{ "article": { "LEGIARTI000006274466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274466", "URL": "article/LEGI/ARTI/00/00/06/27/44/LEGIARTI000006274466.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312635", "@num": "302 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311171", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000878230", "@num": "85-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878230", "@c_titre_court": "Loi n°85-1403 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1403 du 30 décembre 1985 de finances pour 1986 (1)", "@debut": "1986-01-01", "@id_txt": "LEGITEXT000006068883", "@c_titre_court": "Loi n° 85-1403 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274466", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104320", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "953", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-27", "DATE_DEBUT": "1986-01-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006311171", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0953AAXXXXXAF" } }, "NOTA": { "CONTENU": "
Nota : Voir annexe III, art. 313 BA
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274466", "@num": "26", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 26 () JORF 31 décembre 1985, en vigueur le 15 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000025074903", "@num": "46", "#text": "Loi n° 2006-1666 du 21 décembre 2006 - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000048848749", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000048849148", "@num": "46-1", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "#text": "CGIAN3 313 BA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028443617", "@num": "L311-17", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030952624", "@num": "L753-4", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L753-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030950767", "@num": "L812-7", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L812-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038030281", "@num": "313 BA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644650", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179737", "@fin": "1992-07-04", "#text": "III : Passeports, laissez-passer, sauf-conduits et titres de voyage", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570024", "@fin": "1951-01-10", "@num": "953", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341176", "@fin": "1953-07-11", "@num": "953", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470491", "@fin": "1954-03-21", "@num": "953", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477161", "@fin": "1956-07-07", "@num": "953", "@etat": "MODIFIE", "@debut": "1954-03-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755745", "@fin": "1979-07-01", "@num": "953", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311166", "@fin": "1980-01-19", "@num": "953", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311167", "@fin": "1982-01-01", "@num": "953", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311168", "@fin": "1983-01-01", "@num": "953", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311169", "@fin": "1983-12-30", "@num": "953", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311170", "@fin": "1986-01-15", "@num": "953", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311171", "@fin": "1991-07-27", "@num": "953", "@etat": "MODIFIE", "@debut": "1986-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311172", "@fin": "1992-07-04", "@num": "953", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311173", "@fin": "1998-04-22", "@num": "953", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311174", "@fin": "2000-12-31", "@num": "953", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311175", "@fin": "2001-03-31", "@num": "953", "@etat": "MODIFIE", "@debut": "2000-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311176", "@fin": "2001-12-29", "@num": "953", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311177", "@fin": "2004-12-10", "@num": "953", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311178", "@fin": "2006-12-31", "@num": "953", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311179", "@fin": "2008-12-29", "@num": "953", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020031808", "@fin": "2009-01-01", "@num": "953", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058719", "@fin": "2009-04-10", "@num": "953", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548992", "@fin": "2010-01-01", "@num": "953", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021630155", "@fin": "2011-10-01", "@num": "953", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380393", "@fin": "2020-01-01", "@num": "953", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041496457", "@fin": "2020-03-01", "@num": "953", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466881", "@fin": "2999-01-01", "@num": "953", "@etat": "VIGUEUR", "@debut": "2020-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. La durée de validité des passeports ordinaires délivrés en France est fixée à cinq ans. Le prix en est de 350 F, y compris les frais de papier et de timbre et tous frais d'expédition.
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II. Sont dispensés du paiement du prix fixé au I les passeports délivrés aux fonctionnaires se rendant en mission à l'étranger.
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III. Les laissez-passer et sauf-conduits pour l'étranger, valables pour deux jours et pour un seul voyage, sont assujettis à une taxe de 30 F.
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IV. Les titres de voyage délivrés aux réfugiés ou apatrides sont valables deux ans et sont soumis à une taxe de 55 F.
\n
" } }, "LEGIARTI000006312635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312635", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 267 quater D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273470", "@num": "3", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006274466", "@num": "26", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 26 () JORF 31 décembre 1985, en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147023", "@fin": "1993-08-18", "#text": "Chapitre V : Taxe sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312631", "@fin": "1980-01-19", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312632", "@fin": "1982-01-01", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312633", "@fin": "1985-01-01", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312634", "@fin": "1986-01-01", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312635", "@fin": "1990-12-30", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312636", "@fin": "1993-01-01", "@num": "302 bis A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006312637", "@fin": "1993-08-18", "@num": "302 bis A", "@etat": "TRANSFERE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I° Sous réserve des dispositions particulières qui sont propres aux bénéfices professionnels, les ventes de métaux précieux sont soumises à une taxe de 7 % [*taux*] (1).
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Sous la même réserve, les ventes de bijoux, d'objets d'art, de collection et d'antiquité sont soumises à une taxe de 6 % lorsque leur montant excède 20.000 F ; dans le cas où ce montant est compris entre 20.000 F et 30.000 F, la base d'imposition est réduite d'un montant égal à la différence entre 30.000 F et ledit montant (1).
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Le taux d'imposition est ramené à 4 % en cas de vente aux enchères publiques.
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II° Le vendeur est exonéré de la taxe si la vente est faite à un musée national, à un musée classé ou contrôlé par l'Etat ou une collectivité locale, ainsi qu'à la Bibliothèque nationale, à une autre bibliothèque de l'Etat ou à une bibliothèque d'une autre collectivité publique.
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La vente par enchères publiques des objets désignés au deuxième alinéa du I est exonérée du paiement de la taxe lorsque leur propriétaire n'a pas en France [*à l'étranger*] son domicile fiscal.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312635", "cible": false, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006274466", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311171", "cible": false, "cidtexte": "JORFTEXT000000878230", "id": "LEGIARTI000006274466", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274466", "liens_entrants": true }

Article 26 ENTIEREMENT_MODIF (Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986)