{ "article": { "LEGIARTI000006274653": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006274653", "URL": "article/LEGI/ARTI/00/00/06/27/46/LEGIARTI000006274653.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEACIXXXXX001AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295760", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311482", "@num": "1080", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1080 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311486", "@num": "1087", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1087 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311490", "@num": "1089", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1089 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311633", "@num": "1461", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1461 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307899", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310278", "@num": "713", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 713 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310429", "@num": "795", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 795 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307823", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874468", "@num": "85-773", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 85-773 du 25 juillet 1985 portant réforme du code de la mutualité", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874468", "@c_titre_court": "Loi n° 85-773 du 25 juillet 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-773 du 25 juillet 1985 portant réforme du code de la mutualité.", "@debut": "1985-07-26", "@id_txt": "LEGITEXT000006068918", "@c_titre_court": "Loi n° 85-773 du 25 juillet 1985" } ], "@date_publi": "1985-07-26", "@date_signature": "1985-07-25" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274653", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104214", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente loi constituent le code de la mutualité (partie législative).
\n
" } }, "LEGIARTI000006295760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "317 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-24", "DATE_DEBUT": "1985-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006295760", "URL": "article/LEGI/ARTI/00/00/06/29/57/LEGIARTI000006295760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0317ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1585 C I 1°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000513498", "#text": "Décret 67-731 1967-08-30 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000513498", "@numtexte": "67-731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-08-30" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000866621", "#text": "Décret 85-1353 1985-12-17 art. 2, art. 3 JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "LEGIARTI000006272331", "@num": "3", "#text": "Décret n°85-1353 du 17 décembre 1985 - art. 3 (V) JORF 21 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000866621", "@numtexte": "85-1353", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-17" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L643 à L683-2", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743465", "@num": "L611-1", "#text": "Code de la sécurité sociale. - art. L611-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743980", "@num": "L711-1", "#text": "Code de la sécurité sociale. - art. L711-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744380", "@num": "L731-1", "#text": "Code de la sécurité sociale. - art. L731-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792054", "@num": "L122-5", "#text": "Code de la mutualité - art. L122-5 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1933-01-14 ART. 35", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133692", "@fin": "1988-03-02", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114397", "@fin": "1988-07-15", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084161", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1971-01-03" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295759", "@fin": "1985-07-26", "@num": "317 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295760", "@fin": "1987-07-24", "@num": "317 bis", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295761", "@fin": "1992-07-04", "@num": "317 bis", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295762", "@fin": "2009-05-25", "@num": "317 bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020664790", "@fin": "2012-03-01", "@num": "317 bis", "@etat": "ABROGE", "@debut": "2009-05-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 1585 C-I-1° du code général des impôts, sont exclues du champ d'application de la taxe locale d'équipement les constructions définies ci-après :
\n
1° Les constructions édifiées par l'Etat, les collectivités locales et leurs groupements, qui sont exemptées de la taxe foncière sur les propriétés bâties en application de l'article 1382-1° du code général des impôts;
\n
2° Les constructions destinées à recevoir une affectation d'assistance, de bienfaisance, de santé, d'enseignement ou culturelle, scientifique ou sportive lorsque ces constructions sont édifiées par :
\n
Des établissements publics n'ayant pas un caractère industriel ou commercial;
\n
Des associations, des unions d'associations ou des fondations reconnues d'utilité publique;
\n
Des établissements congréganistes légalement reconnus ou autorisés;
\n
Des associations déclarées qui ont pour but exclusif l'assistance ou la bienfaisance au sens de l'article 35 de la loi du 14 janvier 1933 relative à la surveillance des établissements de bienfaisance privés ou dont l'objet et la gestion présentent un caractère désintéressé au sens de l'article 1er du décret n° 67-731 du 30 août 1967. Le bénéfice de cette disposition est subordonné à la condition que l'association constructrice s'engage, pour elle et ses ayants cause, à donner à la construction une affectation conforme à ce qui est dit ci-dessus pendant une durée minimale de cinq ans à compter de l'achèvement de cette construction;
\n
Des caisses primaires et régionales d'assurance maladie et d'assurance vieillesse, des caisses générales de sécurité sociale des départements d'outre mer, des caisses d'allocations familiales, des unions ou fédérations de caisses, des caisses départementales de mutualité sociale agricole, des caisses centrales de secours mutuels agricoles et d'allocations familiales mutuelles agricoles, de la caisse nationale d'assurance vieillesse agricole, des services et organismes gérant des régimes spéciaux prévus à l'article L 711-1 du code de la sécurité sociale, des institutions de prévoyance prévues à l'article L 731-1 du même code, des caisses constituées pour l'application des titres II, III, IV du livre VI du même code, concernant le régime d'assurance vieillesse des travailleurs non salariés et de l'article L 611-1 du même code, relatif à l'assurance maladie maternité des travailleurs non salariés des professions non agricoles;
\n
Des mutuelles, des unions de mutuelles ou des fédérations d'union de mutuelles, dont les statuts ont été approuvés dans les conditions prévues à l'article L 122-5 du code de la mutualité.
