{ "article": { "LEGIARTI000006275031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275031", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311607", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312072", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312851", "@num": "1723 ter-00 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312857", "@num": "1723 ter-00 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312881", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310869", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310877", "@num": "885 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310879", "@num": "885 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310881", "@num": "885 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310885", "@num": "885 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310888", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310894", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310905", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310909", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310915", "@num": "885 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310918", "@num": "885 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310929", "@num": "885 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310931", "@num": "885 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310935", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310941", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310925", "@num": "885 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310946", "@num": "885 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310950", "@num": "885 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310974", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310978", "@num": "885 X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311274", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311290", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315884", "@num": "L167", "#text": "Livre des procédures fiscales - art. L167 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315885", "@num": "L167 A", "#text": "Livre des procédures fiscales - art. L167 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512460", "@num": "86-824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512460", "@c_titre_court": "Loi n°86-824 du 11 juillet 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-824 du 11 juillet 1986 de finances rectificative pour 1986", "@debut": "1986-07-12", "@id_txt": "LEGITEXT000006068971", "@c_titre_court": "Loi n° 86-824 du 11 juillet 1986" } ], "@date_publi": "1986-07-12", "@date_signature": "1986-07-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275031", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104481", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006310869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310869", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 N", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 O", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274462", "@num": "19", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 19 (P) JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147152", "@fin": "1987-01-01", "#text": "CHAMP D'APPLICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310865", "@fin": "1983-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310866", "@fin": "1983-12-30", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310867", "@fin": "1985-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310868", "@fin": "1986-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310869", "@fin": "1987-01-01", "@num": "885 A", "@etat": "ABROGE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310870", "@fin": "1991-12-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310871", "@fin": "1996-05-12", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310872", "@fin": "1999-03-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310873", "@fin": "2000-03-31", "@num": "885 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310874", "@fin": "2008-08-06", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298496", "@fin": "2009-04-10", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549007", "@fin": "2013-01-01", "@num": "885 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947134", "@fin": "2018-01-01", "@num": "885 A", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont soumises à l'impôt annuel sur les grandes fortunes, lorsque la valeur de leurs biens est supérieure à 3.600.000 F [*montant minimum, seuil*] :
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1° Les personnes physiques ayant leur domicile fiscal en France, à raison de leurs biens situés en France ou hors de France [*à l'étranger*] ;
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2° Les personnes physiques n'ayant pas leur domicile fiscal en France, à raison de leurs biens situés en France.
\n
Les conditions d'assujettissement sont appréciées au 1er janvier de chaque année.
\n
Les biens professionnels définis aux articles 885 N, 885 O, 885 P et 885 Q ne sont pris en compte pour l'assiette de l'impôt sur les grandes fortunes (1).
\n
(1) Cette disposition s'applique également aux biens professionnels assujettis à l'impôt sur les grandes fortunes au titre des années 1982 et 1983.
\n
" } }, "LEGIARTI000006310877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310877", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 754 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 94 I, II JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147152", "@fin": "1987-01-01", "#text": "CHAMP D'APPLICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310877", "@fin": "1987-01-01", "@num": "885 C", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310878", "@fin": "2018-01-01", "@num": "885 C", "@etat": "ABROGE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 754 B sont applicables à l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006310879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310879", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310879.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986, en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147153", "@fin": "1987-01-01", "#text": "ASSIETTE DE L'IMPOT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310879", "@fin": "1987-01-01", "@num": "885 D", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310880", "@fin": "2018-01-01", "@num": "885 D", "@etat": "ABROGE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les grandes fortunes est assis et les bases d'imposition déclarées selon les mêmes règles et sous les mêmes sanctions que les droits de mutation par décès sous réserve des dispositions particulières du présent chapitre [*art. 885 A à art. 885 X*].
\n
" } }, "LEGIARTI000006310881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310881", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 3 JORF 31 DECEMBRE 1981 en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147153", "@fin": "1987-01-01", "#text": "ASSIETTE DE L'IMPOT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310881", "@fin": "1987-01-01", "@num": "885 E", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310882", "@fin": "1991-12-31", "@num": "885 E", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310883", "@fin": "2000-03-31", "@num": "885 E", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310884", "@fin": "2018-01-01", "@num": "885 E", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'assiette de l'impôt sur les grandes fortunes est constituée par la valeur nette, au 1er janvier de l'année, de l'ensemble des biens, droits et valeurs imposables appartenant aux personnes visées à l'article 885 A, ainsi qu'à leur conjoint et à leurs enfants mineurs lorsqu'ils ont l'administration légale des biens de ceux-ci.
