{ "article": { "LEGIARTI000006284821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006284821", "URL": "article/LEGI/ARTI/00/00/06/28/48/LEGIARTI000006284821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ARECUXXXXXX028AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311393", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305936", "@num": "1133 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1133 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305366", "@num": "757 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 757 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006083893", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses et transitoires", "@debut": "2005-01-01" } ] }, "@cid": "JORFTEXT000000439268", "@nor": "JUSX0300062L", "@num": "2004-439", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-439 du 26 mai 2004 relative au divorce (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000439268", "@c_titre_court": "Loi n° 2004-439 du 26 mai 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-439 du 26 mai 2004 relative au divorce (1).", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000005773380", "@c_titre_court": "Loi n° 2004-439 du 26 mai 2004" } ], "@date_publi": "2004-05-27", "@date_signature": "2004-05-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006284821", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305366": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "757 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305366", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305366.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0757ABXXXXXAD" } }, "NOTA": { "CONTENU": "
La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'article 33 II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284818", "@num": "25", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 25 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284821", "@num": "28", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 28 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006426727", "@num": "373-2-3", "#text": "Code civil - art. 373-2-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197320", "@fin": "2011-06-01", "#text": "4 : Divorce - Versements en capital", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000026003608", "@fin": "2999-01-01", "#text": "4 : Pension alimentaire. Versements en capital", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191746", "@fin": "2999-01-01", "#text": "A : Champ d'application des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006305363", "@fin": "2001-03-31", "@num": "757 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305364", "@fin": "2002-01-01", "@num": "757 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305365", "@fin": "2005-01-01", "@num": "757 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305366", "@fin": "2999-01-01", "@num": "757 A", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les versements en capital prévus par l'article 373-2-3 du code civil ne sont soumis aux droits de mutation à titre gratuit que pour la fraction qui excède 2 700 € par année restant à courir jusqu'à la majorité du bénéficiaire.

\n
\n
" } }, "LEGIARTI000006305936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1133 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305936", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305936.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1133ACXXXXXAA" } }, "NOTA": { "CONTENU": "
Nota : La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'art. 32 II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1020, 80 quater, 748, 32 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284821", "@num": "28", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 28 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000048845683", "@num": "1020", "#text": "Code général des impôts, CGI. - art. 1020 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423889", "@num": "276-4", "#text": "Code civil - art. 276-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423909", "@num": "279-1", "#text": "Code civil - art. 279-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424075", "@num": "280", "#text": "Code civil - art. 280 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179798", "@fin": "2999-01-01", "#text": "12° : Réunion de l'usufruit à la nue-propriété", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162657", "@fin": "2999-01-01", "#text": "Section IX : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305936", "@fin": "2005-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305937", "@fin": "2020-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907661", "@fin": "2999-01-01", "@num": "1133 ter", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve de l'application de l'imposition prévue à l'article 1020 du présent code, les versements en capital effectués en application des articles 274, 278 et 279-1 du code civil et qui ne sont pas soumis aux dispositions de l'article 80 quater du présent code sont assujettis, lorsqu'ils proviennent de biens autres que ceux visés à l'article 748, à la perception d'une imposition fixe de 75 euros.
\n
Ces dispositions sont applicables aux conversions en capital effectuées en application des articles 276-4 et 280 du code civil.