\n
3° Les constructions édifiées par les établissements publics du culte dans les départements du Bas-Rhin, du Haut-Rhin ou de la Moselle;
\n
4° Les constructions édifiées par les associations cultuelles ou unions d'associations cultuelles et celles qui, édifiées par d'autres groupements, sont destinées à être exclusivement affectées à l'exercice public d'un culte ;
\n
5° Les constructions édifiées soit par les Etats étrangers à usage de locaux diplomatiques ou consulaires ou pour la résidence d'un chef de poste consulaire de carrière, soit par les organisations internationales intergouvernementales pour la réalisation de leur objet sous réserve des accords passés entre la France et ces organisations.
\n
Toutefois, pour qu'ils puissent bénéficier des dispositions du présent article, les organismes constructeurs doivent avoir une activité strictement conforme à leur objet légal ou statutaire.
" } }, "LEGIARTI000006307823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-22", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307823", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0081AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 80 ter b", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 23 M", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1939-07-29 art. 63", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503691", "#text": "LOI 54-782 1954-08-02 ART. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000503691", "@numtexte": "54-782", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1954-08-02" }, { "@id": "LEGIARTI000006600095", "@num": "20", "#text": "Loi n°62-933 du 8 août 1962 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000509653", "#text": "Décret 64-285 1964-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000509653", "@numtexte": "64-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-02" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 208-14, ART. 208-18", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance 67-830 1967-09-27 TITRE III", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000886865", "#text": "LOI 80-545 1980-07-17", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 art. 31 II 1 Finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 28 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000006275110", "@num": "4", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 4 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275112", "@num": "6", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 6 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@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": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. 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"2004-08-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307842", "@fin": "2004-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307843", "@fin": "2005-01-19", "@num": "81", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307844", "@fin": "2005-02-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307845", "@fin": "2005-01-01", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-02-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307846", "@fin": "2005-07-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307847", "@fin": "2005-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307848", "@fin": "2006-03-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307849", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2006-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006307850", "@fin": "2006-12-31", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307851", "@fin": "2007-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307852", "@fin": "2007-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923941", "@fin": "2008-04-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620236", "@fin": "2008-08-22", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019353448", "@fin": "2009-04-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2008-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549430", "@fin": "2009-06-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869370", "@fin": "2009-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020899207", "@fin": "2010-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2009-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629232", "@fin": "2010-01-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021662981", "@fin": "2010-05-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200723", "@fin": "2010-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021960637", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023388926", "@fin": "2011-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2010-11-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023384023", "@fin": "2011-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189515", "@fin": "2012-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842529", "@fin": "2013-06-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518339", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028345375", "@fin": "2014-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028416932", "@fin": "2014-05-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042367", "@fin": "2014-08-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029321126", "@fin": "2015-06-06", "@num": "81", "@etat": "MODIFIE", "@debut": "2014-08-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700497", "@fin": "2015-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031065774", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2015-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031088032", "@fin": "2016-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031782253", "@fin": "2016-06-13", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032702014", "@fin": "2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
\n
1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet ;
\n
1° bis a et c (Abrogés) ;
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b (Transféré sous l'article 80 ter-b) ;
\n
2° Les prestations familiales énumérées par l'article L 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés, les suppléments de revenu familial prévus par la loi n° 80-545 du 17 juillet 1980 portant diverses dispositions en vue d'améliorer la situation des familles nombreuses ;
\n
2° bis L'allocation de logement prévue par les articles L831-1 à L831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L 351-1 à L 351-14 du code de la construction et de l'habitation ;
\n
2° ter Les majorations de retraite ou de pension pour charges de famille ;
\n
3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article 63 du décret du 29 juillet 1939 relatif à la famille et à la natalité française ;
\n
4° Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L 255 à L 257 du même code ;
\n
5° et 6° (Repris avec le 4°).