\n Dans le cas de concubinage notoire, l'assiette de l'impôt est constituée par la valeur nette, au 1er janvier de l'année, de l'ensemble des biens, droits et valeurs imposables appartenant à l'un et l'autre concubins et aux enfants mineurs mentionnés au premier alinéa.
" } }, "LEGIARTI000006310885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 F", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310885", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 757 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 5 I JORF 31 DECEMBRE date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986, en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147153", "@fin": "1987-01-01", "#text": "ASSIETTE DE L'IMPOT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310885", "@fin": "1987-01-01", "@num": "885 F", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310886", "@fin": "1991-12-31", "@num": "885 F", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310887", "@fin": "2014-01-01", "@num": "885 F", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028447479", "@fin": "2018-01-01", "@num": "885 F", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les primes versées au titre des contrats d'assurance en cas de décès visés à l'article 757 B sont ajoutées au patrimoine de celui qui les a versées.
\n
" } }, "LEGIARTI000006310888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310888", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 751", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 762", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 5 III JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006435787", "@num": "1094", "#text": "Code civil - art. 1094 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435466", "@num": "1098", "#text": "Code civil - art. 1098 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431132", "@num": "767", "#text": "Code civil - art. 767 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147153", "@fin": "1987-01-01", "#text": "ASSIETTE DE L'IMPOT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310888", "@fin": "1987-01-01", "@num": "885 G", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310889", "@fin": "1990-06-15", "@num": "885 G", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310890", "@fin": "2003-12-31", "@num": "885 G", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310891", "@fin": "2018-01-01", "@num": "885 G", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les biens ou droits grevés d'un usufruit, d'un droit d'habitation ou d'un droit d'usage accordé à titre personnel sont compris dans le patrimoine de l'usufruitier ou du titulaire du droit pour leur valeur en pleine propriété. Toutefois, les biens grevés de l'usufruit ou du droit d'usage ou d'habitation sont compris respectivement dans les patrimoines de l'usufruitier ou du nu-propriétaire suivant les proportions fixées par l'article 762 dans les cas énumérés ci-après, et à condition, pour l'usufruit, que le droit constitué ne soit ni vendu, ni cédé à titre gratuit par son titulaire :
\n a. Lorsque la constitution de l'usufruit résulte de l'application des articles 767, 1094 ou 1098 du code civil ;
\n b. Lorsque le démembrement de propriété résulte de la vente d'un bien dont le vendeur s'est réservé l'usufruit, le droit d'usage ou d'habitation et que l'acquéreur n'est pas l'une des personnes visées à l'article 751 ;
\n c. Lorsque l'usufruit ou le droit d'usage ou d'habitation a été réservé par le donateur d'un bien ayant fait l'objet d'un don ou legs à l'Etat, aux départements, aux communes ou syndicats de communes et à leurs établissements publics, aux établissements publics nationaux à caractère administratif et aux associations reconnues d'utilité publique.
" } }, "LEGIARTI000006310894": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310894", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310894.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3° 4°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 Q", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 à Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "Loi 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "Loi 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006317336", "@num": "20", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 20 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-3° ne sont pas applicables à l'impôt sur les grandes fortunes. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
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Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, qui n'entrent pas dans le champ d'application de l'article 885 P, sont exonérés d'impôt sur les grandes fortunes à concurrence des trois quarts lorsque la valeur totale des biens loués quel que soit le nombre de baux n'excède pas 500.000 F et pour moitié au-delà de cette limite, sous réserve que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
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Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles et de groupements agricoles fonciers, soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles, qui n'entrent pas dans le champ d'application de l'article 885 Q sont, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole et que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'alinéa précédent, exonérées à concurrence des trois quarts, si la valeur totale des parts détenues n'excède pas 500.000 F et pour moitié au-delà de cette limite.
