{ "article": { "LEGIARTI000006294532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "247", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-09-13", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294532", "URL": "article/LEGI/ARTI/00/00/06/29/45/LEGIARTI000006294532.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0247AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022810929", "@num": "1", "#text": "Décret n°2010-1075\n du 10 septembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022810000", "@nortexte": "ECEE1011992D", "@numtexte": "2010-1075", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179233", "@fin": "2999-01-01", "#text": "II : Dispositions relatives aux mutations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162006", "@fin": "2999-01-01", "#text": "Section IV : Dispositions particulières aux opérations concourant à la production ou à la livraison d'immeubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146666", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133666", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006294532", "@fin": "2010-09-13", "@num": "247", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les mutations affectées d'une condition suspensive, le régime fiscal applicable et les bases d'imposition sont déterminés en se plaçant à la date de la réalisation de la condition.
\n
" } }, "LEGIARTI000022810929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022810929", "URL": "article/LEGI/ARTI/00/00/22/81/09/LEGIARTI000022810929.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294324", "@num": "172 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 172 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816591", "@num": "173", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 173 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816587", "@num": "174", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 174 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816584", "@num": "175", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 175 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816450", "@num": "201 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294367", "@num": "201 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294368", "@num": "201 quater C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 201 quater C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816580", "@num": "204 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 204 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816570", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816560", "@num": "207", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 207 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816552", "@num": "209", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 209 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294524", "@num": "243", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 243 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816546", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816542", "@num": "245", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816539", "@num": "245 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 245 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294531", "@num": "246", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 246 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294532", "@num": "247", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 247 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294533", "@num": "248", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 248 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816536", "@num": "250", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 250 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022816532", "@num": "251", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 251 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295593", "@num": "252", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 252 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294540", "@num": "254", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 254 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294543", "@num": "256", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 256 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294544", "@num": "257", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 257 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294545", "@num": "258", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 258 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294546", "@num": "259", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 259 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296403", "@num": "260", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 260 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294571", "@num": "264", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 264 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294750", "@num": "290", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 290 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294753", "@num": "291", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 291 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306393", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304231", "@num": "256 A", "#text": "Code général des impôts, CGI. - art. 256 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309334", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304292", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304297", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652098", "@num": "L313-7", "#text": "Code monétaire et financier - art. L313-7", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022810000", "@nor": "ECEE1011992D", "@num": "2010-1075", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-1075 du 10 septembre 2010 relatif aux règles applicables en matière de taxe sur la valeur ajoutée aux opérations portant sur des immeubles et aux modalités de mise en œuvre de l'option pour le paiement de la taxe sur la valeur ajoutée pour certaines opérations", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022810000", "@c_titre_court": "Décret n°2010-1075 du 10 septembre 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-1075 du 10 septembre 2010 relatif aux règles applicables en matière de taxe sur la valeur ajoutée aux opérations portant sur des immeubles et aux modalités de mise en œuvre de l'option pour le paiement de la taxe sur la valeur ajoutée pour certaines opérations", "@debut": "2010-09-13", "@id_txt": "LEGITEXT000022810927", "@c_titre_court": "Décret n°2010-1075 du 10 septembre 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-09-12", "@date_signature": "2010-09-10", "@num_parution_jo": "0212" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022810929", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022810002", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 173, Art. 174, Art. 175, Art. 204 quater, Art. 206, Art. 207, Art. 209, Art. 244, Art. 245, Art. 245 A, Art. 250, Art. 251, Art. 172 A, Art. 201 quater B, Art. 201 quater C, Art. 243, Art. 246, Art. 247, Art. 248, Art. 252, Art. 254, Art. 256, Art. 257, Art. 258, Art. 259, Art. 260, Art. 264, Art. 290, Art. 291, Art. 201 quater
\n

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000022810929", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294532", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294532", "liens_entrants": true }

Article 247 AUTONOME ABROGE, en vigueur du 01/07/1979 au 13/09/2010 (Code général des impôts, annexe II)