\n
7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
\n
8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
\n
9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
\n
9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
\n
10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
\n
11° (Abrogé) ;
\n
12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L321-9 du code de la mutualité ;
\n
13° Les indemnités correspondant aux indemnités de délai-congé et, le cas échéant, de congédiement, versées, en application de l'article 20 de la loi n° 54-782 du 2 août 1954, aux journalistes professionnels et aux salariés non journalistes ayant perdu leur emploi à la suite de la suspension d'entreprises de presse prononcée dans le cadre de l'ordonnance du 30 septembre 1944 ou ayant renoncé à leur emploi entre le 25 juin 1940 et le jour de la libération ;
\n
14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
\n
14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
\n
15° Les prestations, visées à l'article 20 de la loi n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole, dans le cadre de l'entraide entre agriculteurs.
\n
Ces dispositions pourront être étendues par décret en conseil d'Etat (1) aux départements d'outre-mer ;
\n
16° L'attribution gratuite par une société à l'ensemble de son personnel d'actions ou parts sociales de son capital dans les conditions prévues à l'article 220 bis ;
\n
16° bis et 16 ter (Transférés sous l'article 81 ter) ;
\n
16° quater (Périmé).
\n
17° Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
\n
17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles 208-14 et 208-18 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ;
\n
17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
\n
18° Les sommes versées par l'entreprise en application d'un plan d'épargne d'entreprise établi conformément aux dispositions du chapitre III de l'ordonnance n° 86-1134 du 21 octobre 1986.
\n
18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation d'un plan d'épargne d'entreprise ;
\n
19° Dans la limite de 15 F par titre (2), le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances (3).
\n
Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application (4) ;
\n
19°bis Le complément de rémunération résultant de la contribution de l'employeur à l'acquisition de chèques-vacances par les salariés, dans les conditions fixées par l'ordonnance n° 82-283 du 26 mars 1982 (5), dans la limite du salaire minimum interprofessionnel de croissance apprécié sur une base mensuelle ;
\n
20° Les attributions gratuites d'actions :
\n
a. De la Régie nationale des usines Renault faites à des salariés de la Régie en application de l'article 2 de la loi n° 70-11 du 2 janvier 1970 ;
\n
b. (Abrogé).
\n
c. Des sociétés centrales d'assurances définies à l'article L 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L 322-13 et L 322-22 du code précité ;
\n
d. De la société nationale d'étude et de construction de moteurs d'aviation *SNECMA* et de la société nationale industrielle aérospatiale *SNIAS*, faites au personnel de ces entreprises en application de l'article 1er de la loi n° 73-9 du 4 janvier 1973.
\n
21° (Abrogé).
\n
22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L122-14-13 du code du travail (6) dans la limite de 20 000 F.
\n
(1) Voir décret n° 64-285 du 2 avril 1964 (J.O. du 4).
\n
(2) Chiffre applicable depuis le 1er janvier 1986 ; cette limite était antérieurement de 12 F.
\n
(3) Annexe IV, art. 23 M.
\n
(4) Annexe II, art. 39.
\n
(5) Modifiée par l'article 31-II-1 de la loi n° 83-1179 du 29 décembre 1983.
\n
(6) Code du travail, art. L122-14-13.
