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Le comptable mentionné aux premier et deuxième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie.
\n
L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au deuxième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie.
" } }, "LEGIARTI000006316502": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006316502", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316502.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 94-6 1994-01-06 art. 7, art. 31 JORF 5 janvier 1994, en vigueur le 13 décembre 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180180", "@fin": "2012-03-16", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comptable mentionné aux premier et deuxième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie.
\n
L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au deuxième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et droit spécifique prévu par l'article 527 du code général des impôts.
" } }, "LEGIARTI000006316503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-07-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316503", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AHXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331164", "@num": "1", "#text": "Décret n°2000-349 du 20 avril 2000 - art. 1 () JORF 22 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000214996", "@nortexte": "ECOF0000010D", "@numtexte": "2000-349", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-20" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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Le comptable mentionné aux premier et deuxième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit spécifique prévu par l'article 527 du code général des impôts.
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Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.
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L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au deuxième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit spécifique prévu par l'article 527 du code général des impôts.
" } }, "LEGIARTI000006316504": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316504", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316504.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AHXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006231743", "@num": "2", "#text": "Décret n°2004-588 du 21 juin 2004 - art. 2 () JORF 24 juin 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438528", "@nortexte": "ECOD0470007D", "@numtexte": "2004-588", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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Le comptable mentionné aux premier et deuxième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
\n
Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.
\n
L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au deuxième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
" } }, "LEGIARTI000006316505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316505", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316505.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR256AHXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000813882", "#text": "Loi 2005-1720 2005-12-30 art. 42 II, III, art. 103 Finances rectificative pour 2005 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322638", "@num": "42", "#text": "Loi n°2005-1720 du 30 décembre 2005 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180180", "@fin": "2012-03-16", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
\n
Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.
\n
L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au troisième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.
" } }, "LEGIARTI000023753833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-10-01", "DATE_DEBUT": "2011-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023753833", "URL": "article/LEGI/ARTI/00/00/23/75/38/LEGIARTI000023753833.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 527", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000023753764", "@num": "2", "#text": "Décret n°2011-303 du 21 mars 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000023751614", "@nortexte": "EFIE1102125D", "@numtexte": "2011-303", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-21" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180180", "@fin": "2012-03-16", "#text": "II : Impôts recouvrés par les comptables de la direction générale des impôts ou de la direction générale des douanes et droits indirects", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des impôts ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.

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Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement.

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L'autorité administrative habilitée à signer et rendre exécutoires les avis de mise en recouvrement, mentionnée au troisième alinéa de l'article L. 256, est le directeur des services fiscaux ou le directeur régional des douanes en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office sont établis, signés et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé de Paris Sud-Ouest.

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L256", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des finances publiques ou le comptable de la direction générale des douanes et droits indirects en ce qui concerne, pour ce dernier, le recouvrement des contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et de la contribution prévue par l'article 527 du code général des impôts.

" } }, "LEGIARTI000028360494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-23", "DATE_DEBUT": "2013-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000028360494", "URL": "article/LEGI/ARTI/00/00/28/36/04/LEGIARTI000028360494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000028354868", "@num": "2", "#text": "Décret n°2013-1193 du 19 décembre 2013 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement par cette direction d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, signés et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé de Paris Sud-Ouest.

" } }, "LEGIARTI000029389139": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2014-08-23" } }, "META_COMMUN": { "ID": "LEGIARTI000029389139", "URL": "article/LEGI/ARTI/00/00/29/38/91/LEGIARTI000029389139.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGIARTI000029388185", "@num": "1", "#text": "DÉCRET n°2014-931 du 19 août 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029387670", "@nortexte": "FCPE1324750D", "@numtexte": "2014-931", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-08-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le comptable chargé d'un pôle de recouvrement spécialisé est compétent, le cas échéant, pour établir, signer et rendre exécutoire l'avis de mise en recouvrement des créances qu'il a prises en charge ou dont la responsabilité lui est transférée par un autre comptable.

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement par cette direction d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, signés et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé de Paris Sud-Ouest.

" } }, "LEGIARTI000030680341": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030680341", "URL": "article/LEGI/ARTI/00/00/30/68/03/LEGIARTI000030680341.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000030678661", "@num": "1", "#text": "DÉCRET n°2015-607 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, signés et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé de Paris Sud-Ouest.

