{ "article": { "LEGIARTI000006275694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275694", "URL": "article/LEGI/ARTI/00/00/06/27/56/LEGIARTI000006275694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFEXXXXXX039AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306069", "@num": "1400", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1400 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306381", "@num": "1594 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302246", "@num": "33 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 33 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310863", "@num": "743", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315642", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114709", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084543", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000864574", "@nor": "ECOX9000172L", "@num": "90-1169", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864574", "@c_titre_court": "Loi n°90-1169 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1169 du 29 décembre 1990 de finances rectificative pour 1990 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006069135", "@c_titre_court": "Loi n° 90-1169 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275694", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686746", "@fin": "2999-01-01", "@num": "39", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006302246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006302246", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302246.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0033AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046860858", "@num": "204 G", "#text": "Code général des impôts, CGI. - art. 204 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L252-1 à L252-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275694", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197181", "@fin": "2999-01-01", "#text": "7 : Bail à réhabilitation", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302246", "@fin": "1999-03-31", "@num": "33 quinquies", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302247", "@fin": "2999-01-01", "@num": "33 quinquies", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les loyers et prestations de toute nature, qui constituent le prix d'un bail à réhabilitation passé dans les conditions prévues par les articles L. 252-1 à L. 252-4 du code de la construction et de l'habitation, ont le caractère de revenus fonciers au sens de l'article 14.
\n
" } }, "LEGIARTI000006306069": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1400", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006306069", "URL": "article/LEGI/ARTI/00/00/06/30/60/LEGIARTI000006306069.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1400AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275694", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597697", "@num": "310-00 H bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310-00 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017960858", "@num": "315 undecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 undecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299395", "@num": "324 AH", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 AH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191792", "@fin": "2999-01-01", "#text": "B : Débiteur de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179805", "@fin": "2999-01-01", "#text": "III : Dispositions communes aux taxes foncières sur les propriétés bâties et non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@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": "LEGIARTI000049164405", "@fin": "1952-07-27", "@num": "1400", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049442980", "@fin": "1979-07-01", "@num": "1400", "@etat": "MODIFIE", "@debut": "1952-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306068", "@fin": "1990-12-30", "@num": "1400", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306069", "@fin": "2003-12-31", "@num": "1400", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306070", "@fin": "2007-02-21", "@num": "1400", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306071", "@fin": "2009-01-01", "@num": "1400", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058925", "@fin": "2013-06-07", "@num": "1400", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517758", "@fin": "2016-12-31", "@num": "1400", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816371", "@fin": "2017-03-02", "@num": "1400", "@etat": "MODIFIE", "@debut": "2016-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034110958", "@fin": "2999-01-01", "@num": "1400", "@etat": "VIGUEUR", "@debut": "2017-03-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions des articles 1403 et 1404, toute propriété, bâtie ou non bâtie, doit être imposée au nom du propriétaire actuel.

II. – Lorsqu'un immeuble est grevé d'usufruit ou loué, soit par bail emphytéotique, soit par bail à construction, soit par bail à réhabilitation, la taxe foncière est établie au nom de l'usufruitier, de l'emphytéote ou du preneur à bail à construction ou à réhabilitation.

III. – Dans les sociétés immobilières de copropriété visées à l'article 1655 ter, la taxe foncière est établie au nom de chacun des membres de la société pour la part lui revenant dans les immeubles sociaux.