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R313-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019077920", "@num": "R351-28-1", "#text": "Code de la construction et de l'habitation. - art. R351-28-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741070", "@num": "L131-5", "#text": "Code de la sécurité sociale. - art. L131-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845914", "@num": "L623-1", "#text": "Code du patrimoine - art. L623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@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": "LEGIARTI000024243768", "@num": "Annexe 5 à l'article R. 143-1", "#text": "Code du patrimoine. - art. Annexe 5 à l'article R. 143-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845537", "@num": "L143-2", "#text": "Code du patrimoine. - art. L143-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302199", "@num": "1 A", "#text": "Code général des impôts, CGI. - art. 1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464517", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099838", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288581", "@num": "163 quatervicies", "#text": "Code général des impôts, CGI. - art. 163 quatervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981364", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@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": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044797610", "@num": "199 tricies", "#text": "Code général des impôts, CGI. - art. 199 tricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826509", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028418161", "@num": "199 undecies D", "#text": "Code général des impôts, CGI. - art. 199 undecies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308450", "@num": "203", "#text": "Code général des impôts, CGI. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847449", "@num": "239 nonies", "#text": "Code général des impôts, CGI. - art. 239 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989528", "@num": "244 quater C", "#text": "Code général des impôts, CGI. - art. 244 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861401", "@num": "244 quater E", "#text": "Code général des impôts, CGI. - art. 244 quater E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048590114", "@num": "244 quater F", "#text": "Code général des impôts, CGI. - art. 244 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363425", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036363388", "@num": "244 quater H", "#text": "Code général des impôts, CGI. - art. 244 quater H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220279", "@num": "244 quater J", "#text": "Code général des impôts, CGI. - art. 244 quater J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868871", "@num": "244 quater M", "#text": "Code général des impôts, CGI. - art. 244 quater M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048840962", "@num": "244 quater O", "#text": "Code général des impôts, CGI. - art. 244 quater O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989456", "@num": "244 quater Q", "#text": "Code général des impôts, CGI. - art. 244 quater Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021658310", "@num": "244 quater R", "#text": "Code général des impôts, CGI. - art. 244 quater R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826350", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826338", "@num": "244 quater U", "#text": "Code général des impôts, CGI. - art. 244 quater U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781860", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597401", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753298", "@num": "31-0 bis", "#text": "Code général des impôts, CGI. - art. 31-0 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": "LEGIARTI000046197457", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988716", "@num": "75", "#text": "Code général des impôts, CGI. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898955", "@num": "75 A", "#text": "Code général des impôts, CGI. - art. 75 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993664", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295229", "@num": "91 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480561", "@num": "41 DO", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DO (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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"156", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701995", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033809215", "@fin": "2017-05-05", "@num": "156", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031782092", "@fin": "2016-12-31", "@num": "156", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597182", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033844126", "@fin": "2018-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392429", "@fin": "2018-06-23", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037099849", "@fin": "2018-11-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037671023", "@fin": "2019-06-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687665", "@fin": "2020-01-01", "@num": "156", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037990984", "@fin": "2020-07-25", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042158976", "@fin": "2020-12-31", "@num": "156", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622626", "@fin": "2024-06-02", "@num": "156", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049641842", "@fin": "2024-08-08", "@num": "156", "@etat": "MODIFIE", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050079659", "@fin": "2999-01-01", "@num": "156", "@etat": "VIGUEUR", "@debut": "2024-08-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur le revenu est établi d'après le montant total du revenu net annuel dont dispose chaque foyer fiscal. Ce revenu net est déterminé eu égard aux propriétés et aux capitaux que possèdent les membres du foyer fiscal désignés à l'article 6-1 et 3, aux professions qu'ils exercent, aux traitements, salaires, pensions et rentes viagères dont ils jouissent ainsi qu'aux bénéfices de toutes opérations lucratives auxquelles ils se livrent, sous déduction :
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I. Du déficit constaté pour une année dans une catégorie de revenus ; si le revenu global n'est pas suffisant pour que l'imputation puisse être intégralement opérée, l'excédent du déficit est reporté successivement sur le revenu global des années suivantes jusqu'à la cinquième année inclusivement.
