{ "article": { "LEGIARTI000006281472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006281472", "URL": "article/LEGI/ARTI/00/00/06/28/14/LEGIARTI000006281472.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "APEAQXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000357475", "#text": "Loi 92-597 1992-07-01 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006303097", "@num": "164 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303112", "@num": "182 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303116", "@num": "182 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 182 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304475", "@num": "293 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 293 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302467", "@num": "63", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310808", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310840", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000357475", "@nor": "MENX9100082L", "@num": "92-597", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-597 du 1er juillet 1992 relative au code de la propriété intellectuelle (partie Législative) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000357475", "@c_titre_court": "Loi n° 92-597 du 1 juillet 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-597 du 1 juillet 1992 relative au code de la propriété intellectuelle (partie législative)", "@debut": "1992-07-03", "@id_txt": "LEGITEXT000006079371", "@c_titre_court": "Loi n° 92-597 du 1 juillet 1992" } ], "@date_publi": "1992-07-03", "@date_signature": "1992-07-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006281472", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1992-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente loi constituent le code de la propriété intellectuelle (partie Législative).
\n
" } }, "LEGIARTI000006302467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006302467", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302467.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0063AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle L623-1 à L623-35", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194707", "@num": "238 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194734", "@num": "238 quater N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194716", "@num": "238 quater Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741068", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031685211", "@num": "L131-4-2", "#text": "Code de la sécurité sociale. - art. L131-4-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846858", "@num": "L241-19", "#text": "Code de la sécurité sociale. - art. L241-19 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924561", "@num": "L322-13", "#text": "Code du travail - art. L322-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042107", "@num": "200 sexies", "#text": "Code général des impôts, CGI. - art. 200 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833472", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846262", "@num": "44 duodecies", "#text": "Code général des impôts, CGI. - art. 44 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846226", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805593", "@num": "69 E", "#text": "Code général des impôts, CGI. - art. 69 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018028802", "@num": "72 D quater", "#text": "Code général des impôts, CGI. - art. 72 D quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302509", "@num": "73 D", "#text": "Code général des impôts, CGI. - art. 73 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766152", "@num": "49 septies Z", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1997-07-28 5E-3-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-07-04 5E-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-07-04 5G-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-02-20 5E-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197190", "@fin": "2999-01-01", "#text": "1 : Définition du bénéfice de l'exploitation agricole", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "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": "LEGIARTI000048117610", "@fin": "1953-02-08", "@num": "63", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049445237", "@fin": "1954-08-17", "@num": "63", "@etat": "MODIFIE", "@debut": "1953-02-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489523", "@fin": "1979-07-01", "@num": "63", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302466", "@fin": "1994-09-02", "@num": "63", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302467", "@fin": "2003-12-31", "@num": "63", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302468", "@fin": "2005-02-24", "@num": "63", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302469", "@fin": "2007-12-28", "@num": "63", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017898962", "@fin": "2007-12-29", "@num": "63", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018028834", "@fin": "2008-12-29", "@num": "63", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008714", "@fin": "2009-05-14", "@num": "63", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616128", "@fin": "2010-01-01", "@num": "63", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021601254", "@fin": "2011-01-01", "@num": "63", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023371497", "@fin": "2016-01-01", "@num": "63", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031815821", "@fin": "2022-01-01", "@num": "63", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044978568", "@fin": "2999-01-01", "@num": "63", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont considérés comme bénéfices de l'exploitation agricole pour l'application de l'impôt sur le revenu, les revenus que l'exploitation de biens ruraux procure soit aux fermiers, métayers, colons partiaires, soit aux propriétaires exploitant eux-mêmes.
\n
Ces bénéfices comprennent notamment ceux qui proviennent de la production forestière, même si les propriétaires se bornent à vendre les coupes de bois sur pied.
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Ils comprennent également les produits de l'exploitation de champignonnières en galeries souterraines et ceux des exploitations apicoles, avicoles, piscicoles, ostréicoles et mytilicoles ainsi que les profits réalisés par les obtenteurs de nouvelles variétés végétales au sens des (articles L623-1 à L623-35 du code de la propriété intellectuelle).
" } }, "LEGIARTI000006303097": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006303097", "URL": "article/LEGI/ARTI/00/00/06/30/30/LEGIARTI000006303097.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0164ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 92, 150 A, 35", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle L623-1 à L623-35", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427084", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030700820", "@num": "160 quater", "#text": "Code général des impôts, CGI. - art. 160 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946928", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765379", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191589", "@fin": "2999-01-01", "#text": "II : Revenu imposable des étrangers et des personnes n'ayant pas leur domicile fiscal en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303095", "@fin": "1989-12-30", "@num": "164 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303096", "@fin": "1994-09-02", "@num": "164 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303097", "@fin": "2000-01-01", "@num": "164 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303098", "@fin": "2003-12-31", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2000-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303099", "@fin": "2005-12-31", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303100", "@fin": "2007-12-28", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923897", "@fin": "2010-03-01", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657916", "@fin": "2014-01-01", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417247", "@fin": "2016-01-01", "@num": "164 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031815417", "@fin": "2999-01-01", "@num": "164 B", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Sont considérés comme revenus de source française :

