{ "article": { "LEGIARTI000006313312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1920", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313312", "URL": "article/LEGI/ARTI/00/00/06/31/33/LEGIARTI000006313312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1920AAXXXXXAB" } }, "NOTA": { "CONTENU": "

Par une décision n° 2022-992 QPC du 13 mai 2022, le Conseil constitutionnel a déclaré contraires à la Constitution le 2 ° du 2 de l'article 1920 du code général des impôts, dans sa rédaction résultant de la loi n° 84-1208 du 29 décembre 1984 de finances pour 1985. La déclaration d'inconstitutionnalité prend effet à compter de la publication de la décision dans les conditions prévues à ses paragraphes 10 et 11.

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(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": "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": "LEGIARTI000032165703", "@num": "65", "#text": "LOI n°2016-274 du 7 mars 2016 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000032164264", "@nortexte": "INTX1412529L", "@numtexte": "2016-274", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-03-07" }, { "@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": "JORFTEXT000045796947", "#text": "Décision n°2022-992 QPC du 13 mai 2022, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000045796947", "@nortexte": "CSCX2214370S", "@numtexte": "2022-992 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2022-05-13" }, { "@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": "LEGIARTI000022496584", "@num": "L122-3-4", "#text": "Code de l'environnement - art. 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L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049049530", "@num": "L8253-2", "#text": "Code du travail - art. L8253-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981634", "@num": "1018 A", "#text": "Code général des impôts, CGI. - art. 1018 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641256", "@num": "1599 quater C", "#text": "Code général des impôts, CGI. - art. 1599 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313317", "@num": "1924", "#text": "Code général des impôts, CGI. - art. 1924 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313327", "@num": "1926", "#text": "Code général des impôts, CGI. - art. 1926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022336396", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641612", "@num": "231 ter", "#text": "Code général des impôts, CGI. - art. 231 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030679762", "@num": "L233-1", "#text": "Code rural - art. L233-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@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": "LEGIARTI000045405598", "@num": "L235-2", "#text": "Code rural et de la pêche maritime - art. L235-2 (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": "LEGIARTI000022175311", "@num": "L283 B", "#text": "Livre des procédures fiscales - art. L283 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070721", "#text": "Code civil 524-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133941", "@fin": "2022-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981615", "@fin": "2999-01-01", "#text": "Section I : Privilège du Trésor", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114520", "@fin": "2022-01-01", "#text": "Chapitre IV : Sûretés et privilèges", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000044981617", "@fin": "2999-01-01", "#text": "Chapitre IV : Privilège du Trésor et sa publicité", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049259319", "@fin": "1953-02-08", "@num": "1920", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049446006", "@fin": "1979-07-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313311", "@fin": "1985-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313312", "@fin": "2006-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313313", "@fin": "2014-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020013571", "@fin": "2019-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812327", "@fin": "2022-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981605", "@fin": "2023-01-01", "@num": "1920", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046872939", "@fin": "2025-07-01", "@num": "1920", "@etat": "ABROGE_DIFF", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639239", "@fin": "2999-01-01", "@num": "1920", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le privilège du Trésor en matière de contributions directes et taxes assimilées s'exerce avant tout autre sur les meubles et effets mobiliers appartenant aux redevables en quelque lieu qu'ils se trouvent. Ce privilège s'exerce, lorsqu'il n'existe pas d'hypothèques conventionnelles, sur tout le matériel servant à l'exploitation d'un établissement commercial, même lorsque ce matériel est réputé immeuble par application des dispositions de l'article 524-1 du code civil.
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2. Le privilège établi au 1 s'exerce en outre :
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1° Pour la fraction de l'impôt sur les sociétés due à raison des revenus d'un immeuble, sur les récoltes, fruits, loyers et revenus de cet immeuble ;
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2° Pour la taxe foncière sur les récoltes, fruits, loyers et revenus des biens immeubles sujets à la contribution.
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3. Le privilège institué par les 1 et 2 peut être exercé pour le recouvrement des versements qui doivent être effectués par les contribuables en exécution de l'article 1664 avant la mise en recouvrement des rôles dans lesquels seront comprises les impositions en l'acquit desquelles les versements seront imputés et dès l'exigibilité desdits versements.
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4. Le privilège institué par le 1 peut être exercé pour le recouvrement des acomptes qui doivent être versés en l'acquit de l'impôt sur les sociétés dans les conditions prévues par l'article 1668.
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5. Le privilège peut être exercé pour le recouvrement de l'imposition forfaitaire annuelle des sociétés instituée par l'article 223 septies.
\n
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