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" } }, "LEGIARTI000006310905": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 I", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006310905", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310905.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 3 JORF 31 DECEMBRE 1981 en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273929", "@num": "12", "#text": "Loi n°82-540 du 28 juin 1982 - art. 12 () JORF 29 JUIN 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310905", "@fin": "1987-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310906", "@fin": "1996-05-12", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310907", "@fin": "2000-03-31", "@num": "885 I", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310908", "@fin": "2018-01-01", "@num": "885 I", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les objets d'antiquité, d'art ou de collection et les droits de la propriété littéraire et artistique ne sont pas compris dans les bases d'imposition à l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006310909": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 J", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310909", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310909.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 3 JORF 31 DECEMBRE 1981 en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000031011518", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310909", "@fin": "1987-01-01", "@num": "885 J", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310910", "@fin": "2005-01-01", "@num": "885 J", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310911", "@fin": "2005-01-01", "@num": "885 J", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310912", "@fin": "2006-12-27", "@num": "885 J", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310913", "@fin": "2006-12-31", "@num": "885 J", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310914", "@fin": "2008-04-03", "@num": "885 J", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619191", "@fin": "2008-12-29", "@num": "885 J", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020019693", "@fin": "2018-01-01", "@num": "885 J", "@etat": "ABROGE", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur de capitalisation des rentes viagères constituées dans le cadre d'une activité professionnelle auprès d'organismes institutionnels, moyennant le versement de primes périodiques et régulièrement échelonnées pendant une durée d'au moins quinze ans et dont l'entrée en jouissance est subordonnée à la cessation de l'activité professionnelle à raison de laquelle les primes ont été versées, n'entre pas dans le calcul de l'assiette de l'impôt.
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" } }, "LEGIARTI000006310915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 K", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310915", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310915.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 5 II JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310915", "@fin": "1987-01-01", "@num": "885 K", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310916", "@fin": "1996-05-12", "@num": "885 K", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310917", "@fin": "2007-12-29", "@num": "885 K", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018017335", "@fin": "2018-01-01", "@num": "885 K", "@etat": "ABROGE", "@debut": "2007-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les rentes ou indemnités perçues en réparation de dommages corporels sont exclues du patrimoine des personnes bénéficiaires.
\n
" } }, "LEGIARTI000006310918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 L", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006310918", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AMXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 5 V JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273948", "@num": "28", "#text": "Loi n°82-540 du 28 juin 1982 - art. 28 () JORF 29 JUIN 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000036962250", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310918", "@fin": "1987-01-01", "@num": "885 L", "@etat": "ABROGE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310919", "@fin": "1989-12-30", "@num": "885 L", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310920", "@fin": "1999-03-31", "@num": "885 L", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310921", "@fin": "2018-01-01", "@num": "885 L", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes physiques qui n'ont pas en France leur domicile fiscal ne sont pas imposables sur leurs placements financiers.
\n Ne sont pas considérées comme placements financiers les actions ou parts détenues par ces personnes dans une société ou personne morale dont l'actif est principalement constitué d'immeubles ou de droits immobiliers situés sur le territoire français, et ce à proportion de la valeur de ces biens par rapport à l'actif total de la société.
\n Les dispositions du premier alinéa ne sont pas applicables aux personnes de nationalité française qui ont transféré leur domicile fiscal hors de France à compter du 2 octobre 1981 pour le calcul de l'impôt de l'année qui suit la date de leur transfert et l'année suivante.
" } }, "LEGIARTI000006310925": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 R", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310925", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310925.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ASXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273540", "@num": "89", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 89 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147155", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310925", "@fin": "1987-01-01", "@num": "885 R", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310926", "@fin": "1999-03-31", "@num": "885 R", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310927", "@fin": "2002-01-01", "@num": "885 R", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310928", "@fin": "2018-01-01", "@num": "885 R", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Ne sont pas des biens professionnels au titre de l'impôt sur les grandes fortunes, les locaux d'habitation loués meublés ou destinés à être loués meublés par des personnes louant directement ou indirectement ces locaux qui ne sont pas inscrites au registre du commerce et des sociétés en qualité de loueurs professionnels ou qui, inscrites en cette qualité au registre du commerce et des sociétés, réalisent moins de 150.000 F [*montant*] de recettes annuelles et retirent de cette activité moins de 50 % de leur revenu.
