{ "article": { "LEGIARTI000006294865": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 undecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294865", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294865.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BUXXXXXAA" } }, "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": "source", "@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": "LEGIARTI000006294865", "@fin": "2017-09-01", "@num": "310 undecies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les terrains à bâtir et autres propriétés évaluées par application d'un taux d'intérêt à la valeur vénale, le coefficient d'adaptation est tiré du rapport des valeurs vénales unitaires constatées respectivement à chacune des deux dates de référence indiquées à l'article 310 octies.
\n
" } }, "LEGIARTI000006294862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294862", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BRXXXXXAA" } }, "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": "LEGIARTI000006294863", "@num": "310 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294865", "@num": "310 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 undecies (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": "LEGIARTI000006294862", "@fin": "2017-09-01", "@num": "310 octies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le coefficient visé à l'article 310 sexies est égal au quotient du prix de chaque bail type régional calculé à la date du 1er janvier 1970, date de référence de la deuxième révision quinquennale des évaluations foncières des propriétés non bâties, par le montant du même bail type calculé à la date du 1er janvier 1961, date de référence de la première révision quinquennale.
\n
" } }, "LEGIARTI000006294867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310 terdecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006294867", "URL": "article/LEGI/ARTI/00/00/06/29/48/LEGIARTI000006294867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0310BWXXXXXAA" } }, "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": "LEGIARTI000006294863", "@num": "310 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 nonies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "CITATION", "@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": "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": "LEGIARTI000006294867", "@fin": "2017-09-01", "@num": "310 terdecies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les coefficients visés aux articles 310 sexies, 310 nonies et 310 undecies sont établis en fonction de l'évolution réelle des valeurs locatives intervenues depuis 1961. En vue d'assurer leur concordance, les coefficients proposés sont rapprochés de ceux qui ont déjà été retenus ou qui sont envisagés dans les autres régions du département ou dans les départements limitrophes.
\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.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000034606072", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294865", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006294867", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294865", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006294862", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006294865", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006294865", "liens_entrants": true }

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