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Toutefois, n'est pas autorisée l'imputation :
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1° Des déficits provenant d'exploitations agricoles lorsque le total des revenus nets d'autres sources excède 40.000 F ; ces déficits peuvent cependant être admis en déduction des bénéfices de même nature des années suivantes jusqu'à la cinquième inclusivement ;
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2° Des déficits provenant d'activités non commerciales au sens de l'article 92, autres que ceux qui proviennent de l'exercice d'une profession libérale ou des charges et offices dont les titulaires n'ont pas la qualité de commerçants ; ces déficits peuvent cependant être imputés sur les bénéfices tirés d'activités semblables durant la même année ou les cinq années suivantes (1) ;
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3° Des déficits fonciers, lesquels s'imputent exclusivement sur les revenus fonciers des cinq années suivantes ou, s'il s'agit d'immeubles donnés à bail conformément au statut du fermage, sur ceux des neuf années suivantes ; cette disposition n'est pas applicable aux propriétaires d'immeubles ayant fait l'objet de travaux exécutés dans le cadre d'une opération groupée de restauration immobilière faite en application des dispositions des articles L 313-1 à L 313-15 du code de l'urbanisme, ainsi qu'aux nus-propriétaires effectuant des travaux en application de l'article 605 du code civil, et aux propriétaires de monuments classés monuments historiques, inscrits à l'inventaire supplémentaire ou ayant fait l'objet d'un agrément ministériel.
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4° Des déficits réalisés par des personnes, autres que les loueurs professionnels au sens de l'article 151 septies, dernier alinéa, louant directement ou indirectement des locaux d'habitation meublés ou destinés à être meublés ; ces déficits s'imputent exclusivement sur les bénéfices retirés de cette même activité au cours des années suivantes jusqu'à la cinquième inclusivement.
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I bis. Du déficit correspondant aux frais exposés par un inventeur pour prendre un brevet ou en assurer la maintenance lorsqu'il ne perçoit pas de produits imposables ou perçoit des produits inférieurs à ces frais. Ce déficit est déductible du revenu global de l'année de prise du brevet et des neuf années suivantes.
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II. Des charges ci-après lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories :
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1° Intérêts des emprunts contractés, antérieurement au 1er novembre 1959 pour faire un apport en capital à une entreprise industrielle ou commerciale ou à une exploitation agricole ; intérêts des emprunts qui sont ou qui seront contractés, au titre des dispositions relatives aux prêts de réinstallation ou de reconversion, par les Français rapatriés ou rentrant de l'étranger ou des Etats ayant accédé à l'indépendance ;
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1° bis (Devenu sans objet) (2).
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1° ter. Dans les conditions fixées par décret (3), les charges foncières afférentes aux immeubles classés monuments historiques ou inscrits à l'inventaire supplémentaire, ainsi qu'aux immeubles faisant partie du patrimoine national en raison de leur caractère historique ou artistique particulier et qui auront été agréés à cet effet par le ministre de l'économie et des finances ;
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1° quater (Devenu sans objet) (2).
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2° Arrérages de rentes payés par lui à titre obligatoire et gratuit constituées avant le 2 novembre 1959 ; pensions alimentaires répondant aux conditions fixées par les articles 205 à 211 du code civil ; rentes prévues à l'article 276 du code civil et pensions alimentaires versées en vertu d'une décision de justice, en cas de séparation de corps ou de divorce, ou en cas d'instance en séparation de corps ou de divorce lorsque le conjoint fait l'objet d'une imposition séparée ; dans la limite de 18.000 F et, dans les conditions fixées par un décret en Conseil d'Etat (4), les versements destinés à constituer le capital de la rente prévue à l'article 294 du code civil.
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Le contribuable ne peut opérer de déduction pour ses descendants mineurs, sauf pour ses enfants dont il n'a pas la garde ;
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La déduction est limitée, par enfant majeur, au montant fixé pour l'abattement prévu par l'article 196 B. Lorsque l'enfant est marié, cette limite est doublée au profit du parent qui justifie qu'il participe seul à l'entretien du ménage.
