{ "article": { "LEGIARTI000006294315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BF", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294315", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DFXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de l’article 29-III-8° et IV D de la loi n° 2019-1479 du 28 décembre 2019, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006211697", "@num": "1", "#text": "Décret n°2002-754 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774530", "@nortexte": "MCCF0200310D", "@numtexte": "2002-754", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000042143998", "@num": "2", "#text": "Décret n°2020-897 du 22 juillet 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042143201", "@nortexte": "ECOE2012008D", "@numtexte": "2020-897", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161999", "@fin": "2999-01-01", "#text": "VIII : Réductions d'impôts pour l'achat de biens culturels", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006294315", "@fin": "2020-07-25", "@num": "171 BF", "@etat": "PERIME", "@debut": "2002-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le cas où l'entreprise, pour quelque motif que ce soit, n'acquiert pas le bien en cause, elle en informe immédiatement le ministre chargé de la culture et le ministre chargé du budget.
\n
" } }, "LEGIARTI000006211697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006211697", "URL": "article/LEGI/ARTI/00/00/06/21/16/LEGIARTI000006211697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHYPXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis-0 A, 238 bis-0 AB", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006294308", "@num": "171 BA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294311", "@num": "171 BB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294312", "@num": "171 BC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294313", "@num": "171 BD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294314", "@num": "171 BE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294315", "@num": "171 BF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294316", "@num": "171 BG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294318", "@num": "171 BH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309107", "@num": "238 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303962", "@num": "238 bis-0 AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000774530", "@nor": "MCCF0200310D", "@num": "2002-754", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-754 du 2 mai 2002 portant application des articles 238 bis 0 A et 238 bis 0 AB du code général des impôts et relatif aux réductions d'impôt pour l'achat de biens culturels", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000774530", "@c_titre_court": "Décret n°2002-754 du 2 mai 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-754 du 2 mai 2002 portant application des articles 238 bis-0 A et 238 bis-0 AB du code général des impôts et relatif aux réductions d'impôt pour l'achat de biens culturels", "@debut": "2002-05-04", "@id_txt": "LEGITEXT000005632918", "@c_titre_court": "Décret n°2002-754 du 2 mai 2002" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "2002-05-04", "@date_signature": "2002-05-02", "@num_parution_jo": "0104" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006211697", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002204912", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000042143998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042143998", "URL": "article/LEGI/ARTI/00/00/42/14/39/LEGIARTI000042143998.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042160667", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160660", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294314", "@num": "171 BE", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BE (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294315", "@num": "171 BF", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BF (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034353400", "@num": "171 BG", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BG (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294318", "@num": "171 BH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BH (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160649", "@num": "171 BK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BK (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160537", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160525", "@num": "294 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160511", "@num": "306-0 F bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306-0 F bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160509", "@num": "371 ter I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160507", "@num": "371 ter J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160504", "@num": "371 ter K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037124976", "@num": "371 ter N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter N (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037124978", "@num": "371 ter O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter O (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037124980", "@num": "371 ter P", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter P (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037124982", "@num": "371 ter Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter Q (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037124984", "@num": "371 ter R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter R (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160490", "@num": "371 ter S", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042143201", "@nor": "ECOE2012008D", "@num": "2020-897", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2020-897 du 22 juillet 2020 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042143201", "@c_titre_court": "Décret n°2020-897 du 22 juillet 2020" }, { "@fin": "2999-01-01", "#text": "Décret n° 2020-897 du 22 juillet 2020 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2020-07-25", "@id_txt": "LEGITEXT000042143985", "@c_titre_court": "Décret n°2020-897 du 22 juillet 2020" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2020-07-24", "@date_signature": "2020-07-22", "@num_parution_jo": "0180" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042143998", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042143424", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code général des impôts, annexe 2, CGIAN2.
\nArt. 39, Art. 143, Art. 144, Art. 171 BE, Art. 171 BF, Art. 171 BG, Art. 171 BH, Art. 171 BK, Art. 289, Art. 294 bis, Art. 306-0 F bis, Art. 371 ter I, Art. 371 ter J, Art. 371 ter K, Art. 371 ter N, Art. 371 ter O, Art. 371 ter P, Art. 371 ter Q, Art. 371 ter R, Art. 371 ter S\n
\n