\n
" } }, "LEGIARTI000006310929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 N", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310929", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AOXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 4 1° JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310929", "@fin": "1987-01-01", "@num": "885 N", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310930", "@fin": "2011-07-31", "@num": "885 N", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430330", "@fin": "2012-05-07", "@num": "885 N", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025842109", "@fin": "2018-01-01", "@num": "885 N", "@etat": "ABROGE", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens nécessaires à l'exercice, à titre principal, tant par leur propriétaire que par le conjoint de celui-ci, d'une profession industrielle, commerciale, artisanale, agricole ou libérale sont considérés comme des biens professionnels.
\n
" } }, "LEGIARTI000006310931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 O", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310931", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885APXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 151 nonies I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 62", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 4 2° A 5° JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310931", "@fin": "1987-01-01", "@num": "885 O", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310932", "@fin": "2011-07-31", "@num": "885 O", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430326", "@fin": "2012-05-07", "@num": "885 O", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025842105", "@fin": "2018-01-01", "@num": "885 O", "@etat": "ABROGE", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont des biens professionnels :
\n
1° Les parts des sociétés de personnes visées à l'article 151 nonies-I ;
\n
2° Les parts de sociétés dont le détenteur est l'une des personnes visées à l'article 62 ;
\n
3° Les parts d'une société à responsabilité limitée détenues par un gérant minoritaire si elles représentent 25 % [*pourcentage de participation*] du capital de la société ;
\n
4° Les actions de sociétés, lorsque leur propriétaire possède directement ou par l'intermédiaire de son conjoint, ou de leurs ascendants ou descendants, ou de leurs frères et soeurs, plus de 25 % du capital de la société et y exerce effectivement des fonctions de direction, de gestion ou d'administration.
\n
Toutefois, les parts ou actions visées aux 1°, 2°, 3° et 4° n'ont le caractère de biens professionnels qui si leur propriétaire exerce ses fonctions professionnelles dans la société à titre principal [*condition*]. Dans ce cas seule la fraction de la valeur de ces parts ou actions nécessaire à l'activité industrielle, commerciale, artisanale, agricole ou libérale de la société constitue un bien professionnel. En outre, n'ont pas le caractère de biens professionnels les parts ou actions des sociétés ayant pour activité la gestion de leur propre patrimoine mobilier ou immobilier.
\n
" } }, "LEGIARTI000006310935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 P", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310935", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AQXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 A Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317408", "@num": "97", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 97 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310933", "@fin": "1983-03-22", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310934", "@fin": "1983-12-30", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310935", "@fin": "1987-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310936", "@fin": "2003-12-31", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310937", "@fin": "2004-01-01", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310938", "@fin": "2006-01-06", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310939", "@fin": "2010-05-08", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022328914", "@fin": "2018-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural sont considérés comme des biens professionnels à condition que la durée du bail soit au minimum de dix-huit ans, qu'il ait été consenti par le bailleur à son conjoint, à leurs ascendants ou descendants, ou à leurs frères ou soeurs, et que le bien soit utilisé par le preneur dans l'exercice de sa profession principale.
\n
" } }, "LEGIARTI000006310941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 Q", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310941", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ARXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 4°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000313972", "#text": "LOI 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "LOI 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006317408", "@num": "97", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 97 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310940", "@fin": "1983-12-30", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310941", "@fin": "1987-01-01", "@num": "885 Q", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310942", "@fin": "2003-12-31", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310943", "@fin": "2004-01-01", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310944", "@fin": "2006-01-06", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310945", "@fin": "2010-05-08", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022329004", "@fin": "2018-01-01", "@num": "885 Q", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles [*GFA*] et de groupements agricoles fonciers soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles [*GFA*] sont considérées comme des biens professionnels, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole, que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'article 885 P qu'ils aient consentis au détenteur de parts, à son conjoint, à leurs ascendants ou descendants, ou à leurs frères ou soeurs, et que le bien loué soit utilisé par le preneur dans l'exercice de sa profession principale.