" } }, "LEGIARTI000031794847": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-25", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031794847", "URL": "article/LEGI/ARTI/00/00/31/79/48/LEGIARTI000031794847.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000031791791", "@num": "1", "#text": "Décret n°2015-1859 du 30 décembre 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031740407", "@nortexte": "FCPE1531729D", "@numtexte": "2015-1859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-30" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, signés et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

" } }, "LEGIARTI000034268149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2017-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000034268149", "URL": "article/LEGI/ARTI/00/00/34/26/81/LEGIARTI000034268149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000034265966", "@num": "1", "#text": "Décret n°2017-381 du 22 mars 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163155", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147391", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133986", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316501", "@fin": "1994-09-02", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316502", "@fin": "2001-03-31", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316503", "@fin": "2004-07-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316504", "@fin": "2006-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316505", "@fin": "2011-04-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023753833", "@fin": "2011-10-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024678989", "@fin": "2013-12-22", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028360494", "@fin": "2014-08-23", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2013-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029389139", "@fin": "2015-06-06", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2014-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680341", "@fin": "2016-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031794847", "@fin": "2017-03-25", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034268149", "@fin": "2019-06-08", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2017-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038623827", "@fin": "2020-12-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042583538", "@fin": "2023-09-13", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2020-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048060849", "@fin": "2024-01-01", "@num": "R256-8", "@etat": "MODIFIE", "@debut": "2023-09-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048725383", "@fin": "2999-01-01", "@num": "R256-8", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le comptable chargé d'un pôle de recouvrement spécialisé est compétent, le cas échéant, pour établir, émettre et rendre exécutoire l'avis de mise en recouvrement des créances qu'il a prises en charge ou dont la responsabilité lui est transférée par un autre comptable.

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

" } }, "LEGIARTI000038623827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038623827", "URL": "article/LEGI/ARTI/00/00/38/62/38/LEGIARTI000038623827.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de la loi n° 2018-1317 du 28 décembre 2018, art. 26-III-5°.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000038621488", "@num": "2", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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\n

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

\n
" } }, "LEGIARTI000042583538": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-09-13", "DATE_DEBUT": "2020-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042583538", "URL": "article/LEGI/ARTI/00/00/42/58/35/LEGIARTI000042583538.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de la loi n° 2018-1317 du 28 décembre 2018, art. 26-III-5°.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000028354860", "#text": "Décret n°2013-1193 du 19 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028352573", "@nortexte": "EFIE1319855D", "@numtexte": "2013-1193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-19" }, { "@id": "LEGITEXT000030678657", "#text": "DÉCRET n°2015-607 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673440", "@nortexte": "FCPE1507449D", "@numtexte": "2015-607", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000034075894", "@num": "1", "#text": "Décret n°2017-214 du 20 février 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034074103", "@nortexte": "ECFE1632301D", "@numtexte": "2017-214", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034265962", "#text": "Décret n°2017-381 du 22 mars 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034265055", "@nortexte": "ECFE1705581D", "@numtexte": "2017-381", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-03-22" }, { "@id": "LEGIARTI000035463970", "@num": "1", "#text": "Décret n°2017-1305 du 24 août 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035456452", "@nortexte": "CPAE1722839D", "@numtexte": "2017-1305", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-08-24" }, { "@id": "LEGITEXT000036656306", "#text": "Arrêté du 20 février 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036650574", "@nortexte": "CPAE1801625A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-02-20" }, { "@id": "LEGITEXT000037260522", "#text": "Arrêté du 6 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037257244", "@nortexte": "CPAE1816628A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-07-06" }, { "@id": "LEGIARTI000042586679", "@num": "1", "#text": "Arrêté du 27 novembre 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577415", "@nortexte": "CCPE2027514A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000042582163", "#text": "Décret n°2020-1471 du 27 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000042582166", "@num": "1", "#text": "Décret n°2020-1471 du 27 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042577371", "@nortexte": "CCPE2023687D", "@numtexte": "2020-1471", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-27" }, { "@id": "LEGITEXT000048060091", "#text": "Décret n°2023-865 du 11 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048059340", "@nortexte": "ECOE2315057D", "@numtexte": "2023-865", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-09-11" }, { "@id": "LEGIARTI000048717453", "@num": "2", "#text": "Arrêté du 28 décembre 2023 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706451", "@nortexte": "ECOD2330975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-12-28" }, { "@id": "LEGITEXT000048711386", "#text": "Décret n°2023-1295 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706332", "@nortexte": "ECOD2330969D", "@numtexte": "2023-1295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. 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\n