" } }, "LEGIARTI000006306381": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006306381", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306381.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594ALXXXXXAA" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1743 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006275694", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006312200", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845718", "@num": "743", "#text": "Code général des impôts, CGI. - art. 743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179827", "@fin": "2999-01-01", "#text": "III : Exonération", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006306381", "@fin": "2015-06-06", "@num": "1594 J", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030702073", "@fin": "2999-01-01", "@num": "1594 J", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sur délibération du conseil général, les baux à réhabilitation sont exonérés de taxe de publicité foncière. La délibération prend effet dans les délais prévus à l'article 1594 E.
\n
" } }, "LEGIARTI000006310863": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "743", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-06", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006310863", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310863.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0743AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006583933", "@num": "L416-7", "#text": "Code rural - art. L416-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-1 à L416-6, L416-8 à L416-9", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275694", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199098", "@fin": "2999-01-01", "#text": "2° Régimes spéciaux", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197314", "@fin": "2999-01-01", "#text": "2 : Taxe de publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191741", "@fin": "2999-01-01", "#text": "A : Baux à durée limitée d'immeubles, de fonds de commerce et de clientèles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179722", "@fin": "2999-01-01", "#text": "IV : Mutations de jouissance", "@debut": "1976-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048471835", "@fin": "1979-07-01", "@num": "743", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310861", "@fin": "1983-03-22", "@num": "743", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310862", "@fin": "1991-06-24", "@num": "743", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310863", "@fin": "2006-01-06", "@num": "743", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310864", "@fin": "2010-05-08", "@num": "743", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328818", "@fin": "2017-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816346", "@fin": "2024-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048845718", "@fin": "2999-01-01", "@num": "743", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe de publicité foncière :
\n
1° Les baux à construction ;
\n
2° Les baux à long terme conclus en application des articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural ;
\n
3° (Transféré sous l'article 1594 J).
" } }, "LEGIARTI000006315642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L16", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315642", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL016AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 156, 157, 28 à 33 quinquies, 199 sexies, 199 septies, 125 A III bis 2°, 4°, 6°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 176 (AL. 1 P., AL. 2 A AL. 6)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 176 (AL. 1 P., AL. 2 A AL. 6)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 176 (AL. 1 P., AL. 2 A AL. 6)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 176 (AL. 1 P., AL. 2 A AL. 6)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 81, ART. 85 (LOI 48-1268 1948-08-17 ART. 5, ART. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 1, ART. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000314905", "#text": "LOI 61-1396 1961-12-21 ART. 79 I", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491652", "@num": "13", "#text": "Loi n°70-576 du 3 juillet 1970 - art. 13, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "LEGIARTI000006317402", "@num": "91", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275694", "@num": "39", "#text": "Loi n°90-1169 du 29 décembre 1990 - art. 39 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537663", "#text": "Décret 91-882 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 125, ART. 126 (AL. 3) (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 125, ART. 126 (AL. 3) (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 125, ART. 126 (AL. 3) (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 125, ART. 126 (AL. 3) (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 125, ART. 126 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 125, ART. 126 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 125, ART. 126 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 125, ART. 126 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1943-11-09 ART. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1943-11-09 ART. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1943-11-09 ART. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1943-11-09 ART. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314942", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829330", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180026", "@fin": "2999-01-01", "#text": "I : Dispositions particulières aux impôts directs", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315634", "@fin": "1981-12-31", "@num": "L16", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315635", "@fin": "1983-10-09", "@num": "L16", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315636", "@fin": "1983-12-30", "@num": "L16", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315637", "@fin": "1985-01-01", "@num": "L16", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315638", "@fin": "1986-07-12", "@num": "L16", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315639", "@fin": "1987-07-09", "@num": "L16", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315640", "@fin": "1989-12-30", "@num": "L16", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315641", "@fin": "1991-06-24", "@num": "L16", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315642", "@fin": "2000-03-31", "@num": "L16", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315643", "@fin": "2003-12-31", "@num": "L16", "@etat": "MODIFIE", "@debut": "2000-01-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315644", "@fin": "2005-01-01", "@num": "L16", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315645", "@fin": "2013-01-01", "@num": "L16", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946804", "@fin": "2018-01-01", "@num": "L16", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427020", "@fin": "2019-12-30", "@num": "L16", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471956", "@fin": "2999-01-01", "@num": "L16", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En vue de l'établissement de l'impôt sur le revenu, l'administration peut demander au contribuable des éclaircissements. Elle peut, en outre, lui demander des justifications au sujet de sa situation et de ses charges de famille, des charges retranchées du revenu net global ou ouvrant droit à une réduction d'impôt sur le revenu en application des articles 156, 199 sexies et 199 septies du code général des impôts, ainsi que des avoirs ou revenus d'avoirs à l'étranger.
\n
L'administration peut demander au contribuable des justifications sur tous les éléments servant de base à la détermination du revenu foncier tels qu'ils sont définis aux articles 28 à 33 quinquies du code général des impôts.
\n
Les demandes visées aux alinéas précédents doivent indiquer explicitement les points sur lesquels elles portent et mentionner à l'intéressé le délai de réponse dont il dispose en fonction des textes en vigueur.
\n
Elle peut également lui demander des justifications lorsqu'elle a réuni des éléments permettant d'établir que le contribuable peut avoir des revenus plus importants que ceux qu'il a déclarés. En particulier, si le contribuable allègue la possession de bons ou de titres dont les intérêts ou arrérages sont exclus du décompte des revenus imposables en vertu de l'article 157 du même code, l'administration peut exiger la preuve de la possession de ces bons ou titres et celle de la date à laquelle ils sont entrés dans le patrimoine de l'intéressé. Le contribuable ne peut pas alléguer la vente ou le remboursement de bons mentionnés à l'article 125 A III bis 2° du code général des impôts, ou de titres de même nature quelle que soit leur date d'émission, lorsqu'il n'avait pas communiqué son identité et son domicile fiscal à l'établissement payeur dans les conditions prévues au 4° et 6° du III bis du même article. Il en va de même pour les ventes d'or monnayé ou d'or en barres ou en lingots de poids et de titres admis par la Banque de France, lorsque l'identité et le domicile du vendeur n'avaient pas été enregistrés par l'intermédiaire ou lorsqu'elles ne sont pas attestées par la comptabilité de l'intermédiaire.
\n
\n
Les demandes visées aux alinéas précédents doivent indiquer explicitement les points sur lesquels elles portent et fixer à l'intéressé, pour fournir sa réponse, un délai qui ne peut être inférieur au délai de trente jours prévu à l'article L. 11.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315642", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006275694", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306069", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006275694", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302246", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006275694", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006310863", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006275694", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006306381", "cible": false, "cidtexte": "JORFTEXT000000864574", "id": "LEGIARTI000006275694", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275694", "liens_entrants": true }

Article 39 ENTIEREMENT_MODIF (Loi n°90-1169 du 29 décembre 1990 DE FINANCES RECTIFICATIVE POUR 1990)