\n
" } }, "LEGIARTI000006310946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 S", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310946", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310946.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ATXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 3 JORF 31 DECEMBRE 1981 en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147157", "@fin": "1987-01-01", "#text": "EVALUATION DES BIENS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310946", "@fin": "1987-01-01", "@num": "885 S", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310947", "@fin": "1999-03-31", "@num": "885 S", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310948", "@fin": "2007-08-22", "@num": "885 S", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310949", "@fin": "2018-01-01", "@num": "885 S", "@etat": "ABROGE", "@debut": "2007-08-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur des biens est déterminée suivant les règles en vigueur en matière de droits de mutation par décès.
\n
" } }, "LEGIARTI000006310950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 T", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310950", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AUXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 3 JORF 31 DECEMBRE 1981 en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000036427551", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147157", "@fin": "1987-01-01", "#text": "EVALUATION DES BIENS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310950", "@fin": "1987-01-01", "@num": "885 T", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310951", "@fin": "2014-01-01", "@num": "885 T", "@etat": "ABROGE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les stocks de vins et d'alcools d'une entreprise industrielle, commerciale ou agricole sont retenus pour leur valeur comptable.
\n
" } }, "LEGIARTI000006310974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 W", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006310974", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310974.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 204 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000023883149", "@num": "3", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000035588461", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464739", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312297", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886976", "@num": "299 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059563", "@num": "LO135-3", "#text": "Code électoral - art. LO135-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635574", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147160", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310973", "@fin": "1983-10-09", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310974", "@fin": "1987-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310975", "@fin": "2000-03-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310976", "@fin": "2005-12-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310977", "@fin": "2011-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374355", "@fin": "2011-07-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429964", "@fin": "2013-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947140", "@fin": "2018-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les redevables doivent souscrire au plus tard le 15 juin de chaque année une déclaration de leur fortune déposée à la recette des impôts de leur domicile au 1er janvier et accompagnée du paiement de l'impôt (1).
\n
\n
II. Les époux doivent conjointement signer la déclaration prévue au I.
\n
\n
III. En cas de décès du redevable, les dispositions de l'article 204-2 sont applicables.
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\n
(1) Pour l'année 1982, la date du 15 juin est reportée au 15 octobre.
\n
" } }, "LEGIARTI000006310978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 X", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310978", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310978.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AYXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 164 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L72 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006315732", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162853", "@fin": "1987-01-01", "#text": "*ISF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147160", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310978", "@fin": "1987-01-01", "@num": "885 X", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310979", "@fin": "2014-12-30", "@num": "885 X", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030061760", "@fin": "2018-01-01", "@num": "885 X", "@etat": "ABROGE", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes possédant des biens en France sans y avoir leur domicile fiscal [*à l'étranger*] ainsi que les personnes mentionnées à l'article 4 B-2 peuvent être invitées par le service des impôts à désigner un représentant en France dans les conditions prévues à l'article 164 D.
\n
\n
(1) Voir également livre des procédures fiscales art. L72 A.
\n
" } }, "LEGIARTI000006311274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311274", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A III bis 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986, en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162856", "@fin": "1988-12-28", "#text": "PRELEVEMENT D'OFFICE SUR LES BONS ET TITRES ANONYMES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147166", "@fin": "1988-12-28", "#text": "AUTRES DROITS ET TAXES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133877", "@fin": "1988-12-28", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE, IMPOT SUR LES GRANDES FORTUNES, TIMBRE", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés à l'article 125 A-III bis-2° et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque leur détenteur ne communique pas à l'établissement qui assure le paiement des intérêts son identité et son domicile fiscal, soumis d'office à un prélèvement. Ce prélèvement est assis sur le montant nominal du bon.