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

Par dérogation aux dispositions du deuxième alinéa, l'établissement d'un avis de mise en recouvrement des droits et pénalités dus à raison d'une déclaration ou d'un acte déposé ou qui aurait dû être déposé au titre de la publicité foncière et de l'enregistrement peut être confié, par arrêté du ministre chargé du budget, à un comptable public différent de celui mentionné au même alinéa.

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\n

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

Le comptable public de la direction générale des finances publiques compétent pour établir l'avis de mise en recouvrement mentionné au 2° du B et 1° du F du IV de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 est le comptable du service des impôts des entreprises du lieu du siège social ou du domicile du redevable ou, le cas échéant, le comptable de la direction des grandes entreprises de la direction générale des finances publiques pour les personnes physiques ou morales ou groupements de personnes mentionnés à l'article 344-0 A de l'annexe III au code général des impôts. Ces dispositions ne s'appliquent pas aux impositions mentionnées au 2° du A du IV de l'article 130 précité.

\n
\n

Nonobstant les dispositions du précédent alinéa, en présence de redevables solidaires mentionnés dans le jugement prévu au F du IV de l'article 130 de la loi n° 2021-1900 mentionné au précédent alinéa, la compétence est attribuée à l'un quelconque des comptables dans le ressort duquel un des redevables tenus solidairement au paiement de la même créance a son siège social ou son domicile.

\n
" } }, "LEGIARTI000048725383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R256-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048725383", "URL": "article/LEGI/ARTI/00/00/48/72/53/LEGIARTI000048725383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 5 du décret n° 2023-1295 du 28 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

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Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des finances publiques.

Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris).

Par dérogation aux deux premiers alinéas, le comptable de la direction générale des finances publiques et le comptable de la direction générale des douanes et droits indirects sont compétents pour établir l'avis de mise en recouvrement en vue de la prise en charge et du recouvrement des accises mentionnées aux articles L. 313-1 et L. 314-1 du code des impositions sur les biens et services, du droit de licence prévu à l'article 568 du code général des impôts, de la taxe prévue à l'article 1613 bis du même code, de la cotisation prévue à l'article L. 245-7 du code de la sécurité sociale et de la cotisation mentionnée au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac, dans les conditions prévues par arrêté du ministre en charge du budget.

Pour l'application du précédent alinéa, le comptable de la direction générale des finances publiques compétent est le comptable du service des impôts des entreprises du lieu dont relève le siège social ou le principal établissement ou celui du lieu du domicile du redevable, ou le cas échéant, le comptable de la direction des grandes entreprises de la direction générale des finances publiques pour les personnes ou groupements de personnes mentionnés à l'article 344-0 A de l'annexe III au code général des impôts.

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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu le livre des procédures fiscales, notamment ses articles L. 256 et R. 256-8,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 22 mars 2017.

Bernard Cazeneuve

Par le Premier ministre :

Le ministre de l'économie et des finances,

Michel Sapin

Le secrétaire d'Etat chargé du budget et des comptes publics,

Christian Eckert

" } } }, "textelr": { "LEGITEXT000034265962": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000034265055", "NOR": "ECFE1705581D", "NUM": "2017-381", "DATE_PUBLI": "2017-03-24", "DATE_TEXTE": "2017-03-22", "NUM_PARUTION": 71, "NUM_SEQUENCE": 19, "ORIGINE_PUBLI": "JORF n°0071 du 24 mars 2017", "DERNIERE_MODIFICATION": "2017-03-25" } }, "META_COMMUN": { "ID": "LEGITEXT000034265962", "URL": "texte/struct/LEGI/TEXT/00/00/34/26/59/LEGITEXT000034265962.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000034265966", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000034265968", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2017-03-25", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000034265055", "@fin": "2999-01-01", "@num": "2017-381", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000034265962", "@fin": "2999-01-01", "@num": "2017-381", "@debut": "2017-03-25" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000034265962", "liens_entrants": true }