{ "article": { "LEGIARTI000006293668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1977-07-01", "DATE_DEBUT": "1976-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293668", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293668.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0002AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316929", "@num": "12", "#text": "Loi n°76-660 du 19 juillet 1976 - art. 12 (Ab) JORF 20 JUILLET 1976 date d'entrée en vigueur 1er JUILLET 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "LEGIARTI000006330214", "@num": "1", "#text": "Décret n°96-632 du 16 juillet 1996 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191210", "@fin": "2999-01-01", "#text": "1 : Imposition de certains profits immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006293668", "@fin": "1977-07-01", "@num": "2", "@etat": "ABROGE", "@debut": "1976-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(Abrogé).
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" } }, "LEGIARTI000006316929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-16", "DATE_DEBUT": "1977-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316929", "URL": "article/LEGI/ARTI/00/00/06/31/69/LEGIARTI000006316929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEALXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 35 A, 238 nonies à 238 duodecies, 8, 10, 150 ter, 691", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317101", "@num": "1", "#text": "Loi n°78-688 du 5 juillet 1978 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000704932", "@numtexte": "78-688", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1978-07-05" }, { "@id": "LEGIARTI000045168380", "@num": "unique", "#text": "LOI n°2022-171 du 14 février 2022 - art. unique (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045167534", "@nortexte": "TFPX2117307L", "@numtexte": "2022-171", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-02-14" }, { "@id": "LEGIARTI000006293668", "@num": "2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084415", "@fin": "2022-02-16", "#text": "MESURES D'HARMONISATION ET DISPOSITIONS PRATIQUES .", "@debut": "1977-01-01" } ] }, "@cid": "JORFTEXT000000879848", "@num": "76-660", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°76-660 du 19 juillet 1976 PORTE IMPOSITION DES PLUS-VALUES ET CREATION D'UNE TAXE FORFAITAIRE SUR LES METAUX PRECIEUX,LES BIJOUX,LES OBJETS D'ART,DE COLLECTION ET D'ANTIQUITE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000879848", "@c_titre_court": "Loi n°76-660 du 19 juillet 1976" }, { "@fin": "2022-02-16", "#text": "Loi n°76-660 du 19 juillet 1976 PORTANT IMPOSITION DES PLUS-VALUES ET CREATION D'UNE TAXE FORFAITAIRE SUR LES METAUX PRECIEUX, LES BIJOUX, LES OBJETS D'ART, DE COLLECTION ET D'ANTIQUITE", "@debut": "1977-01-01", "@id_txt": "LEGITEXT000006068558", "@c_titre_court": "Loi n°76-660 du 19 juillet 1976" } ], "@date_publi": "1976-07-20", "@date_signature": "1976-07-19" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316929", "@fin": "2022-02-16", "@num": "12", "@etat": "ABROGE", "@debut": "1977-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les articles 238 nonies à duodecies du code général des impôts s'appliquent lorsque la cession intervient au moins deux ans après l'acquisition et ne relève pas du régime de l'article 35 A du code général des impôts.

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Toutefois, le différé d'imposition ne peut excéder cinq ans. Les différés accordés antérieurement à l'entrée en vigueur de la présente loi expirent au plus tard le 31 décembre 1981

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II. - Les infractions aux articles 8 III et 10 donnent lieu à une amende fiscale égale aux droits éludés, et recouvrée comme en matière de taxes sur le chiffre d'affaires.

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III. - (Alinéa modificateur)

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Pour l'application des dispositions fiscales faisant référence à l'article 150 ter, l'article 691 est substitué à ce dernier. Les immeubles non bâtis soumis aux dispositions de l'article 35 A sont ceux qui relèvent de l'article 691.

\n
" } }, "LEGIARTI000006330214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330214", "URL": "article/LEGI/ARTI/00/00/06/33/02/LEGIARTI000006330214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHLZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293667", "@num": "1", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293671", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 15 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293674", "@num": "16", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293677", "@num": "16 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293678", "@num": "16 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293676", "@num": "16 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293682", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293683", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 18 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293685", "@num": "19", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 19 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293668", "@num": "2", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293686", "@num": "20", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 20 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293687", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 21 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293688", "@num": "22", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293693", "@num": "25", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293694", "@num": "26", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293696", "@num": "28", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293697", "@num": "29", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293698", "@num": "29 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293699", "@num": "30", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293716", "@num": "33", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 33 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293717", "@num": "34", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293718", "@num": "35", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293719", "@num": "36", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293666", "@num": "37", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295135", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293722", "@num": "38 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293665", "@num": "4 à 14", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 4 à 14 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000173689", "@nor": "BUDF9620653D", "@num": "96-632", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 96-632 du 16 juillet 1996 pris pour l'application de l'article 29 de la loi no 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier et modifiant l'annexe II du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000173689", "@c_titre_court": "Décret n°96-632 du 16 juillet 1996" }, { "@fin": "2999-01-01", "#text": "Décret n°96-632 du 16 juillet 1996 pris pour l'application de l'article 29 de la loi n° 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier et modifiant l'annexe II du code général des impôts", "@debut": "1996-07-18", "@id_txt": "LEGITEXT000005621383", "@c_titre_court": "Décret n°96-632 du 16 juillet 1996" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1996-07-18", "@date_signature": "1996-07-16", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330214", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006330214", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293668", "typelien": "TXT_ASSOCIE" }, { "article_id": "LEGIARTI000006316929", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293668", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006293668", "liens_entrants": true }

Article 2 AUTONOME ABROGE, en vigueur du 01/07/1976 au 01/07/1977 (Code général des impôts, annexe II)