{ "article": { "LEGIARTI000006297141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219 X", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006297141", "URL": "article/LEGI/ARTI/00/00/06/29/71/LEGIARTI000006297141.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0219AXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1559", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1561", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1562", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1563", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1564", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1565", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1566", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 564 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323885", "@num": "2", "#text": "Décret n°82-71 du 22 janvier 1982 - art. 2 (V) JORF 24 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000336980", "@numtexte": "82-71", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-01-22" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 30 décembre 1986 : article devenu sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146794", "@fin": "1986-12-31", "#text": "TAXE SUR LES APPAREILS AUTOMATIQUES", "@debut": "1982-01-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133737", "@fin": "2007-09-01", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297141", "@fin": "1986-12-31", "@num": "219 X", "@etat": "PERIME", "@debut": "1982-01-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article 564 octies du code général des impôts tient lieu de déclaration pour l'impôt sur les spectacles (5ème catégorie) dû par les exploitants d'appareils automatiques en application des dispositions des articles 1559 à 1566 du même code.
\n
" } }, "LEGIARTI000006274803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274803", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274803.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006297140", "@num": "219 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297141", "@num": "219 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306310", "@num": "1560 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306312", "@num": "1560 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306313", "@num": "1560 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312434", "@num": "1621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1621 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310059", "@num": "564 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310058", "@num": "564 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274803", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104064", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006323885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006323885", "URL": "article/LEGI/ARTI/00/00/06/32/38/LEGIARTI000006323885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEDXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1559, 1560, 1561, 1562, 1562 bis, 1563, 1564, 1565, 1566", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 126 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 33 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 33 FINANCES POUR 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006297141", "@num": "219 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301646", "@num": "126 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000336980", "@num": "82-71", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-71 du 22 janvier 1982 RELATIF A LA TAXE ANNUELLE D'ETAT SUR LES APPAREILS AUTOMATISES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000336980", "@c_titre_court": "Décret n°82-71 du 22 janvier 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-71 du 22 janvier 1982 RELATIF A LA TAXE ANNUELLE D'ETAT SUR LES APPAREILS AUTOMATIQUES.", "@debut": "1982-01-24", "@id_txt": "LEGITEXT000006063866", "@c_titre_court": "Décret n°82-71 du 22 janvier 1982" } ], "@date_publi": "1982-01-24", "@date_signature": "1982-01-22" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323885", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1982-01-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration prévue à l'article 33 de la loi de finances pour 1982 tient lieu de déclaration pour l'impôt sur les spectacles (cinquième catégorie) dû par les exploitants d'appareils automatiques en application des dispositions des articles 1559 à 1566 du code général des impôts.
\n
L'article 126 C de l'annexe IV au même code est abrogé.
" } }, "LEGIARTI000006306310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006306310", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1564 bis", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191813", "@fin": "1998-04-22", "#text": "3° : Appareils automatiques - Obligations", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2025-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306310", "@fin": "1996-05-12", "@num": "1560 bis", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306311", "@fin": "1998-04-22", "@num": "1560 bis", "@etat": "TRANSFERE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les appareils automatiques neufs mentionnés au paragraphe I de l'article 1560 doivent être munis à partir du 1er juillet 1987 d'un compteur de recettes dont les caractéristiques et les modalités de fonctionnement sont fixées par arrêté.
\n
" } }, "LEGIARTI000006306312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006306312", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1791, 1560 bis, 1560 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V) JORF 30 décembre 1997, en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191813", "@fin": "1998-04-22", "#text": "3° : Appareils automatiques - Obligations", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2025-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306312", "@fin": "1998-04-22", "@num": "1560 quater", "@etat": "ABROGE", "@debut": "1987-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1791 sont applicables aux infractions aux dispositions des articles 1560 bis et 1560 ter.
\n
" } }, "LEGIARTI000006306313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306313", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1565 quinquies", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191814", "@fin": "1993-01-01", "#text": "Appareils automatiques - Obligations.", "@debut": "1987-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2025-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306313", "@fin": "1993-01-01", "@num": "1560 ter", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306314", "@fin": "1998-04-22", "@num": "1560 ter", "@etat": "TRANSFERE", "@debut": "1993-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\" Lors de l'installation d'un appareil automatique chez un tiers, l'exploitant est tenu de déclarer au service des impôts la part des recettes revenant à ce tiers. Le modèle de la déclaration est fixé par arrêté.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006323885", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297141", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006274803", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297141", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297141", "liens_entrants": true }

Article 219 X AUTONOME PERIME, en vigueur du 24/01/1982 au 31/12/1986 (Code général des impôts, annexe III)