieurs saisies administratives à tiers détenteur, elle doit, en cas d'insuffisance des fonds, exécuter ces saisies en proportion de leurs montants respectifs.

5. Le montant des frais bancaires afférents à la saisie administrative à tiers détenteur perçu par les établissements de crédit ne peut dépasser 10 % du montant dû au Trésor public, dans la limite d'un plafond fixé par décret.

" } }, "LEGIARTI000044981686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L262", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981686", "URL": "article/LEGI/ARTI/00/00/44/98/16/LEGIARTI000044981686.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au C du V de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur à une date fixée par décret, et au plus tard le 1er janvier 2024.
\n
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1848 (1ERE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1848 (1RE PHRASE, 2EME PHRASE, P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1922 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1ER MEMBRE DE PHRASE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1926 BIS (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000330454", "#text": "Décret 55-470 1955-04-30 ART. 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000330454", "@numtexte": "55-470", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000687377", "#text": "LOI 46-854 1946-04-27 ART. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000687377", "@numtexte": "46-854", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-04-27" }, { "@id": "LEGIARTI000037601442", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000020616379", "@num": "86", "#text": "Loi n° 91-650 du 9 juillet 1991 - art. 86 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172847", "@nortexte": "JUSX8900065L", "@numtexte": "91-650", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-09" }, { "@id": "LEGIARTI000006866975", "@num": "15", "#text": "Décret n°2000-21 du 5 janvier 2000 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762184", "@nortexte": "ECOI9900544D", "@numtexte": "2000-21", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-05" }, { "@id": "LEGIARTI000047135575", "@num": "Annexe", "#text": "Décret n°2009-721\n du 17 juin 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020763713", "@nortexte": "DEVE0911655D", "@numtexte": "2009-721", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-17" }, { "@id": "LEGIARTI000041463933", "#text": "Décret n°2010-1697\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332407", "@nortexte": "DEVR1021037D", "@numtexte": "2010-1697", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000041463922", "#text": "Décret n°2010-1698\n du 29 décembre 2010 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023332456", "@nortexte": "DEVR1021402D", "@numtexte": "2010-1698", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000025402875", "#text": "Décret n°2012-264 du 22 février 2012 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025400331", "@nortexte": "EFIR1109328D", "@numtexte": "2012-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-02-22" }, { "@id": "LEGIARTI000037603610", "@num": "1", "#text": "DÉCRET n°2015-243 du 2 mars 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGIARTI000037600617", "@num": "1", "#text": "Décret n°2018-969 du 8 novembre 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037600531", "#text": "Décret n°2018-970 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598655", "@nortexte": "CPAE1813032D", "@numtexte": "2018-970", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "LEGITEXT000037798599", "#text": "Décret n°2018-1118 du 10 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037797197", "@nortexte": "CPAE1813036D", "@numtexte": "2018-1118", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-10" }, { "@id": "LEGITEXT000037834669", "#text": "Décret n°2018-1175 du 18 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037833324", "@nortexte": "CPAE1813037D", "@numtexte": "2018-1175", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-18" }, { "@id": "LEGIARTI000038097987", "@num": "1", "#text": "Décret n°2018-1353 du 28 décembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037884594", "@nortexte": "CPAE1831537D", "@numtexte": "2018-1353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000051216858", "@num": "130", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 130 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000049454354", "@num": "14", "#text": "LOI n°2024-364 du 22 avril 2024 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049453263", "@nortexte": "ECOM2328155L", "@numtexte": "2024-364", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2024-04-22" }, { "@id": "LEGIARTI000036365821", "@num": "L556-3", "#text": "Code de l'environnement - art. L556-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981709", "@num": "L511-12", "#text": "Code de l'énergie - art. L511-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287164", "@num": "L133-5-3", "#text": "Code de la sécurité sociale. - art. L133-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365893", "@num": "L132-14", "#text": "Code des assurances - art. L132-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165090", "@num": "R212-1-33", "#text": "Code des procédures civiles d'exécution - art. R212-1-33 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051165094", "@num": "R212-1-34", "#text": "Code des procédures civiles d'exécution - art. R212-1-34 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365864", "@num": "L5336-1-1", "#text": "Code des transports - art. L5336-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043319709", "@num": "L5336-1-3", "#text": "Code des transports - art. L5336-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037601761", "@num": "R3252-37", "#text": "Code du travail - art. R3252-37 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039066176", "@num": "R3252-38", "#text": "Code du travail - art. R3252-38 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914550", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-10-30 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1938-05-02 ART. 28", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1808-11-12 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1902-03-30 ART. 58", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000028299665", "@num": "L263-0 A", "#text": "Livre des procédures fiscales - art. L263-0 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180081", "@fin": "2019-01-01", "#text": "1° : Avis à tiers détenteur", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000036365793", "@fin": "2999-01-01", "#text": "1° : Saisie administrative à tiers détenteur", "@debut": "2019-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316020", "@fin": "1982-01-01", "@num": "L262", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316021", "@fin": "2019-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365789", "@fin": "2024-01-01", "@num": "L262", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981686", "@fin": "2999-01-01", "@num": "L262", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La saisie administrative à tiers détenteur emporte l'effet d'attribution immédiate prévu à l'article L. 211-2 du code des procédures civiles d'exécution. Les articles L. 162-1 et L. 162-2 du même code sont applicables. Par dérogation au deuxième alinéa de l'article L. 162-1, lorsque le montant de la saisie administrative à tiers détenteur est inférieur à un montant, fixé par décret, compris entre 500 € et 3 000 €, les sommes laissées au compte ne sont indisponibles, pendant le délai prévu au même deuxième alinéa, qu'à concurrence du montant de la saisie.
\n
\nLa saisie administrative à tiers détenteur a pour effet d'affecter, dès sa réception, les fonds dont le versement est ainsi demandé au paiement des sommes dues par le redevable, quelle que soit la date à laquelle les créances même conditionnelles, à terme ou à exécution successive que le redevable possède à l'encontre du tiers saisi deviennent effectivement exigibles.