" } }, "LEGIARTI000006311393": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1020", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311393", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311393.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1020AAXXXXXAL" } }, "NOTA": { "CONTENU": "
NOTA : La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'article 33 II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1025, 1030, 1031, 1053, 1054, 1055, 1066, 1067, 1087, 1088, 1028, 1029, 1037, 1065, 1069, 1070, 1071, 1115, 1131, 1133, 677, 1039, 1133 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284821", "@num": "28", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 28 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000032361620", "@num": "1025", "#text": "Code général des impôts, CGI. - art. 1025 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311407", "@num": "1028", "#text": "Code général des impôts, CGI. - art. 1028 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305755", "@num": "1029", "#text": "Code général des impôts, CGI. - art. 1029 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305756", "@num": "1031", "#text": "Code général des impôts, CGI. - art. 1031 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305763", "@num": "1037", "#text": "Code général des impôts, CGI. - art. 1037 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305765", "@num": "1039", "#text": "Code général des impôts, CGI. - art. 1039 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305766", "@num": "1039 A", "#text": "Code général des impôts, CGI. - art. 1039 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305811", "@num": "1053", "#text": "Code général des impôts, CGI. - art. 1053 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305813", "@num": "1054", "#text": "Code général des impôts, CGI. - art. 1054 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305816", "@num": "1055", "#text": "Code général des impôts, CGI. - art. 1055 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387963", "@num": "1065", "#text": "Code général des impôts, CGI. - art. 1065 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022174331", "@num": "1066", "#text": "Code général des impôts, CGI. - art. 1066 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311476", "@num": "1067", "#text": "Code général des impôts, CGI. - art. 1067 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305849", "@num": "1070", "#text": "Code général des impôts, CGI. - art. 1070 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305851", "@num": "1071", "#text": "Code général des impôts, CGI. - art. 1071 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311488", "@num": "1087", "#text": "Code général des impôts, CGI. - art. 1087 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305869", "@num": "1088", "#text": "Code général des impôts, CGI. - art. 1088 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188977", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305929", "@num": "1131", "#text": "Code général des impôts, CGI. - art. 1131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305932", "@num": "1133", "#text": "Code général des impôts, CGI. - art. 1133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305938", "@num": "1133 quater", "#text": "Code général des impôts, CGI. - art. 1133 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907661", "@num": "1133 ter", "#text": "Code général des impôts, CGI. - art. 1133 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163066", "@fin": "2999-01-01", "#text": "Disposition générale", "@debut": "1986-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048586888", "@fin": "1979-07-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311382", "@fin": "1980-01-19", "@num": "1020", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311383", "@fin": "1982-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311384", "@fin": "1983-12-30", "@num": "1020", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311385", "@fin": "1985-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311386", "@fin": "1986-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311387", "@fin": "1990-06-15", "@num": "1020", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311388", "@fin": "1992-07-04", "@num": "1020", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311389", "@fin": "1999-03-31", "@num": "1020", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311390", "@fin": "2001-03-31", "@num": "1020", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311391", "@fin": "2002-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311392", "@fin": "2005-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311393", "@fin": "2006-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311394", "@fin": "2007-02-21", "@num": "1020", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311395", "@fin": "2011-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642405", "@fin": "2020-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467101", "@fin": "2024-01-01", "@num": "1020", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048845683", "@fin": "2999-01-01", "@num": "1020", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions sujettes à publicité foncière des actes visés aux articles 1025, 1030, 1031, 1053, 1054, 1055, 1066, 1067, 1087 et 1088 ainsi que de ceux relatifs aux opérations visées aux articles 1028, 1029, 1037 et 1065 au II de l'article 1069 et aux articles 1070, 1071, 1115, 1131, 1133 et 1133 ter sont assujetties à une taxe de publicité foncière ou à un droit d'enregistrement de 0,60 % lorsqu'elles entrent dans les prévisions des 1° à 4° de l'article 677. Dans le cas contraire, et sauf exonération, ces dispositions sont soumises à une imposition fixe de 15 euros. Celle-ci s'applique, dans tous les cas, aux dispositions sujettes à publicité foncière des actes relatifs aux transmissions de biens visés à l'article 1039.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305936", "cible": false, "cidtexte": "JORFTEXT000000439268", "id": "LEGIARTI000006284821", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006311393", "cible": false, "cidtexte": "JORFTEXT000000439268", "id": "LEGIARTI000006284821", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305366", "cible": false, "cidtexte": "JORFTEXT000000439268", "id": "LEGIARTI000006284821", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006284821", "liens_entrants": true }

Article 28 ENTIEREMENT_MODIF (LOI n° 2004-439 du 26 mai 2004 relative au divorce (1))