{ "article": { "LEGIARTI000006297842": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-01", "DATE_DEBUT": "1985-02-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006297842", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297842.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BSXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 septdecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 septdecies C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006324999", "@num": "5", "#text": "Décret n°86-215 du 17 février 1986 - art. 5 (V) JORF 18 février 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006328919", "@num": "6", "#text": "Décret n°92-306 du 30 mars 1992 - art. 6 () JORF 1er avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000174605", "@nortexte": "BUDF9220507D", "@numtexte": "92-306", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191377", "@fin": "1992-04-01", "#text": "H : Profits réalisés sur le marché à terme d'instruments financiers.", "@debut": "1985-02-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179293", "@fin": "2999-01-01", "#text": "VIII : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297842", "@fin": "1992-04-01", "@num": "41 septdecies E", "@etat": "ABROGE", "@debut": "1985-02-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions prévues au 1 de l'article 242 ter du code général des impôts et à l'article 41 duodecies A sont applicables aux établissements et personnes ainsi qu'aux profits mentionnés aux articles 41 septdecies A et 41 septdecies C.
\n
" } }, "LEGIARTI000006324999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1986-02-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006324999", "URL": "article/LEGI/ARTI/00/00/06/32/49/LEGIARTI000006324999.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHMTXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 duodecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000693429", "#text": "Loi 85-1404 1985-12-30 art. 15 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000693429", "#text": "Loi 85-1404 1985-12-30 art. 15 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006324996", "@num": "2", "#text": "Décret n°86-215 du 17 février 1986 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006324998", "@num": "4", "#text": "Décret n°86-215 du 17 février 1986 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000700913", "@numtexte": "86-215", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-17" }, { "@id": "LEGIARTI000006297842", "@num": "41 septdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000700913", "@num": "86-215", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°86-215 du 17 février 1986 FIXANT LES MODALITES D'IMPOSITION DES PROFITS REALISES SUR LE MARCHE A TERME D'INSTRUMENTS FINANCIERS EN APPLICATION DE L'ART. 15 DE LA LOI DE FINANCES RECTIFICATIVE POUR 1985 (851404 DU 30-12-1985)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000700913", "@c_titre_court": "Décret n°86-215 du 17 février 1986" }, { "@fin": "2999-01-01", "#text": "Décret n°86-215 du 17 février 1986 n° 86-215 du 17 février 1986 fixant les modalités d'imposition des profits réalisés sur le marché à terme d'instruments financiers *MATIF*, en application de l'article 15 de la loi de finances rectificative pour 1985.", "@debut": "1986-02-18", "@id_txt": "LEGITEXT000006065425", "@c_titre_court": "Décret n°86-215 du 17 février 1986" } ], "@date_publi": "1986-02-18", "@date_signature": "1986-02-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324999", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1986-02-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions prévues aux articles 242 ter-1 du code général des impôts et 41 duodecies A de l'annexe III au même code sont applicables aux établissements et personnes ainsi qu'aux profits mentionnés aux articles 2 et 4.
\n
" } }, "LEGIARTI000006328919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006328919", "URL": "article/LEGI/ARTI/00/00/06/32/89/LEGIARTI000006328919.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHACXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006297834", "@num": "41 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297838", "@num": "41 septdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297839", "@num": "41 septdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297840", "@num": "41 septdecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297841", "@num": "41 septdecies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297842", "@num": "41 septdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297843", "@num": "41 septdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297844", "@num": "41 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297845", "@num": "41 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000174605", "@nor": "BUDF9220507D", "@num": "92-306", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-306 du 30 mars 1992 fixant les modalités d'imposition des profits réalisés sur les marchés à terme d'instruments financiers et de marchandises ainsi que les obligations déclaratives des opérateurs et des intermédiaires et abrogeant les articles 41septdecies à 41septdeciesG de l'annexe III du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000174605", "@c_titre_court": "Décret n°92-306 du 30 mars 1992" }, { "@fin": "2999-01-01", "#text": "Décret n°92-306 du 30 mars 1992 fixant les modalités d'imposition des profits réalisés sur les marchés à terme d'instruments financiers et de marchandises ainsi que les obligations déclaratives des opérateurs et des intermédiaires et abrogeant les articles 41 septdecies à 41 septdecies G de l'annexe III du code général des impôts", "@debut": "1992-04-01", "@id_txt": "LEGITEXT000006078959", "@c_titre_court": "Décret n°92-306 du 30 mars 1992" } ], "@date_publi": "1992-04-01", "@date_signature": "1992-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006328919", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006297845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006297845", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BVXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006328919", "@num": "6", "#text": "Décret n°92-306 du 30 mars 1992 - art. 6 () JORF 1er avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000174605", "@nortexte": "BUDF9220507D", "@numtexte": "92-306", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "Code général des impôts, CGI. - art. 150 quater (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": "LEGISCTA000006191378", "@fin": "2999-01-01", "#text": "1° : Profits réalisés sur les marchés à terme", "@debut": "1992-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179294", "@fin": "2014-08-01", "#text": "VIII bis : Profits réalisés sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'options", "@debut": "1992-07-04" }, { "@id": "LEGISCTA000029356824", "@fin": "2999-01-01", "#text": "VIII bis : Profits réalisés sur les instruments financiers à terme", "@debut": "2014-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006297845", "@fin": "2014-08-01", "@num": "41 septdecies H", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029356820", "@fin": "2999-01-01", "@num": "41 septdecies H", "@etat": "VIGUEUR", "@debut": "2014-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 150 quater du code général des impôts, le dénouement d'un contrat intervient à la date de clôture définitive de la position ouverte par ce contrat.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006328919", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297842", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006324999", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297842", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297842", "liens_entrants": true }

Article 41 septdecies E AUTONOME ABROGE, en vigueur du 18/02/1985 au 01/04/1992 (Code général des impôts, annexe III)