La saisie administrative à tiers détenteur s'applique également aux gérants, administrateurs, directeurs ou liquidateurs des sociétés pour les sommes dues par celles-ci.
\n
\n2. Lorsque la saisie administrative à tiers détenteur porte sur un contrat d'assurance rachetable, elle entraîne le rachat forcé dudit contrat. Elle a pour effet d'affecter aux créanciers mentionnés au 1 la valeur de rachat du contrat d'assurance au jour de la notification de la saisie, dans la limite du montant de cette dernière.
\n
\nCes dispositions s'appliquent au redevable souscripteur ou adhérent d'un contrat d'assurance rachetable, y compris si la possibilité de rachat fait l'objet de limitations.
\n
\n3. Sous peine de se voir réclamer les sommes saisies majorées du taux d'intérêt légal, le tiers saisi, destinataire de la saisie administrative à tiers détenteur, est tenu de verser, aux lieu et place du redevable, dans les trente jours suivant la réception de la saisie, les fonds qu'il détient ou qu'il doit, à concurrence des sommes dues par ce dernier.
\n
\nPour les créances conditionnelles, à terme ou à exécution successive, le tiers saisi est tenu de verser immédiatement les fonds lorsque ces créances deviennent exigibles.
\n
\nLe tiers saisi tenu à la déclaration mentionnée au I de l'article L. 133-5-3 du code de la sécurité sociale, destinataire d'une saisie administrative à tiers détenteur notifiée par voie électronique dans les conditions fixées au II de l'article 17 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, verse à des dates fixées par décret, et au plus tard lors de la déclaration précitée déposée le troisième mois suivant la réception de la saisie, les retenues réalisées sur les sommes dont l'exigibilité est intervenue jusqu'à ces dates. Le versement des retenues ultérieures est opéré dans les conditions prévues au deuxième alinéa du présent 3.

3 bis. Le tiers saisi est tenu de déclarer immédiatement, par tous moyens, l'étendue de ses obligations à l'égard du redevable, dans les conditions prévues à l'article L. 211-3 du code des procédures civiles d'exécution.
\n
\nLe tiers saisi mentionné au dernier alinéa du 3 du présent article, destinataire d'une saisie administrative à tiers détenteur notifiée dans les conditions mentionnées au même dernier alinéa, accomplit son obligation de déclaration à des dates fixées par décret, et au plus tard lors de la déclaration prévue au I de l'article L. 133-5-3 du code de la sécurité sociale déposée le troisième mois suivant la réception de la saisie.
\n
\n Par dérogation au deuxième alinéa du présent 3 bis, le tiers saisi mentionné au dernier alinéa du 3 déclare immédiatement l'absence d'obligation à l'égard du redevable et les cessions, saisies, saisies administratives à tiers détenteur ou paiement direct de créances d'aliments en cours d'exécution sur les sommes dont il est débiteur ou détenteur.
\n
\n Le tiers saisi qui s'abstient, sans motif légitime, de faire cette déclaration ou qui fait une déclaration inexacte ou mensongère peut être condamné, à la demande du créancier, au paiement des sommes dues à ce dernier, sans préjudice d'une condamnation à des dommages et intérêts.
\n
\n4. Lorsqu'une personne est simultanément destinataire de plusieurs saisies administratives à tiers détenteur, elle doit, en cas d'insuffisance des fonds, exécuter ces saisies en proportion de leurs montants respectifs.

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