{ "article": { "LEGIARTI000006294859": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294859", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294859.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BOXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034606072", "@num": "1", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006294858", "@num": "310 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294868", "@num": "310 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quaterdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294860", "@num": "310 sexies", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191280", "@fin": "2999-01-01", "#text": "A : Mode de détermination des coefficients d'adaptation applicables à la valeur locative cadastrale des propriétés non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179259", "@fin": "2999-01-01", "#text": "II : Évaluation des propriétés non bâties. Règles particulières à la révision quinquennale (1970-1974)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162032", "@fin": "2999-01-01", "#text": "Section III : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006294859", "@fin": "2017-09-01", "@num": "310 quinquies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions des articles 310 sexies et 310 duodecies, il est établi un coefficient d'adaptation distinct pour chaque groupe de natures de culture ou de propriété et, le cas échéant, pour chaque sous-groupe.
\n
" } }, "LEGIARTI000006294858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294858", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294858.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BNXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 310 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000034606072", "@num": "1", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006294859", "@num": "310 quinquies", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179259", "@fin": "2999-01-01", "#text": "II : Évaluation des propriétés non bâties. Règles particulières à la révision quinquennale (1970-1974)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162032", "@fin": "2999-01-01", "#text": "Section III : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006294858", "@fin": "2017-09-01", "@num": "310 quater", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients visés à l'article 310 ter sont fixés, d'après le taux moyen des valeurs locatives des fonds constaté au 1er janvier 1970, conformément aux règles définies dans les articles 310 quinquies à 310 vicies.
\n
" } }, "LEGIARTI000006294860": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294860", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294860.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BPXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034606072", "@num": "1", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006294862", "@num": "310 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 octies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294859", "@num": "310 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294861", "@num": "310 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 septies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294867", "@num": "310 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191280", "@fin": "2999-01-01", "#text": "A : Mode de détermination des coefficients d'adaptation applicables à la valeur locative cadastrale des propriétés non bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179259", "@fin": "2999-01-01", "#text": "II : Évaluation des propriétés non bâties. Règles particulières à la révision quinquennale (1970-1974)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162032", "@fin": "2999-01-01", "#text": "Section III : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006294860", "@fin": "2017-09-01", "@num": "310 sexies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les terres, les prés, les landes, les jardins maraîchers et autres propriétés évaluées à partir des baux et locations verbales, les coefficients d'adaptation sont tirés des variations de prix d'un ou de plusieurs baux types régionaux représentatifs de la région agricole au point de vue des conditions générales de location. Il est procédé, à cet égard, à la détermination soit d'un seul bail type régional lorsque les locations des fonds ruraux sont, dans la région, stipulées en une ou plusieurs mêmes denrées agricoles, quelle que soit la nature de culture considérée, soit de plusieurs baux types lorsque les locations sont ordinairement stipulées en denrées différentes selon les natures de culture. Dans ce dernier cas, il est retenu autant de baux types régionaux qu'il existe de natures de cultures faisant l'objet de locations stipulées en denrées spécifiques.
\n
" } }, "LEGIARTI000006294868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 quaterdecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294868", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294868.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034606072", "@num": "1", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000006294859", "@num": "310 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191281", "@fin": "2999-01-01", "#text": "B : Procédure d'établissement des coefficients d'adaptation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179259", "@fin": "2999-01-01", "#text": "II : Évaluation des propriétés non bâties. Règles particulières à la révision quinquennale (1970-1974)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162032", "@fin": "2999-01-01", "#text": "Section III : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006294868", "@fin": "2017-09-01", "@num": "310 quaterdecies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients d'adaptation définis aux articles 310 quinquies à 310 terdecies sont fixés par la commission départementale des impôts directs et des taxes sur le chiffre d'affaires constituée dans la formation compétente pour arrêter les tarifs d'évaluations foncières des propriétés non bâties.
\n
" } }, "LEGIARTI000034606072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000034606072", "URL": "article/LEGI/ARTI/00/00/34/60/60/LEGIARTI000034606072.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294864", "@num": "310 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 decies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294866", "@num": "310 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 duodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294863", "@num": "310 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622335", "@num": "310 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 novodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294862", "@num": "310 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 octies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294872", "@num": "310 octodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 octodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294858", "@num": "310 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294868", "@num": "310 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quaterdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622324", "@num": "310 quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294859", "@num": "310 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622337", "@num": "310 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294861", "@num": "310 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 septies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294860", "@num": "310 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294857", "@num": "310 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294867", "@num": "310 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 terdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294865", "@num": "310 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 undecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622271", "@num": "310 vicies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 vicies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000034598670", "@nor": "ECFE1705353D", "@num": "2017-769", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2017-769 du 4 mai 2017 relatif aux commissions des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000034598670", "@c_titre_court": "Décret n°2017-769 du 4 mai 2017" }, { "@fin": "2999-01-01", "#text": "Décret n° 2017-769 du 4 mai 2017 relatif aux commissions des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "2017-09-01", "@id_txt": "LEGITEXT000034606060", "@c_titre_court": "Décret n°2017-769 du 4 mai 2017" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2017-05-06", "@date_signature": "2017-05-04" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000034606072", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR_DIFF", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000034598676", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Les articles 310 ter à 310 vicies de l'annexe II au code général des impôts sont abrogés.

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Article 310 quinquies AUTONOME ABROGE, en vigueur du 01/07/1979 au 01/09/2017 (Code général des impôts, annexe II)