{ "article": { "LEGIARTI000006273486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273486", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273486.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307481", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515870", "@num": "81-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515870", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068707", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" } ], "@date_publi": "1981-12-31", "@date_signature": "1981-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273486", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001117657", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006307481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-20", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006307481", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307481.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0031AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000027071531", "@num": "1", "#text": "Arrêté du 23 décembre 2002 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782859", "@nortexte": "SANS0223971A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-23" }, { "@id": "LEGIARTI000027071522", "@num": "2", "#text": "Arrêté du 23 décembre 2002 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000782859", "@nortexte": "SANS0223971A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-12-23" }, { "#text": "CGI 1385", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 15 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 156 II 1° TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 743 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273486", "@num": "15", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 15 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000020000222", "@num": "91", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020440322", "@num": "51", "#text": "LOI n°2009-323\n du 25 mars 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020438861", "@nortexte": "LOGX0815554L", "@numtexte": "2009-323", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-25" }, { "@id": "LEGIARTI000033202142", "@num": "3", "#text": "ARRÊTÉ du 1er août 2014 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029337646", "@nortexte": "ETLL1417102A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGIARTI000029370477", "@num": "Annexe 5", "#text": "ARRÊTÉ du 1er août 2014 - art. Annexe 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029362161", "@nortexte": "ETLL1408764A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000029525474", "#text": "DÉCRET n°2014-1102 du 30 septembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029525141", "@nortexte": "ETLL1419537D", "@numtexte": "2014-1102", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-09-30" }, { "@id": "LEGITEXT000030703790", "#text": "DÉCRET n°2015-638 du 8 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030703322", "@nortexte": "FCPE1503854D", "@numtexte": "2015-638", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-08" }, { "@id": "LEGIARTI000033782103", "@num": "46", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034622419", "#text": "Arrêté du 5 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034604599", "@nortexte": "LHAL1704821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000034622427", "@num": "1", "#text": "Arrêté du 5 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034604599", "@nortexte": "LHAL1704821A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000034623954", "#text": "Décret n°2017-839 du 5 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034604445", "@nortexte": "LHAL1635296D", "@numtexte": "2017-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000034623972", "@num": "Annexe I", "#text": "Décret n°2017-839 du 5 mai 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000034604445", "@nortexte": "LHAL1635296D", "@numtexte": "2017-839", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGITEXT000042522369", "#text": "Arrêté du 10 novembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042521384", "@nortexte": "LOGL2012460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-10" }, { "@id": "LEGIARTI000042522385", "@num": "1", "#text": "Arrêté du 10 novembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042521384", "@nortexte": "LOGL2012460A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-11-10" }, { "@id": "LEGIARTI000049325131", "@num": "Annexe 5", "#text": "Arrêté du 22 mai 2023 - art. Annexe 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000047623986", "@nortexte": "TREL2309663A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-05-22" }, { "@id": "LEGITEXT000049962223", "#text": "Arrêté du 5 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049938797", "@nortexte": "TREL2418376A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-07-05" }, { "@id": "LEGIARTI000028974842", "@num": "R411-5", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. R411-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049475", "@num": "Annexe I à L'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe I à L'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049445", "@num": "Annexe II à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe II à l'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049410", "@num": "Annexe III à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe III à l'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049374", "@num": "Annexe IV à l'article D321-23", "#text": "Code de la construction et de l'habitation. - art. Annexe IV à l'article D321-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049534", "@num": "Annexe à l'article R422-6", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899945", "@num": "R*421-53", "#text": "Code de la construction et de l'habitation. - art. R*421-53 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038688721", "@num": "R*442-3-3", "#text": "Code de la construction et de l'habitation. - art. R*442-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039047585", "@num": "R313-19-2", "#text": "Code de la construction et de l'habitation. - art. R313-19-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039043453", "@num": "R421-2", "#text": "Code de la construction et de l'habitation. - art. R421-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034666678", "@num": "R443-34", "#text": "Code de la construction et de l'habitation. - art. R443-34 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037584756", "@num": "R472-5", "#text": "Code de la construction et de l'habitation. - art. R472-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028343633", "@num": "D542-19", "#text": "Code de la sécurité sociale. - art. D542-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032858266", "@num": "L633-1", "#text": "Code du patrimoine - art. L633-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845943", "@num": "L643-1", "#text": "Code du patrimoine - art. L643-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765216", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043048297", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847534", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051765136", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025746257", "@num": "200 nonies", "#text": "Code général des impôts, CGI. - art. 200 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043615519", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641911", "@num": "31 bis", "#text": "Code général des impôts, CGI. - art. 31 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847610", "@num": "32", "#text": "Code général des impôts, CGI. