{ "article": { "LEGIARTI000006297169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "267", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006297169", "URL": "article/LEGI/ARTI/00/00/06/29/71/LEGIARTI000006297169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0267AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329684", "@num": "1", "#text": "Décret n°95-343 du 27 mars 1995 - art. 1 () JORF 1er avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000735076", "@nortexte": "BUDF9410044D", "@numtexte": "95-343", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-27" }, { "@id": "LEGIARTI000006329686", "@num": "2", "#text": "Décret n°95-343 du 27 mars 1995 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000735076", "@nortexte": "BUDF9410044D", "@numtexte": "95-343", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-27" }, { "@id": "LEGIARTI000006329686", "@num": "2", "#text": "Décret n°95-343 du 27 mars 1995 - art. 2 (V) JORF 1er avril 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000735076", "@nortexte": "BUDF9410044D", "@numtexte": "95-343", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-03-27" }, { "@id": "LEGIARTI000006299200", "@num": "250", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 250 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312126", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312227", "@num": "1595", "#text": "Code général des impôts, CGI. - art. 1595 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191469", "@fin": "2999-01-01", "#text": "3 : Régime particulier aux départements de la Moselle, du Bas-Rhin et du Haut-Rhin", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179393", "@fin": "2999-01-01", "#text": "I : Mutations de propriété à titre onéreux d'immeubles ou de meubles", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162287", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006297167", "@fin": "1977-12-31", "@num": "267", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297168", "@fin": "1995-10-27", "@num": "267", "@etat": "MODIFIE", "@debut": "1977-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006297169", "@fin": "2999-01-01", "@num": "267", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les droits dûs en application de l'article 250 sont perçus aux taux et selon les modalités prévus au chapitre 1er section II, et au chapitre IV du titre IV de la première partie du livre Ier du code général des impôts ainsi qu'aux articles 1584, 1595 et 1595 bis dudit code.

II. - (Devenu sans objet).

" } }, "LEGIARTI000006299200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "250", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299200", "URL": "article/LEGI/ARTI/00/00/06/29/92/LEGIARTI000006299200.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0250AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006297169", "@num": "267", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197110", "@fin": "2999-01-01", "#text": "3 : Régime particulier aux départements de la Moselle, du Bas-Rhin et du Haut-Rhin", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191422", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179391", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162286", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299200", "@fin": "2999-01-01", "@num": "250", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La formalité fusionnée n'est applicable aux actes portant sur des immeubles situés en partie dans les départements de la Moselle du Bas-Rhin et du Haut-Rhin que si leur rédacteur réside en dehors de ces trois départements.

II. – Les actes et conventions concernant des immeubles situés en totalité dans les départements de la Moselle du Bas-Rhin et du Haut-Rhin ou des droits portant sur ces immeubles sont assujettis en toute hypothèse à la formalité et aux droits d'enregistrement.

" } }, "LEGIARTI000006312126": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1584", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312126", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312126.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1584AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 261 1 3° a", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "LOI 71-1025 1971-12-24 ART. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000046051155", "@num": "6", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 93", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736948", "@num": "L133-7", "#text": "Code du tourisme. - art. L133-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813653", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306346", "@num": "1584 bis", "#text": "Code général des impôts, CGI. - art. 1584 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306412", "@num": "1595 ter", "#text": "Code général des impôts, CGI. - art. 1595 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297169", "@num": "267", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1906-04-30 ART. 11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1913-08-08", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162891", "@fin": "1988-12-28", "#text": "TAXE OBLIGATOIRE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147183", "@fin": "1988-12-28", "#text": "ENREGISTREMENT", "@debut": "1973-11-13" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000049204497", "@fin": "1979-07-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312126", "@fin": "1983-12-30", "@num": "1584", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312127", "@fin": "1985-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312128", "@fin": "1988-12-28", "@num": "1584", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701840", "@fin": "2022-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044073354", "@fin": "2999-01-01", "@num": "1584", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Est perçue, au profit des communes de plus de 5.000 habitants, ainsi que de celles d'une population inférieure classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigibles sur les mutations à titre onéreux :

1° D'immeubles et de droits immobiliers situés sur leur territoire ;

2° De meubles corporels mentionnés à l'article 261-1-3°-a vendus publiquement dans la commune ;

3° D'offices ministériels ayant leur siège dans la commune ;

4° De fonds de commerce ou de clientèle établis sur leur territoire et des marchandises neuves dépendant de ces fonds ;

5° De droit à bail ou de bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %.

Elle est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (1).

2. La taxe additionnelle prévue au 1 ne s'applique pas aux ventes publiques de meubles énumérées ci-après :

1° Ventes d'instruments et autres objets mobiliers dépendant d'une exploitation agricole ;

2° (Abrogé) ;

3° Ventes d'objets donnés en gage prévues par l'article 93 du code de commerce ;

4° Ventes opérées en vertu de l'article 11 de la loi du 30 avril 1906 sur les warrants agricoles ;

5° Ventes opérées en vertu de la loi du 8 août 1913 sur les warrants hôteliers en cas de non-paiement du warrant ;

6° Ventes de marchandises avariées par suite d'événements de mer et de débris de navires naufragés ;

7° Ventes de véhicules automobiles, de tracteurs agricoles, de cycles à moteur et remorques tractées ou semi-portées assujetties à la déclaration de mise en circulation et à l'immatriculation ;

8° (Abrogé) ;

9° Ventes d'aéronefs ainsi que de navires ou de bateaux servant soit à la navigation maritime, soit à la navigation intérieure, autres que les yachts ou bateaux de plaisance ;

10° (Abrogé).

1) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.

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1° D'immeubles et de droits immobiliers situés sur leur territoire ;

2° De meubles corporels mentionnés à l'article 261-1-3°-a vendus publiquement dans la commune ;

3° D'offices ministériels ayant leur siège dans la commune ;

4° De fonds de commerce ou de clientèle établis sur leur territoire et des marchandises neuves dépendant de ces fonds ;

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %.

Dans le cas prévu au 1° du premier alinéa, elle s'ajoute au droit départemental d'enregistrement ou à la taxe départementale de publicité foncière mentionnés à l'article 1594 A, sauf lorsque la mutation est soumise au droit proportionnel de 0,60 %.

La taxe est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (1).

2. La taxe additionnelle prévue au 1 ne s'applique pas aux ventes publiques de meubles énumérées ci-après :

1° Ventes d'instruments et autres objets mobiliers dépendant d'une exploitation agricole ;

2° (Abrogé) ;

3° Ventes d'objets donnés en gage prévues par l'article 93 du code de commerce ;

4° Ventes opérées en vertu de l'article 11 de la loi du 30 avril 1906 sur les warrants agricoles ;

5° Ventes opérées en vertu de la loi du 8 août 1913 sur les warrants hôteliers en cas de non-paiement du warrant ;

6° Ventes de marchandises avariées par suite d'événements de mer et de débris de navires naufragés ;

8° (Abrogé) ;

9° Ventes d'aéronefs ainsi que de navires ou de bateaux servant soit à la navigation maritime, soit à la navigation intérieure, autres que les yachts ou bateaux de plaisance ;

10° (Abrogé).

(1) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.

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Article 267 AUTONOME VIGUEUR, en vigueur depuis le 27/10/1995 (Code général des impôts, annexe III)