{ "article": { "LEGIARTI000006275123": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275123", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275123.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312380", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309510", "@num": "281 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304392", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309576", "@num": "296 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275123", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002071867", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006304392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304392", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304392.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281ARXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275123", "@num": "17", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 17 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191656", "@fin": "2999-01-01", "#text": "G : Taux particuliers", "@debut": "1986-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304392", "@fin": "1990-06-15", "@num": "281 septies", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304393", "@fin": "1991-06-24", "@num": "281 septies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304394", "@fin": "1992-04-13", "@num": "281 septies", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est perçue au taux de 28 p. 100 pour les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, ainsi que pour les opérations de location ou de crédit-bail portant sur les voitures automobiles conçues pour le transport de personnes ou à usages mixtes et comportant, outre le siège du conducteur, huit places assises au maximum. Il en est de même pour leurs équipements et accessoires, même livrés avec un supplément de prix facturé distinctement, les châssis équipés de leur moteur et leurs carrosseries, les automobiles livrées incomplètes ou non finies dès lors qu'elles présentent les caractéristiques essentielles des mêmes voitures à
\n
\nl'état complet ou terminé.
\n La taxe sur la valeur ajoutée est perçue au taux de 28 p. 100 pour les opérations d'achat, d'importation, de vente, de livraison, de commission, de courtage ou de façon, portant sur les motocyclettes de plus de 240 cm3 et sur les motos-neige et scooters des neiges.
\n
Ces dispositions entrent en vigueur à compter du 17 septembre 1987 [*date*] , sauf en ce qui concerne les locations (1). Pour les opérations de crédit-bail, le taux de 33 1/3 p. 100 est maintenu jusqu'à l'expiration des contrats lorsque ceux-ci ont été souscrits avant cette date.
\n
\n
(1) Pour les locations, les dispositions s'appliquent à compter du 1er janvier 1988.
\n
" } }, "LEGIARTI000006309510": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309510", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309510.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 89 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000704549", "#text": "LOI 77-1467 1977-12-30 ART. 3 IV FINANCES POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "LEGIARTI000006317334", "@num": "18", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 18 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275123", "@num": "17", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 17 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162824", "@fin": "1988-07-15", "#text": "CALCUL DE LA TAXE.", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006309509", "@fin": "1983-12-30", "@num": "281 bis C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309510", "@fin": "1988-01-01", "@num": "281 bis C", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations de crédit-bail et de location portant sur les biens neufs ou d'occasion désignés à l'article 89-4° de l'annexe III du code général des impôts.
\n
" } }, "LEGIARTI000006309576": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "296 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-29", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309576", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309576.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0296ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 281 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 255", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275123", "@num": "17", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 17 () JORF 31 décembre 1985 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179660", "@fin": "2999-01-01", "#text": "I : Départements d'outre-mer", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162568", "@fin": "2999-01-01", "#text": "Section IX : Régimes spéciaux", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309575", "@fin": "1988-01-01", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309576", "@fin": "1991-07-29", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309577", "@fin": "1993-01-01", "@num": "296 bis", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006309578", "@fin": "2999-01-01", "@num": "296 bis", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans les départements de la Guadeloupe, de la Martinique et de la Réunion, la taxe sur la valeur ajoutée [*TVA*] est perçue au taux de (1) :
\n
a. 1,05 % [*pourcentage*] pour les opérations visées à l'article 281 quater;
\n
b. 1,75 % pour les opérations visées à l'article 281 sexies;
\n
c. 5,25 % pour les opérations visées à l'article 281 quinquies (2). d. 14 % pour les opérations visées à l'article 281 septies.
\n
(1) Taux applicables à compter du 1er juillet 1986.
\n
(2) Voir annexe II, art. 255.
" } }, "LEGIARTI000006312379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1614", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312379", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1614AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 septdecies", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 278 à CGI 281 bis I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 291 quater à CGI 291 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 297", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275123", "@num": "17", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 17 () JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179972", "@fin": "2011-06-01", "#text": "0A : Cotisation incluse dans la taxe sur la valeur ajoutée.", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162726", "@fin": "2011-06-01", "#text": "Section IV : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049222475", "@fin": "1954-08-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606419", "@fin": "1979-07-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312377", "@fin": "1986-03-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312378", "@fin": "1988-01-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312379", "@fin": "1989-07-14", "@num": "1614", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312380", "@fin": "1990-06-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312381", "@fin": "1991-06-24", "@num": "1614", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312382", "@fin": "1991-12-31", "@num": "1614", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312383", "@fin": "1993-01-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006312384", "@fin": "2011-06-01", "@num": "1614", "@etat": "TRANSFERE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu au profit du budget annexe des prestations sociales agricoles une cotisation de 0,60 p. 100 incluse dans les taux de la taxe sur la valeur ajoutée fixés aux articles 278 à 281 bis I, 291 quater à 291 septies et 297.
\n
" } }, "LEGIARTI000006312380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1614", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312380", "URL": "article/LEGI/ARTI/00/00/06/31/23/LEGIARTI000006312380.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1614AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1609 septdecies", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 278 à CGI 281 bis K", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 281 quater à CGI 281 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 297", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P) JORF 31 décembre 1986 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006275123", "@num": "17", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 17 () JORF 31 décembre 1987 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275126", "@num": "20", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 20 () JORF 31 décembre 1987 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179972", "@fin": "2011-06-01", "#text": "0A : Cotisation incluse dans la taxe sur la valeur ajoutée.", "@debut": "1988-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162726", "@fin": "2011-06-01", "#text": "Section IV : Prélèvements et perceptions destinés au budget annexe des prestations sociales agricoles", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147085", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049222475", "@fin": "1954-08-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606419", "@fin": "1979-07-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312377", "@fin": "1986-03-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312378", "@fin": "1988-01-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1986-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312379", "@fin": "1989-07-14", "@num": "1614", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312380", "@fin": "1990-06-15", "@num": "1614", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312381", "@fin": "1991-06-24", "@num": "1614", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312382", "@fin": "1991-12-31", "@num": "1614", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312383", "@fin": "1993-01-01", "@num": "1614", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006312384", "@fin": "2011-06-01", "@num": "1614", "@etat": "TRANSFERE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu au profit du budget annexe des prestations sociales agricoles une cotisation de 0,60 p. 100 incluse dans les taux de la taxe sur la valeur ajoutée fixés aux articles 278 à 281 bis K, 281 quater à 281 septies et 297.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312379", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275123", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312380", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275123", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304392", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275123", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006309510", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275123", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006309576", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275123", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275123", "liens_entrants": true }

Article 17 ENTIEREMENT_MODIF (Loi n°87-1060 du 30 décembre 1987 de finances pour 1988)