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Un contribuable ne peut, au titre d'une même année et pour un même enfant, bénéficier à la fois de la déduction d'une pension alimentaire et du rattachement. L'année où l'enfant atteint sa majorité, le contribuable ne peut à la fois déduire une pension pour cet enfant et le considérer à charge pour le calcul de l'impôt ;
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2° bis (Abrogé) ;
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2° ter. Avantages en nature consentis en l'absence d'obligation alimentaire résultant des articles 205 à 211 du code civil à des personnes agées de plus de soixante-quinze ans vivant sous le toit du contribuable et dont le revenu imposable n'excède pas le plafond de ressources fixé pour l'octroi de l'allocation supplémentaire du Fonds national de solidarité. La déduction opérée par le contribuable ne peut excéder, par bénéficiaire, l'évaluation des avantages en nature de logement et de nourriture faite pour l'application aux salariés du régime de sécurité sociale.
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3° (Abrogé) ;
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4° Versements effectués à titre de cotisations de sécurité sociale, à l'exception de ceux effectués pour les gens de maison ;
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5° Versements effectués en vue de la retraite mutualiste du combattant visée à l'article L. 321-9 du code de la mutualité ;
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6° (Abrogé) ;
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7° a et b (Devenus sans objets) (2).
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c. Primes afférentes à des contrats d'assurances, conclus ou ayant fait l'objet d'un avenant d'augmentation entre le 1er janvier 1950 et le 1er janvier 1957 ou entre le 1er juillet 1957 et le 31 décembre 1958 qui garantissent en cas de décès le versement de capitaux au conjoint, aux ascendants ou descendants de l'assuré, à concurrence de 10 % du revenu net déclaré pour l'assiette de l'impôt sur le revenu, avant déduction desdites primes, sans pouvoir excéder pour une année, la somme de 400 F, augmentée de 100 F par enfant à la charge du contribuable ;
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d. (Devenu sans objet) (2).
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8° (Abrogé) ;
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9° (Transféré sous l'article 83-2° bis) ;
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9° bis et 9° ter (Abrogés) ;
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10° Les cotisations mentionnées à l'article L. 612-2 du code de la sécurité sociale. En ce qui concerne les cotisations instituées par application de l'article L. 612-13 du même code, un décret fixe, le cas échéant, dans quelle proportion elles sont admises en déduction;
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11° Les primes ou cotisations des contrats d'assurances conclus en application des articles 1234-1 à 1234-18 du code rural relatifs à l'assurance obligatoire des personnes non salariées contre les accidents de la vie privée, les accidents du travail et les maladies professionnelles dans l'agriculture.
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(1) Voir toutefois le paragraphe I bis ci-dessous.
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(2) A compter de l'imposition des revenus de 1983. Toutefois, les engagements prévus aux 1° bis-b et 1° quater-d souscrits pour bénéficier des déductions du revenu global sont maintenus tant que les délais fixés ne sont pas expirés.
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(3) Annexe III, art. 41 E à 41 J.
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(4) Annexe II, art. 91 quinquies.
" } }, "LEGIARTI000006310278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "713", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006310278", "URL": "article/LEGI/ARTI/00/00/06/31/02/LEGIARTI000006310278.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0713AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 39 I 4 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199158", "@fin": "1999-03-31", "#text": "f : Acquisitions faites par les mutuelles, associations cultuelles et certaines associations reconnues d'utilité publique", "@debut": "1985-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197308", "@fin": "2999-01-01", "#text": "2 : Mutations soumises à une taxation réduite ou exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191735", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179720", "@fin": "2999-01-01", "#text": "II : Mutations de propriété à titre onéreux d'immeubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048423033", "@fin": "1979-07-01", "@num": "713", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310276", "@fin": "1983-12-30", "@num": "713", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310277", "@fin": "1985-07-26", "@num": "713", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310278", "@fin": "1999-03-31", "@num": "713", "@etat": "ABROGE", "@debut": "1985-07-26", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1594 D, le taux de la taxe de publicité foncière ou du droit d'enregistrement est réduit à 2 % pour les acquisitions, par les mutuelles par les associations cultuelles et par les associations reconnues d'utilité publique ayant pour objet l'assistance, la bienfaisance ou l'hygiène sociale, des immeubles nécessaires au fonctionnement de leurs services ou de leurs oeuvres sociales.