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a. Les revenus d'immeubles sis en France ou de droits relatifs à ces immeubles ;

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b. Les revenus de valeurs mobilières françaises et de tous autres capitaux mobiliers placés en France ;

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c. Les revenus d'exploitations sises en France ;

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d. Les revenus tirés d'activités professionnelles, salariées ou non, exercées en France ou d'opérations de caractère lucratif au sens de l'article 92 et réalisées en France ;

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e. Les plus-values mentionnées à l'article 150 A et les profits tirés d'opérations définies à l'article 35, lorsqu'ils sont relatifs à des fonds de commerce exploités en France ainsi qu'à des immeubles situés en France, à des droits immobiliers s'y rapportant ou à des actions et parts de sociétés non cotées en bourse dont l'actif est constitué principalement par de tels biens et droits ;

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f. Les plus-values mentionnées à l'article 160 et résultant de la cession de droits afférents à des sociétés ayant leur siège en France.

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g. Les sommes, y compris les salaires, payées à compter du 1er janvier 1990, correspondant à des prestations artistiques ou sportives fournies ou utilisées en France.

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II. Sont également considérés comme revenus de source française lorsque le débiteur des revenus a son domicile fiscal ou est établi en France :

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a. Les pensions et rentes viagères ;

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b. Les produits définis à l'article 92 et perçus par les inventeur ou au titre de droits d'auteur, ceux perçus par les obtenteurs de nouvelles variétés végétales au sens des ((articles L623-1 à L623-35 du code de la propriété intellectuelle)) (M), ainsi que tous les produits tirés de la propriété industrielle ou commerciale et de droits assimilés ;

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c. Les sommes payées en rémunération des prestations de toute nature fournies ou utilisées en France.

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(M) Modification de la loi.