\n
\n
" } }, "LEGIARTI000006294308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-16", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294308", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 238 bis-0 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000542776", "#text": "Loi 92-1477 1992-12-31 art. 9-1", "@sens": "source", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006211697", "@num": "1", "#text": "Décret n°2002-754 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774530", "@nortexte": "MCCF0200310D", "@numtexte": "2002-754", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "@id": "LEGIARTI000024239778", "@num": "R111-23", "#text": "Code du patrimoine - art. R111-23 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161999", "@fin": "2999-01-01", "#text": "VIII : Réductions d'impôts pour l'achat de biens culturels", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294308", "@fin": "2004-01-16", "@num": "171 BA", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294309", "@fin": "2005-01-01", "@num": "171 BA", "@etat": "MODIFIE", "@debut": "2004-01-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294310", "@fin": "2012-05-07", "@num": "171 BA", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025886885", "@fin": "2999-01-01", "@num": "171 BA", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le prix de cession d'un bien culturel ayant le caractère de trésor national a fait l'objet d'un accord entre l'Etat et le propriétaire en application de l'article 9-1 de la loi n° 92-1477 du 31 décembre 1992 relative aux produits soumis à certaines restrictions de circulation et à la complémentarité entre les services de police, de gendarmerie et de douane, le ministre chargé de la culture, s'il estime que l'acquisition de ce bien peut donner lieu aux versements mentionnés à l'article 238 bis-0 A du code général des impts, publie un avis au Journal officiel de la République française. Cet avis informe les entreprises susceptibles de bénéficier de la réduction d'impot prévue par le même article qu'elles peuvent présenter une offre de versement en faveur de l'achat de ce bien.
\n
" } }, "LEGIARTI000006294311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294311", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 171 BA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006211697", "@num": "1", "#text": "Décret n°2002-754 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774530", "@nortexte": "MCCF0200310D", "@numtexte": "2002-754", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161999", "@fin": "2999-01-01", "#text": "VIII : Réductions d'impôts pour l'achat de biens culturels", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294311", "@fin": "2999-01-01", "@num": "171 BB", "@etat": "VIGUEUR", "@debut": "2002-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'entreprise qui souhaite bénéficier de la réduction d'impôt mentionnée à l'article 171 BA adresse son offre au ministre chargé de la culture, en indiquant notamment le montant du versement envisagé.
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Le ministre dispose d'un délai d'un mois à compter de la réception de cette offre pour instruire celle-ci. S'il estime que l'offre ne peut être acceptée, il en informe l'entreprise avant l'expiration de ce délai. Dans le cas contraire, il saisit le ministre chargé du budget.
" } }, "LEGIARTI000006294312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BC", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-15", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294312", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DCXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006211697", "@num": "1", "#text": "Décret n°2002-754 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774530", "@nortexte": "MCCF0200310D", "@numtexte": "2002-754", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161999", "@fin": "2999-01-01", "#text": "VIII : Réductions d'impôts pour l'achat de biens culturels", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294312", "@fin": "2011-01-15", "@num": "171 BC", "@etat": "MODIFIE", "@debut": "2002-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023468893", "@fin": "2012-05-07", "@num": "171 BC", "@etat": "MODIFIE", "@debut": "2011-01-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025886883", "@fin": "2999-01-01", "@num": "171 BC", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision conjointe des ministres chargés de la culture et du budget est notifiée à l'entreprise, par lettre recommandée avec demande d'avis de réception, dans les trois mois suivant la présentation de l'offre. A défaut de notification d'une décision dans ce délai, l'offre est réputée rejetée.
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Lorsque l'offre est acceptée, l'entreprise procède au versement auprès de l'agent comptable de la Réunion des musées nationaux, dans les conditions définies par la décision. Il en est délivré récépissé.
" } }, "LEGIARTI000006294313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BD", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294313", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DDXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000542776", "#text": "Loi 92-1477 1992-12-31 art. 9-1", "@sens": "source", "@cidtexte": "JORFTEXT000000542776", "@nortexte": "EURX9200209L", "@numtexte": "92-1477", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006211697", "@num": "1", "#text": "Décret n°2002-754 du 2 mai 2002 - art. 1 () JORF 4 mai 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000774530", "@nortexte": "MCCF0200310D", "@numtexte": "2002-754", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-02" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161999", "@fin": "2999-01-01", "#text": "VIII : Réductions d'impôts pour l'achat de biens culturels", "@debut": "2002-08-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006294313", "@fin": "2999-01-01", "@num": "171 BD", "@etat": "VIGUEUR", "@debut": "2002-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de résolution de la vente d'un bien culturel pour lequel une offre de versement a été acceptée, en application des dispositions du septième alinéa de l'article 9-1 de la loi du 31 décembre 1992 précitée, le bénéfice de la réduction d'impôt demeure acquis à l'entreprise qui a procédé à des versements, dans les conditions suivantes.

Le ministre chargé de la culture et le ministre chargé du budget proposent à l'entreprise d'affecter ses versements à l'acquisition d'autres trésors nationaux dans les douze mois qui suivent. Si l'entreprise refuse, elle perd le bénéfice de la réduction d'impôt. Les sommes qu'elle a versées lui sont alors restituées.

" } }, "LEGIARTI000006294314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 BE", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006294314", "URL": "article/LEGI/ARTI/00/00/06/29/43/LEGIARTI000006294314.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171DEXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de l’article 29-III-8° et IV D de la loi n° 2019-1479 du 28 décembre 2019, cet article devient sans objet.

Article 171 BF AUTONOME PERIME, en vigueur du 31/08/2002 au 25/07/2020 (Code général des impôts, annexe II)