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" } }, "LEGIARTI000006311290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311290", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990AGXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 233 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 244 bis A I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L76 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 K ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000049473721", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028441448", "@num": "990 E", "#text": "Code général des impôts, CGI. - art. 990 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502997", "@num": "R23 B-1", "#text": "Livre des procédures fiscales - art. R23 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162642", "@fin": "1993-01-01", "#text": "Section 0II : Taxe sur la valeur vénale des immeubles possédés en France par des personnes morales n'y ayant pas leur siège social", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311289", "@fin": "1986-07-12", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311290", "@fin": "1989-07-14", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311291", "@fin": "1989-12-30", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311292", "@fin": "1993-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311293", "@fin": "1999-03-31", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311294", "@fin": "2006-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311295", "@fin": "2008-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014420", "@fin": "2008-04-03", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619163", "@fin": "2015-01-01", "@num": "990 F", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061776", "@fin": "2999-01-01", "@num": "990 F", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La taxe est due à raison des immeubles ou droits immobiliers possédés au 1er janvier de l'année d'imposition. Les redevables doivent déclarer au plus tard le 15 mai de chaque année la situation, la consistance et la valeur des immeubles et droits immobiliers en cause. Cette déclaration, accompagnée du paiement de la taxe, est déposée au lieu fixé par arrêté du ministre chargé du budget (1).

La taxe est recouvrée selon les règles et sous les sanctions et garanties applicables aux droits d'enregistrement. Sont également applicables à la taxe les dispositions de l'article 223 quinquies A ainsi que celles de l'article L. 76 B du livre des procédures fiscales.

En cas de cession de l'immeuble, le représentant visé à l'article 244 bis A-I est responsable du paiement de la taxe restant due à cette date.

(1) Annexe IV art. 121 K ter.

" } }, "LEGIARTI000006311607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006311607", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414AAXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir livre des procédures fiscales, art. L98.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1657 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L98", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692223", "#text": "LOI 56-639 1956-06-30", "@sens": "source", "@cidtexte": "JORFTEXT000000692223", "@numtexte": "56-639", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1956-06-30" }, { "@id": "JORFTEXT000000320878", "#text": "LOI 67-1114 1967-12-21 ART. 17 III", "@sens": "source", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000041600805", "@num": "21", "#text": "Loi n° 91-1322 du 30 décembre 1991 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006318510", "@num": "3", "#text": "Loi n° 92-655 du 15 juillet 1992 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000036365965", "@num": "28", "#text": "LOI n° 2008-1249 du 1er décembre 2008 - art. 28 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000029350592", "@num": "28", "#text": "LOI n°2014-891 du 8 août 2014 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "#text": "Livre des procédures fiscales L98", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000042194234", "@num": "7", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000018041293", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042916061", "@num": "L2334-6", "#text": "Code général des collectivités territoriales - art. L2334-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052963", "@num": "R2563-4-1", "#text": "Code général des collectivités territoriales - art. R2563-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442168", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686905", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465210", "@num": "1414 D", "#text": "Code général des impôts, CGI. - art. 1414 D (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043663451", "@num": "322", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299347", "@num": "322 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443959", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635648", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179810", "@fin": "1998-04-22", "#text": "IV : Dégrèvements d'office", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049165079", "@fin": "1979-07-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311604", "@fin": "1980-01-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311605", "@fin": "1982-06-29", "@num": "1414", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311606", "@fin": "1988-07-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311607", "@fin": "1991-06-24", "@num": "1414", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311608", "@fin": "1991-12-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311609", "@fin": "1992-07-04", "@num": "1414", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311610", "@fin": "1994-09-02", "@num": "1414", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311611", "@fin": "1995-10-27", "@num": "1414", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311612", "@fin": "1997-04-11", "@num": "1414", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311613", "@fin": "1999-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311614", "@fin": "2000-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311615", "@fin": "2001-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311616", "@fin": "2002-03-31", "@num": "1414", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311617", "@fin": "2003-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311618", "@fin": "2008-04-03", "@num": "1414", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619106", "@fin": "2009-06-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869344", "@fin": "2010-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664553", "@fin": "2016-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844214", "@fin": "2020-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442554", "@fin": "2021-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041465180", "@fin": "2021-06-12", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662291", "@fin": "2022-05-07", "@num": "1414", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765184", "@fin": "2022-08-18", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196039", "@fin": "2023-01-01", "@num": "1414", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041558535", "@fin": "2999-01-01", "@num": "1414", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sont dégrevés d'office de la taxe d'habitation afférente à leur habitation principale lorsqu'ils occupent cette habitation dans les conditions prévues à l'article 1390 :

1° les titulaires de l'allocation supplémentaire du fonds national de solidarité prévue par la loi n° 56-639 du 30 juin 1956 (1) ;

2° les contribuables âgés de plus de 60 ans ainsi que les veuves et veufs, qui ne sont pas passibles de l'impôt sur le revenu au titre de l'année précédente ou dont la cotisation d'impôt sur le revenu n'est pas mise en recouvrement en application de l'article 1657-1 bis ;

3° les contribuables atteints d'une infirmité ou d'une invalidité les empêchant de subvenir par leur travail aux nécessités de l'existence lorsqu'ils ne sont pas passibles de l'impôt sur le revenu en raison des revenus de l'année précédente.