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" } }, "LEGIARTI000006303112": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "182 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006303112", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303112.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0182ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 219 quinquies", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGI 92, 182 A, 197 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000006069414", "#text": "Code de la propriété intellectuelle L623-1 à L623-35", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051591", "@num": "219 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037992104", "@num": "1655 septies", "#text": "Code général des impôts, CGI. - art. 1655 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039382322", "@num": "182 B bis", "#text": "Code général des impôts, CGI. - art. 182 B bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836557", "@num": "204 D", "#text": "Code général des impôts, CGI. - art. 204 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467853", "@num": "235 quater", "#text": "Code général des impôts, CGI. - art. 235 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179576", "@fin": "2999-01-01", "#text": "I : Retenue à la source de l'impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303110", "@fin": "1989-12-30", "@num": "182 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303111", "@fin": "1994-09-02", "@num": "182 B", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303112", "@fin": "2009-01-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051587", "@fin": "2010-03-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657843", "@fin": "2010-05-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2010-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200826", "@fin": "2013-01-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946773", "@fin": "2013-06-07", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027518229", "@fin": "2018-01-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036431765", "@fin": "2018-12-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526791", "@fin": "2019-12-30", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2018-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041504360", "@fin": "2020-12-31", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042907695", "@fin": "2022-01-01", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041464414", "@fin": "2020-12-31", "@num": "182 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978760", "@fin": "2022-05-07", "@num": "182 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045765660", "@fin": "2999-01-01", "@num": "182 B", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Donnent lieu à l'application d'une retenue à la source lorsqu'ils sont payés par un débiteur qui exerce une activité en France à des personnes ou des sociétés, relevant de l'impôt sur le revenu ou de l'impôt sur les sociétés, qui n'ont pas dans ce pays d'installation professionnelle permanente :
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a. Les sommes versées en rémunération d'une activité déployée en France dans l'exercice de l'une des professions mentionnées à l'article 92 ;
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b. Les produits définis à l'article 92 et perçus par les inventeurs ou au titre de droits d'auteur, ceux perçus par les obtenteurs de nouvelles variétés végétales au sens des articles L623-1 à L623-35 du code de la propriété intellectuelle ainsi que tous produits tirés de la propriété industrielle ou commerciale et de droits assimilés ;
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c. Les sommes payées en rémunération des prestations de toute nature fournies ou utilisées en France.
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d. Les sommes, y compris les salaires, payées à compter du 1er janvier 1990, correspondant à des prestations artistiques ou sportives fournies ou utilisées en France, nonobstant les dispositions de l'article 182 A ;
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II Le taux de la retenue est fixé à 33 1/3 %.
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Il est ramené à 15 p. 100 pour les rémunérations visées au d du paragraphe I.
\n
La retenue s'impute sur le montant de l'impôt sur le revenu établi dans les conditions prévues à l'article 197 A.
" } }, "LEGIARTI000006303116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "182 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006303116", "URL": "article/LEGI/ARTI/00/00/06/30/31/LEGIARTI000006303116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0182ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 46 A, 381 R", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006278874", "@num": "L112-2", "#text": "Code de la propriété intellectuelle - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178457", "@num": "1671 B", "#text": "Code général des impôts, CGI. - art. 1671 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300100", "@num": "381 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300021", "@num": "46 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179576", "@fin": "2999-01-01", "#text": "I : Retenue à la source de l'impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303114", "@fin": "1991-07-27", "@num": "182 C", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303115", "@fin": "1994-09-02", "@num": "182 C", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303116", "@fin": "2009-04-10", "@num": "182 C", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020549291", "@fin": "2018-01-01", "@num": "182 C", "@etat": "ABROGE", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les salaires, droits d'auteur et rémunérations versés à compter du 1er janvier 1990 aux personnes mentionnées au troisième alinéa qui ont leur domicile fiscal en France par les personnes passibles de l'impôt sur les sociétés ou de l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux ainsi que les personnes morales de droit public et les sociétés civiles de perception et de répartition des droits d'auteur et des droits des artistes interprètes font l'objet, sur demande du bénéficiaire, d'une retenue égale à 15 p. 100 de leur montant brut.