\n
" } }, "LEGIARTI000006310429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-24", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006310429", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310429.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0795AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 794 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006847381", "@num": "1", "#text": "Loi n°75-602 du 10 juillet 1975 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000700418", "@numtexte": "75-602", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1880-03-18 ART. 7", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés à l'article 794-I, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

2° Les dons et legs aux établissements publics ou d'utilité publique dont les ressources sont exclusivement affectées à des œuvres scientifiques à caractère désintéressé ;

3° Sous réserve de ce qui est dit au 2°, les dons et legs consentis aux organismes et aux établissements publics ou d'utilité publique dont les ressources sont exclusivement affectées à des œuvres scientifiques, culturelles ou artistiques à caractère désintéressé et qui sont agréés à cet effet par le ministre de l'économie et des finances ;

4° Les dons et legs faits aux établissements publics charitables autres que ceux visés à l'article 794-I, aux mutuelles et à toutes autres sociétés reconnues d'utilité publique dont les ressources sont affectées à des œuvres d'assistance.

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

5° Les dons et legs faits aux associations d'enseignement supérieur reconnues d'utilité publique conformément à l'article 7 de la loi du 18 mars 1880 et aux sociétés d'éducation populaire gratuite reconnues d'utilité publique et subventionnées par l'Etat ;

6° Les dons et legs de sommes d'argent ou d'immeubles faits aux établissements pourvus de la personnalité civile autres que ceux visés à l'article 794-I avec obligation, pour les bénéficiaires, de consacrer ces libéralités à l'achat d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, destinés à figurer dans une collection publique, ou à l'entretien d'une collection publique ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

11° Les dons et legs faits aux établissements publics ou d'utilité publique autres que ceux visés à l'article 794-I, aux sociétés particulières ou autres groupements régulièrement constitués, en tant qu'ils sont affectés, par la volonté expresse du donateur ou du testateur, à l'érection de monuments aux morts de la guerre ou à la gloire de nos armes et des armées alliées ;

12° Les dons et legs d'immeubles situés dans les zones définies à l'article 1er de la loi n° 75-602 du 10 juillet 1975, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres.

\n
" } }, "LEGIARTI000006311482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1080", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311482", "URL": "article/LEGI/ARTI/00/00/06/31/14/LEGIARTI000006311482.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1080AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 juillet 1986", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000039793181", "@num": "29", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006311485", "@num": "1087", "#text": "Code général des impôts, CGI. - art. 1087", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179776", "@fin": "2999-01-01", "#text": "8° : Ouvriers mineurs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162655", "@fin": "2999-01-01", "#text": "Section VI : Institutions à caractère social", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049083209", "@fin": "1979-07-01", "@num": "1080", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311481", "@fin": "1986-07-31", "@num": "1080", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311482", "@fin": "2020-01-01", "@num": "1080", "@etat": "ABROGE", "@debut": "1986-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1087 relatives aux mutuelles s'appliquent aux sociétés de secours des ouvriers et employés des mines.
\n
" } }, "LEGIARTI000006311486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1087", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006311486", "URL": "article/LEGI/ARTI/00/00/06/31/14/LEGIARTI000006311486.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1087AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1020", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000048845683", "@num": "1020", "#text": "Code général des impôts, CGI. - art. 1020 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311482", "@num": "1080", "#text": "Code général des impôts, CGI. - art. 1080 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835759", "@num": "995", "#text": "Code général des impôts, CGI. - art. 995 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006792040", "@num": "L111-2", "#text": "Code de la mutualité - art. L111-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074067", "#text": "Code de la mutualité L111-1, L111-2, L126-1 à L126-4, L321-2 à L321-8, L411-1 à L411-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179779", "@fin": "2999-01-01", "#text": "11° : Mutuelles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162655", "@fin": "2999-01-01", "#text": "Section VI : Institutions à caractère social", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049093083", "@fin": "1979-07-01", "@num": "1087", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311485", "@fin": "1985-07-26", "@num": "1087", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311486", "@fin": "2002-03-31", "@num": "1087", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311487", "@fin": "2006-01-01", "@num": "1087", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311488", "@fin": "2020-01-01", "@num": "1087", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tous les actes intéressant les mutuelles définies par l'article L111-1 du code de la mutualité sont exonérés des droits de timbre et, sous réserve de l'article 1020, des droits d'enregistrement.