II. – (Abrogé)

\n
" } }, "LEGIARTI000006312072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1414 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006312072", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1414ACXXXXXAC" } }, "NOTA": { "CONTENU": "
.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000022391507", "@num": "35", "#text": "LOI n°2008-1249\n du 1er décembre 2008 - art. 35 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000019860428", "@nortexte": "PRMX0818589L", "@numtexte": "2008-1249", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-01" }, { "@id": "LEGIARTI000021981810", "@num": "2", "#text": "Arrêté du 3 mars 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979708", "@nortexte": "ECEL1000568A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-03-03" }, { "#text": "CGI 1390", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023763806", "@num": "2", "#text": "Arrêté du 18 mars 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023761584", "@nortexte": "EFIE1102358A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-03-18" }, { "@id": "LEGIARTI000028402656", "@num": "2", "#text": "LOI n° 2013-1278 du 29 décembre 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031757403", "@num": "101", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031844238", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031844214", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036442880", "@num": "1414 B", "#text": "Code général des impôts, CGI. - art. 1414 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046196061", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764946", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570706", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000021641199", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622418", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162887", "@fin": "1989-07-14", "#text": "TAXE D'HABITATION.", "@debut": "1980-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "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": "LEGIARTI000006312070", "@fin": "1986-07-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312071", "@fin": "1987-08-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312072", "@fin": "1989-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312073", "@fin": "1990-06-15", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312074", "@fin": "1991-06-24", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312075", "@fin": "1992-07-04", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312076", "@fin": "1993-08-18", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312077", "@fin": "1997-04-11", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312078", "@fin": "2000-07-14", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312079", "@fin": "2001-12-29", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312080", "@fin": "2002-12-31", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312081", "@fin": "2005-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312082", "@fin": "2007-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312083", "@fin": "2006-12-27", "@num": "1414 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312084", "@fin": "2007-08-22", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312085", "@fin": "2008-04-03", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619101", "@fin": "2009-04-10", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548957", "@fin": "2009-06-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019869339", "@fin": "2010-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2009-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642228", "@fin": "2010-05-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202258", "@fin": "2011-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023381066", "@fin": "2011-06-12", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188954", "@fin": "2013-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949669", "@fin": "2013-06-07", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517746", "@fin": "2013-09-21", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978231", "@fin": "2014-05-30", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042782", "@fin": "2015-06-06", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701571", "@fin": "2016-06-13", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701407", "@fin": "2017-01-01", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816145", "@fin": "2017-05-05", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596806", "@fin": "2018-06-23", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100266", "@fin": "2019-06-08", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000038686905", "@fin": "2020-01-01", "@num": "1414 A", "@etat": "ABROGE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048836986", "@fin": "2024-06-02", "@num": "1414 A", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641447", "@fin": "2999-01-01", "@num": "1414 A", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui occupent leur habitation dans les conditions prévues à l'article 1390 et qui, au titre de l'année précédente, n'étaient pas passibles ni de l'impôt sur le revenu, sont, à compter de 1986, dégrevés d'office de la taxe d'habitation afférente à leur habitation principale, à concurrence de 25 % du montant de l'imposition excédant 1.000 F.
\n
\n Cette limite est révisée chaque année proportionnellement à la variation de la cotisation moyenne de taxe d'habitation constatée l'année précédente, au niveau national.
\n Il n'est pas effectué de dégrèvement quand celui-ci serait inférieur à 30 F.