\n
Cette retenue s'impute sur l'impôt sur le revenu dû au titre de l'année au cours de laquelle elle a été opérée.
\n
L'option prévue au premier alinéa peut être exercée par les sportifs et les artistes du spectacle, les auteurs des oeuvres de l'esprit désignés à l'article L112-2 du code de la propriété intellectuelle, ainsi que par les interprètes de ces oeuvres l'exception des architectes et des auteurs de logiciels (1).
\n
(1) Voir les articles 46 A et 381 R de l'annexe III.
\n
" } }, "LEGIARTI000006304475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "293 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006304475", "URL": "article/LEGI/ARTI/00/00/06/30/44/LEGIARTI000006304475.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0293ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000022676639", "@num": "1", "#text": "Arrêté du 23 juillet 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022673720", "@nortexte": "BCRD1020311A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-23" }, { "@id": "LEGIARTI000028428499", "@num": "20", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000031673709", "@num": "2", "#text": "Décret n°2015-1710 du 21 décembre 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000031665094", "@nortexte": "AFSA1521306D", "@numtexte": "2015-1710", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000032115844", "@num": "3", "#text": "Décret n°2016-193 du 25 février 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000032110718", "@nortexte": "FCPS1530181D", "@numtexte": "2016-193", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-25" }, { "@id": "LEGIARTI000033562045", "@num": "124", "#text": "LOI n° 2016-1691 du 9 décembre 2016 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000036621089", "@num": "Annexe A", "#text": "Arrêté du 31 janvier 2018 - art. Annexe A (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000047941076", "@num": "Annexe", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043502610", "@nortexte": "CCPE2114262A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000043520793", "#text": "Arrêté du 5 mai 2021 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000049803762", "@num": "D162-9", "#text": "Code des impositions sur les biens et services - art. D162-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049803826", "@num": "D173-7", "#text": "Code des impositions sur les biens et services - art. D173-7", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044604081", "@num": "L162-8", "#text": "Code des impositions sur les biens et services - art. L162-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000050808925", "#text": "Décret n°2024-1195 du 21 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000050808935", "@num": "1", "#text": "Décret n°2024-1195 du 21 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050806529", "@nortexte": "ECOE2423899D", "@numtexte": "2024-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-21" }, { "@id": "LEGIARTI000006278874", "@num": "L112-2", "#text": "Code de la propriété intellectuelle - art. L112-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037125002", "@num": "D133-17", "#text": "Code de la sécurité sociale. - art. D133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031673928", "@num": "D845-2", "#text": "Code de la sécurité sociale. - art. D845-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019953338", "@num": "L133-6-8", "#text": "Code de la sécurité sociale. - art. L133-6-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046902997", "@num": "L311-3", "#text": "Code de la sécurité sociale. - art. L311-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036703788", "@num": "R133-30-2-2", "#text": "Code de la sécurité sociale. - art. R133-30-2-2 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038786719", "@num": "R613-10", "#text": "Code de la sécurité sociale. - art. R613-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468394", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844081", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983728", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000049641628", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826994", "@num": "262 ter", "#text": "Code général des impôts, CGI. - art. 262 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826990", "@num": "285 bis", "#text": "Code général des impôts, CGI. - art. 285 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826983", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014071", "@num": "293 BA", "#text": "Code général des impôts, CGI. - art. 293 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826679", "@num": "293 D", "#text": "Code général des impôts, CGI. - art. 293 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826675", "@num": "293 E", "#text": "Code général des impôts, CGI. - art. 293 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304492", "@num": "293 F", "#text": "Code général des impôts, CGI. - art. 293 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549062", "@num": "293 G", "#text": "Code général des impôts, CGI. - art. 293 G (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844097", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131937", "@num": "96 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022497167", "@num": "96 