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293657", "@num": "1", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293659", "@num": "1 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293660", "@num": "1 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293664", "@num": "1 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 1 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766417", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297564", "@num": "2 duovicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duovicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297555", "@num": "2 novodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297557", "@num": "2 novodecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 novodecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020849905", "@num": "2 octodecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 octodecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297498", "@num": "2 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100865", "@num": "2 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597984", "@num": "2 quindecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041799260", "@num": "2 quindecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028421012", "@num": "2 quindecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297514", "@num": "2 quindecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 quindecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034666777", "@num": "2 sexdecies-0 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 sexdecies-0 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887178", "@num": "2 sexdecies-0 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 sexdecies-0 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100856", "@num": "2 tervicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 tervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297479", "@num": "2 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297563", "@num": "2 unvicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 unvicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597961", "@num": "2 vicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296729", "@num": "41 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100817", "@num": "46-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021981369", "@num": "46-0 B ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46-0 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042523942", "@num": "01 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042522465", "@num": "01 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042522459", "@num": "01 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020573726", "@num": "18-0 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642600", "@num": "2 octodecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297506", "@num": "2 quaterdecies B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 quaterdecies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642610", "@num": "2 septdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642655", "@num": "2 sexdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642649", "@num": "2 sexdecies A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 sexdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762490", "@num": "2 terdecies", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762475", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762464", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762440", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051762392", "@num": "2 terdecies G", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 2 terdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049639982", "@num": "18-0 bis B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 18-0 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 1er septembre 1982", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179863", "@fin": "1987-08-10", "#text": "DETERMINATION DES REVENUS NETS DES DIVERSES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", 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"LIEN_ART": { "@id": "LEGIARTI000006307480", "@fin": "1982-09-01", "@num": "31", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307481", "@fin": "1984-07-20", "@num": "31", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307482", "@fin": "1987-08-10", "@num": "31", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307483", "@fin": "1990-06-15", "@num": "31", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307484", "@fin": "1991-06-24", "@num": "31", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307485", "@fin": "1992-07-04", "@num": "31", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } 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"@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307498", "@fin": "2002-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307499", "@fin": "2003-07-03", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307500", "@fin": "2003-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307501", "@fin": "2004-12-31", "@num": "31", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307502", "@fin": "2005-01-19", "@num": "31", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307503", "@fin": 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{ "@id": "LEGIARTI000006307509", "@fin": "2007-12-29", "@num": "31", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014480", "@fin": "2008-04-03", "@num": "31", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620412", "@fin": "2008-12-29", "@num": "31", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038411", "@fin": "2009-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051643", "@fin": "2009-03-28", "@num": "31", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020458965", "@fin": "2010-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { 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"MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597401", "@fin": "2018-01-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782119", "@fin": "2018-06-23", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100099", "@fin": "2018-11-25", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671087", "@fin": "2019-12-30", "@num": "31", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466747", "@fin": "2021-07-01", "@num": "31", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041587070", "@fin": 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{ "@id": "LEGIARTI000049642048", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Les charges de la propriété déductibles pour la détermination du revenu net comprennent : 1° Pour les propriétés urbaines :
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a Les dépenses de réparation et d'entretien, les frais de gérance et de rémunération des gardes et concierges, effectivement supportés par le propriétaire;
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b Les dépenses d'amélioration afférentes aux locaux d'habitation, à l'exclusion des frais correspondant à des travaux de construction, de reconstruction ou d'agrandissement;
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c Les impositions, autres que celles incombant normalement à l'occupant, perçues, à raison desdites propriétés, au profit des collectivités locales, de certains établissements publics ou d'organismes divers;
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d Les intérêts de dettes contractées pour la conservation, l'acquisition, la construction, la réparation ou l'amélioration des propriétés;
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e Une déduction forfaitaire fixée à 15 % (1) des revenus bruts et représentant les frais de gestion, l'assurance et l'amortissement.
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2° Pour les propriétés rurales :
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a Les dépenses énumérées au 1°-a à d;
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b Les primes d'assurances;
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c Les dépenses d'amélioration non rentables afférentes aux éléments autres que les locaux d'habitation et effectivement supportées par le propriétaire. Les dépenses engagées pour la construction d'un nouveau bâtiment d'exploitation rurale, destiné à remplacer un bâtiment de même nature, vétuste ou inadapté aux techniques modernes de l'agriculture, sont considérées comme des dépenses d'amélioration non rentables à condition que la construction nouvelle n'entraîne pas une augmentation du fermage;
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d Une déduction forfaitaire fixée à 10 % (1) des revenus bruts et représentant les frais de gestion et l'amortissement. En ce qui concerne les constructions nouvelles, reconstructions et additions de construction qui bénéficient de l'exonération de vingt-cinq ans de taxe foncière sur les propriétés bâties prévue à l'article 1385, le taux de la déduction forfaitaire est porté à 15 % pendant la durée de cette exonération; le taux de 15 % s'applique également aux revenus provenant des biens ruraux placés sous le régime des baux à long terme mentionnés à l'article 743-2° ;
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e En ce qui concerne les bâtiments servant aux exploitations rurales, les charges énumérées au 2°-a à d, à la condition que le propriétaire renonce de façon expresse et définitive, pour l'ensemble de ses propriétés, à l'exemption prévue à l'égard de ces bâtiments à l'article 15-I.
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II (Transféré sous l'article 156-II-1° ter).
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1) Les taux de 10 % et de 15 % s'appliquent pour la première fois aux revenus de l'année 1981.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307481", "cible": false, "cidtexte": "JORFTEXT000000515870", "id": "LEGIARTI000006273486", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006273486", "liens_entrants": true }

Article 15 ENTIEREMENT_MODIF (Loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) (1)‎)