\n
Cette disposition n'est pas applicable aux transmissions de propriété, d'usufruit ou de jouissance de biens meubles et immeubles, soit entre vifs, soit par décès.
\n
Toutefois, les transferts effectués en application des articles L111-2, L126-1 à L126-4, L321-2 à L321-8 et L411-1 à L411-8 du code de la mutualité sont exonérés de timbre et, sous la réserve indiquée au premier alinéa, des droits d'enregistrement.
" } }, "LEGIARTI000006311490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1089", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006311490", "URL": "article/LEGI/ARTI/00/00/06/31/14/LEGIARTI000006311490.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1089AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006792038", "@num": "L111-1", "#text": "Code de la mutualité - art. L111-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179779", "@fin": "2999-01-01", "#text": "11° : Mutuelles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162655", "@fin": "2999-01-01", "#text": "Section VI : Institutions à caractère social", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049093293", "@fin": "1979-07-01", "@num": "1089", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311489", "@fin": "1985-07-26", "@num": "1089", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311490", "@fin": "2002-03-31", "@num": "1089", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311491", "@fin": "2999-01-01", "@num": "1089", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions prévues en ce qui concerne les mutuelles définies par l'article L. 111-1 du code de la mutualité sont applicables à leurs unions, à leurs fédérations d'unions et aux associations d'étudiants reconnues d'utilité publique.
\n
" } }, "LEGIARTI000006311633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1461", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1985-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006311633", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1461AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Code rural L561-2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985) M(Décret 81-276 1981-03-18 art. 1, art. 3 JORF 27 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985) M(Décret 81-276 1981-03-18 art. 1, art. 3 JORF 27 mars 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000033280499", "@num": "5", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179812", "@fin": "2999-01-01", "#text": "II : Exonérations et abattements", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049168732", "@fin": "1956-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738027", "@fin": "1979-07-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311632", "@fin": "1981-03-27", "@num": "1461", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311633", "@fin": "1993-01-05", "@num": "1461", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311634", "@fin": "1996-05-12", "@num": "1461", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311635", "@fin": "1997-04-11", "@num": "1461", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311636", "@fin": "2001-12-29", "@num": "1461", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311637", "@fin": "2006-12-31", "@num": "1461", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311638", "@fin": "2007-02-02", "@num": "1461", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311639", "@fin": "2009-03-28", "@num": "1461", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465592", "@fin": "2010-01-01", "@num": "1461", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021641447", "@fin": "2009-12-31", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645032", "@fin": "2010-05-08", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334770", "@fin": "2011-12-30", "@num": "1461", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092532", "@fin": "2015-06-06", "@num": "1461", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701491", "@fin": "2016-10-22", "@num": "1461", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033283470", "@fin": "2999-01-01", "@num": "1461", "@etat": "VIGUEUR", "@debut": "2016-10-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000037992349", "@fin": "2019-12-30", "@num": "1461", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe professionnelle :

1° Les mutuelles et unions de mutuelles pour les œuvres régies par les dispositions légales portant statut de la mutualité ;

2° Les sociétés d'habitations à loyer modéré ;

3° Les offices publics d'aménagement et de construction, pour les opérations faites en application de la législation sur les habitations à loyer modéré ;

4° Les sociétés de bains-douches, les sociétés de jardins ouvriers et les sociétés de crédit immobilier constituées et fonctionnant conformément aux dispositions législatives et réglementaires qui les régissent ;

5° Les organismes de jardins familiaux définis à l'article L. 561-2 du code rural, lorsque leur activité, considérée dans son ensemble, s'exerce dans des conditions telles qu'elle peut être tenue pour désintéressée.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307899", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006295760", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307823", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310278", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311482", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311490", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311633", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310429", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311486", "cible": false, "cidtexte": "JORFTEXT000000874468", "id": "LEGIARTI000006274653", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274653", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 26/07/1985 (Loi n° 85-773 du 25 juillet 1985 portant réforme du code de la mutualité)