" } }, "LEGIARTI000006312851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-00 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312851", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312851.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ACXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1715", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1716", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1716 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1722 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1722 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 392", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133907", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312851", "@fin": "1987-01-01", "@num": "1723 ter-00 A", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312852", "@fin": "1989-12-30", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312853", "@fin": "1993-08-18", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312854", "@fin": "2007-08-11", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312855", "@fin": "2011-07-31", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429954", "@fin": "2011-12-30", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025092364", "@fin": "2018-01-01", "@num": "1723 ter-00 A", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033812270", "@fin": "2017-12-31", "@num": "1723 ter-00 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les grandes fortunes est recouvré et acquitté selon les mêmes règles et sous les mêmes garanties et sanctions que les droits de mutation par décès.
\n
\n Toutefois, ne sont pas applicables :
\n 1° Les dispositions des articles 1715 à 1716 A et de l'article 392 de l'annexe III relatives au paiement en valeur du Trésor ou en créances sur l'Etat ;
\n 2° Les dispositions des articles 1717, 1722 bis et 1722 quater relatives au paiement fractionné ou différé des droits.
" } }, "LEGIARTI000006312857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-00 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-10-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312857", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312857.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ACXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133907", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312856", "@fin": "1983-10-09", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312857", "@fin": "1987-01-01", "@num": "1723 ter-00 B", "@etat": "ABROGE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312858", "@fin": "2000-03-31", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312859", "@fin": "2018-01-01", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428712", "@fin": "2999-01-01", "@num": "1723 ter-00 B", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les époux sont solidaires pour le paiement de l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006312881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312881", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L76 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273478", "@num": "8", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 8 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312881", "@fin": "1987-01-01", "@num": "1727 A", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312882", "@fin": "1996-05-12", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312883", "@fin": "2001-07-11", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312884", "@fin": "2003-08-02", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312885", "@fin": "2003-12-31", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312886", "@fin": "2004-06-01", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312887", "@fin": "2006-01-01", "@num": "1727 A", "@etat": "ABROGE", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'indemnité prévue à l'article 1727 est applicable en cas de retard dans le paiement de l'impôt sur les grandes fortunes. Toutefois le taux de celle-ci est porté à 10 % pour le premier mois.
\n
\n
Lorsque le montant des droits a été arbitré en application de l'article L. 76 B du livre des procédures fiscales l'indemnité ne peut être inférieure à 30 % de l'impôt dont le versement a été différé.
\n
" } }, "LEGIARTI000006315830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315830", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180132", "@fin": "1992-01-01", "#text": "Publicité de l'impôt.", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable, du montant de l'impôt mis à la charge de chaque redevable et du montant de l'avoir fiscal.
\n
\n
L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
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II - Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter la liste mentionnée au I détenue par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
" } }, "LEGIARTI000006315884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L167", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315884", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL167AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 ART. 82 II, III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 : dispositions devenues sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000043986787", "#text": "Décret n°2021-1127 du 27 août 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043985461", "@nortexte": "ECOE2111318D", "@numtexte": "2021-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315884", "@fin": "1986-07-12", "@num": "L167", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041784523", "@fin": "2020-11-06", "@num": "L167", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042499002", "@fin": "2024-06-02", "@num": "L167", "@etat": "MODIFIE", "@debut": "2020-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635555", "@fin": "2999-01-01", "@num": "L167", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'épouse du contribuable peut :
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a) Avoir communication auprès du service des impôts des documents produits par le contribuable ou auxquels ce dernier aurait lui-même accès ;
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b) Se faire délivrer un extrait de rôle ou un bordereau de situation des cotisations d'impôt sur le revenu.
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Ces dispositions sont applicables aux périodes d'imposition commune des époux.
" } }, "LEGIARTI000006315885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L167 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315885", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL167ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 : dispositions devenues sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315885", "@fin": "1986-07-12", "@num": "L167 A", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article L. 167 sont applicables en matière d'impôt sur les grandes fortunes.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312072", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310909", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006311290", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310974", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006315830", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310869", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310918", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310935", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310894", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310888", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310879", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310885", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310929", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310978", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006312857", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310941", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310931", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310877", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310881", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310905", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310915", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310925", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310946", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006310950", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006312881", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006315884", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006315885", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006312851", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006311607", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311274", "cible": false, "cidtexte": "JORFTEXT000000512460", "id": "LEGIARTI000006275031", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275031", "liens_entrants": true }

Article 24 ENTIEREMENT_MODIF (Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986)