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386263", "@num": "41 septies M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386269", "@num": "41 septies P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050811276", "@num": "242 nonies A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 nonies A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826447", "@num": "242 septies F", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 septies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162567", "@fin": "2999-01-01", "#text": "Section VIII bis : Franchise en base", "@debut": "1991-06-24" } ] }, "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": "LEGIARTI000006304473", "@fin": "1992-07-04", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304474", "@fin": "1994-09-02", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304475", "@fin": "1997-04-11", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304476", "@fin": "1999-03-31", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304477", "@fin": "2002-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304478", "@fin": "2003-12-31", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304479", "@fin": "2008-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026406", "@fin": "2008-08-06", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2008-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019288110", "@fin": "2010-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645089", "@fin": "2010-05-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201472", "@fin": "2011-06-12", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189122", "@fin": "2012-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023480428", "@fin": "2014-05-30", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042604", "@fin": "2015-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447688", "@fin": "2015-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023960", "@fin": "2016-12-11", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033613396", "@fin": "2017-03-02", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111370", "@fin": "2017-05-05", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596900", "@fin": "2020-07-25", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159618", "@fin": "2022-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044983927", "@fin": "2023-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045035275", "@fin": "2023-06-03", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622718", "@fin": "2025-01-01", "@num": "293 B", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048826700", "@fin": "2999-01-01", "@num": "293 B", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Pour leurs livraisons de biens et leurs prestations de services, les assujettis bénéficient d'une franchise qui les dispense du paiement de la taxe sur la valeur ajoutée lorsqu'ils ont réalisé au cours de l'année civile précédente un chiffre d'affaires d'un montant n'excédant pas 70 000 F.
\n
Les assujettis peuvent se placer sous ce régime de franchise dès le début de leur activité soumise à la taxe sur la valeur ajoutée.
\n
II. Les dispositions du I cessent de s'appliquer aux assujettis dont le chiffre d'affaires de l'année en cours dépasse le montant de 100 000 F. Ils deviennent redevables de la taxe sur la valeur ajoutée pour les prestations de services et pour les livraisons de biens effectuées à compter du premier jour du mois au cours duquel ce chiffre d'affaires est dépassé.
\n
III. Les chiffres d'affaires limites du I et du II sont respectivement de 245 000 F et de 300 000 F :
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1° Pour les opérations réalisées par les avocats, les avocats au Conseil d'Etat et à la Cour de cassation et les avoués, dans le cadre de l'activité définie par la réglementation applicable à leur profession ;
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2° Pour la livraison de leurs oeuvres désignées ((aux 1° à 12° de l'article L112-2 du code de la propriété intellectuelle)) (M) et la cession des droits patrimoniaux qui leur sont reconnus par la loi par les auteurs d'oeuvres de l'esprit, à l'exception des architectes.
\n
Ces dispositions s'appliquent également aux artistes-interprètes visés à l'article ((L212-1 du code de la propriété intellectuelle)) (M) pour l'exploitation des droits patrimoniaux qui leur sont reconnus par la loi.
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(M) Modifications de la loi.
\n
" } }, "LEGIARTI000006310808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "731", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006310808", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0731AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191958", "@fin": "2999-01-01", "#text": "E : Cessions de brevets d'invention", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048471134", "@fin": "1979-07-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310799", "@fin": "1980-01-19", "@num": "731", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310800", "@fin": "1982-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310801", "@fin": "1983-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310802", "@fin": "1983-12-30", "@num": "731", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310803", "@fin": "1985-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310804", "@fin": "1986-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310805", "@fin": "1986-12-31", "@num": "731", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310806", "@fin": "1992-07-04", "@num": "731", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310807", "@fin": "1994-09-02", "@num": "731", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310808", "@fin": "2002-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310809", "@fin": "2006-01-01", "@num": "731", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310810", "@fin": "2999-01-01", "@num": "731", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cessions de brevets sont enregistrées au droit fixe de 500 F (1).
