{ "article": { "LEGIARTI000006295437": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "175", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-09-13", "DATE_DEBUT": "1989-05-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006295437", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295437.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0175AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 257", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 178 C", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000522934", "#text": "Décret 89-301 1989-05-11 art. 5 JORF 13 mai 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000522934", "@nortexte": "BUDF8930024D", "@numtexte": "89-301", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191245", "@fin": "2999-01-01", "#text": "2° Livraisons et prestations à soi-même", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179220", "@fin": "2999-01-01", "#text": "I : Opérations obligatoirement imposables", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162001", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295436", "@fin": "1989-05-13", "@num": "175", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295437", "@fin": "2010-09-13", "@num": "175", "@etat": "MODIFIE", "@debut": "1989-05-13", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022816584", "@fin": "2999-01-01", "@num": "175", "@etat": "VIGUEUR", "@debut": "2010-09-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe due en application du 8° de l'article 257 du code général des impôts est exigible à la date de la première utilisation du bien ou lorsque la prestation de service est effectuée.
\n
" } } }, "texte_version": { "JORFTEXT000000522934": { "SM": { "CONTENU": "MODIFICATION DES ART. 175,194,210 ET 238 DE L'ANNEXE II AU CGI:
DEDUCTION DE LA TAXE SUR LA VALEUR AJOUTEE AFFERENTE AUX IMMEUBLES LOUES (ART. 194 ET 210):
LES LOUEURS D'IMMEUBLES A USAGE PORFESSIONNEL PEUVENT OPTER POUR L'IMPOSITION A LA TAXE SUR LA VALEUR AJOUTEE DES LOYERS RECLAMES AUX LOCATAIRES,CETTE OPTION PERMETTANT DE RECUPERER,PAR VOIE D'IMPUTATION OU DE REMBOURSEMENT,LA TVA AFFERENTE A L'IMMEUBLE DONNE EN LOCATION.
ART. 194: PROLONGATION DE LA DUREE DE L'OPTION DES BAILLEURS POUR L'ASSUJETTISSEMENT A LA TVA QUI EST DE 5 ANS,POUR UNE NOUVELLE PERIODE DE 5 ANS LORSQUE LE BAILLEUR A BENEFICIE DU REMBOURSEMENT DE LA TAXE AFFERENTE A L'IMMEUBLE PENDANT LA PREMIERE PERIODE.
ART. 210 (I): EN CAS DE CESSION D'UN IMMEUBLE OU D'UN BIEN MOBILIER IMMOBILISE,LA REGULARISATION DES DROITS A DEDUCTION DOIT ETRE CALCULEE A PARTIR DE LA TAXE EFFECTIVEMENT DEDUITE,C'EST-A-DIRE DE LA TAXE INITIALEMENT DEDUITE MAJOREE DES DEDUCTIONS COMPLEMENTAIRES OU DIMINUEE DES REVERSEMENTS DE TAXE EFFECTUES NOTAMMENT EN APPLICATION DE L'ART. 215 DE L'ANNEXE II DU CGI.
ABROGATION DES ART. 210 (AL. 2 DU I),215 (AL. 3 DU I),215 ET 233-A A 233-3 DU L'ANNEXE II DU CGI.
ABROGATION DU DECRET 79310 DU 09-04-1979.
TAXE SUR LA VALEUR AJOUTEE AFFERENTE AUX SERVICES RENDUS GRATUIDEMENT (ART. 175 ET 238):
ART. 238: ABROGATION DE L'EXCLUSION DU DROIT A DEDUCTION DE LA TAXE AFFERENTE AUX SERVICES RENDUS A TITRE GRATUIT.
ART. 175: FIXATION DE LA DATE D'EXIGIBILITE DE LA TVA DUE POUR LES PRESTATIONS DE SERVICE FAITES POUR DES BESOINS AUTRES QUE CEUX DE L'ENTREPRISE ET NOTAMMENT POUR LES BESOINS DES DIRIGEANTS,DU PERSONNEL OU DE TIERS.
APPLICATION DE LA 6EME DIRECTIVE CEE DU CONSEIL RELATIVE A UN SYSTEME COMMUN DE TVA." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 18-08-1993: DANS L'ANNEXE II,ART. 2" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000692054", "#text": "Directive Européenne n°77-388 du 17 mai 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000692054", "@nortexte": "377L0388", "@numtexte": "77-388", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-05-17" }, { "@id": "JORFTEXT000000337911", "#text": "Décret n°79-310 du 9 avril 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000337911", "@numtexte": "79-310", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1979-04-09" }, { "@id": "LEGIARTI000006295437", "@num": "175", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295446", "@num": "194", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 194 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295462", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295463", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295489", "@num": "215", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 215 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295524", "@num": "233 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 233 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295525", "@num": "233 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 233 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295526", "@num": "233 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 233 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295527", "@num": "233 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 233 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295529", "@num": "233 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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Article 175 AUTONOME MODIFIE, en vigueur du 13/05/1989 au 13/09/2010 (Code général des impôts, annexe II)