\n
\n
(1) Tarif applicable à compter du 15 janvier 1992.
\n
" } }, "LEGIARTI000006310840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "738", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006310840", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0738AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "Code général des impôts, CGI 1378 quinquies, 736", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006281472", "@num": "1", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 1 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281473", "@num": "2", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 2 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "LEGIARTI000006281476", "@num": "5", "#text": "Loi n°92-597 du 1 juillet 1992 - art. 5 (V) JORF 3 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357475", "@nortexte": "MENX9100082L", "@numtexte": "92-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-01" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199094", "@fin": "2999-01-01", "#text": "2° Régimes spéciaux et exonérations.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197313", "@fin": "2999-01-01", "#text": "1 : Droits d'enregistrement", "@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": "LEGIARTI000048471332", "@fin": "1979-07-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310831", "@fin": "1980-01-19", "@num": "738", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310832", "@fin": "1982-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310833", "@fin": "1983-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310834", "@fin": "1983-12-30", "@num": "738", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310835", "@fin": "1985-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310836", "@fin": "1986-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310837", "@fin": "1986-12-31", "@num": "738", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310838", "@fin": "1992-07-04", "@num": "738", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310839", "@fin": "1994-09-02", "@num": "738", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310840", "@fin": "1999-03-31", "@num": "738", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310841", "@fin": "2002-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310842", "@fin": "2006-01-01", "@num": "738", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310843", "@fin": "2999-01-01", "@num": "738", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont enregistrées au droit fixe de 500 F (1) :
\n
1° Les cessions, subrogations, rétrocessions et résiliations de baux à durée limitée de biens de toute nature.
\n
Toutefois, en cas de résiliation d'un contrat de location-attribution ou de location-vente entrant dans les prévisions de l'article 1378 quinquies, le droit de bail prévu à l'article 736 est exigible à raison de la mutation de jouissance qui est résultée de la convention ;
\n
2° Les concessions de licences d'exploitation de brevets ;
\n
3° (Abrogé) (modification de la loi 92-597).
\n
(1) Tarif applicable à compter du 15 janvier 1992.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006303116", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303097", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006303112", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006304475", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310840", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310808", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006302467", "cible": false, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000357475": { "SM": { "CONTENU": "Articles 1 à 5: le code de la propriété intellectuelle est annexé à la présente loi ainsi qu'une ‎table de référence des articles du code et des textes d'origine. La présente loi est applicable ‎aux TOM et à Mayotte. Le code est applicable à Mayotte et aux TOM à l'exception des ‎articles l421-1, l421-2, l422-1 à l422-10 et l423-2. ‎\nL'article 6 modifie l'article-A de la loi du 6 mai 1919 relative à la protection des appellations ‎d'origine en renvoyant à l'article l721-1 du code introduit par le présent texte pour définir les ‎éléments constitutifs des appellations d'origine. Abroge les articles 418, 422, 422-1, 423-1, ‎‎423-2, 423-5, 425, 426, 427, 428 et 429 du code pénal.‎" }, "TP": { "CONTENU": "(1) Travaux préparatoires: loi no 92-597.
\n
Assemblée nationale:
\n
Projet de loi no 2243;
\n
Rapport de M. Gérard Gouzes, au nom de la commission des lois, no 2606;
\n
Discussion et adoption le 16 avril 1992.
\n
Sénat:
\n
Projet de loi, adopté par l'Assemblée nationale, no 301 (1991-1992);
\n
Rapport de M. Jacques Thyraud, au nom de la commission des lois, no 335 (1991-1992);
\n
Discussion et adoption le 15 mai 1992.
\n
Assemblée nationale:
\n
Projet de loi, modifié par le Sénat, no 2708;
\n
Rapport de M. Gérard Gouzes, au nom de la commission des lois, no 2730;
\n
Discussion et adoption le 5 juin 1992.
\n
Sénat:
\n
Projet de loi, adopté avec modifications par l'Assemblée nationale en deuxième lecture, no 392 (1991-1992);
\n
Rapport oral de M. Jacques Thyraud;
Discussion et adoption le 15 juin 1992.
\n
" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI: ART. 1,2,5" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000315081", "#text": "Loi du 14 juillet 1909", "@sens": "source", "@cidtexte": "JORFTEXT000000315081", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1909-07-14" }, { "@id": "JORFTEXT000000687602", "#text": "Loi du 6 mai 1919", "@sens": "source", "@cidtexte": "JORFTEXT000000687602", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1919-05-06" }, { "@id": "JORFTEXT000000691663", "#text": "Loi du 4 avril 1931", "@sens": "source", "@cidtexte": "JORFTEXT000000691663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1931-04-04" }, { "@id": "JORFTEXT000000515874", "#text": "Loi n° 51-444 du 19 avril 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000515874", "@numtexte": "51-444", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1951-04-19" }, { "@id": "JORFTEXT000000888634", "#text": "Loi n°52-300 du 12 mars 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000888634", "@numtexte": "52-300", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1952-03-12" }, { "@id": "JORFTEXT000000315384", "#text": "Loi n° 57-298 du 11 mars 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315384", "@numtexte": "57-298", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1957-03-11" }, { "@id": "JORFTEXT000000315615", "#text": "Loi n°57-803 du 19 juillet 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000315615", "@numtexte": "57-803", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1957-07-19" }, { "@id": "JORFTEXT000000319962", "#text": "Loi n°64-689 du 8 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319962", "@numtexte": "64-689", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1964-07-08" }, { "@id": "JORFTEXT000000317285", "#text": "Loi n°68-1 du 2 janvier 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317285", "@numtexte": "68-1", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1968-01-02" }, { "@id": "JORFTEXT000000693437", "#text": "Loi n°70-489 du 11 juin 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000693437", "@numtexte": "70-489", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-06-11" }, { "@id": "JORFTEXT000000338790", "#text": "Loi n°77-684 du 30 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000338790", "@numtexte": "77-684", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-30" }, { "@id": "JORFTEXT000000522568", "#text": "Loi n°77-682 du 30 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522568", "@numtexte": "77-682", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-30" }, { "@id": "JORFTEXT000000522569", "#text": "Loi n°77-683 du 30 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522569", "@numtexte": "77-683", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-30" }, { "@id": "LEGIARTI000006273379", "@num": "58", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006273474", "@num": "5", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000692731", "#text": "Loi n°84-500 du 27 juin 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000692731", "@numtexte": "84-500", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1984-06-27" }, { "@id": "JORFTEXT000000693451", "#text": "Loi n°85-660 du 3 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693451", "@numtexte": "85-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-03" }, { "@id": "LEGIARTI000006420197", "@num": "5", "#text": "Loi n°86-1067 du 30 septembre 1986 - 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L811-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279809", "@num": "L811-3", "#text": "Code de la propriété intellectuelle - art. L811-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279811", "@num": "L811-3", "#text": "Code de la propriété intellectuelle - art. L811-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006279814", "@num": "L811-4", "#text": "Code de la propriété intellectuelle - art. L811-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069414", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 92-597 du 1 juillet 1992", "MCS_TXT": { "MC": [ "PROJET DE LOI", "PROPRIETE INTELLECTUELLE", "CODE DE LA PROPRIETE INTELLECTUELLE", "CODIFICATION", "PROPRIETE LITTERAIRE ET ARTISTIQUE", "DROIT D'AUTEUR", "DESSIN", "MODELE", "INVENTION", "BREVET", "TOM", "TERRITOIRE D'OUTRE-MER", "MAYOTTE" ] }, "TITREFULL": "LOI n° 92-597 du 1er juillet 1992 relative au code de la propriété intellectuelle (partie Législative) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000357475", "NOR": "MENX9100082L", "NUM": "92-597", "DATE_PUBLI": "1992-07-03", "DATE_TEXTE": "1992-07-01", "NUM_PARUTION": 153, "ORIGINE_PUBLI": "JORF n°0153 du 3 juillet 1992", "PAGE_DEB_PUBLI": 8801, "PAGE_FIN_PUBLI": 8843 } }, "META_COMMUN": { "ID": "JORFTEXT000000357475", "URL": "texte/version/JORF/TEXT/00/00/00/35/74/JORFTEXT000000357475.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX992597" } }, "VISAS": { "CONTENU": "L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit:
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "La présente loi sera exécutée comme loi d'Etat.
\n
Fait à Paris, le 1er juillet 1992.
\n

FRANCOIS MITTERRAND

Par le Président de la République:

Le Premier ministre,
PIERRE BEREGOVOY

Le ministre d'Etat,

ministre de l'éducation nationale et de la culture,

JACK LANG

Le ministre d'Etat, ministre des affaires étrangères,
ROLAND DUMAS

Le garde des sceaux, ministre de la justice,

MICHEL VAUZELLE

Le ministre de l'économie et des finances,
MICHEL SAPIN

Le ministre du budget,

MICHEL CHARASSE

Le ministre de l'industrie et du commerce extérieur,
DOMINIQUE STRAUSS-KAHN

Le ministre de l'agriculture et de la forêt,

LOUIS MERMAZ

Le ministre des départements et territoires d'outre-mer,
LOUIS LE PENSEC

Le ministre délégué au commerce et à l'artisanat,

JEAN-MARIE RAUSCH

Le secrétaire d'Etat à la communication,
JEAN-NOEL JEANNENEY
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000357475", "cible": true, "cidtexte": "JORFTEXT000000357475", "id": "LEGIARTI000006281472", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006281472", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 03/07/1992 (LOI n° 92-597 du 1er juillet 1992 relative au code de la propriété intellectuelle (partie Législative) (1))