{ "article": { "LEGIARTI000006297874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies X", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297874", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041CGXXXXXFA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329884", "@num": "1", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 1 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329886", "@num": "3", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 3 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000029311491", "@num": "1", "#text": "DÉCRET n°2014-852 du 29 juillet 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029310896", "@nortexte": "FCPE1409928D", "@numtexte": "2014-852", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-29" }, { "@id": "LEGIARTI000006297809", "@num": "41 sexdecies A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 sexdecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191384", "@fin": "2999-01-01", "#text": "4° : Profits réalisés lors de la cession ou du rachat de parts de fonds communs d'intervention sur les marchés à terme", "@debut": "1996-05-12" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297874", "@fin": "2014-08-01", "@num": "41 septdecies X", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le gérant d'un fonds commun d'intervention sur les marchés à terme ou le dépositaire des actifs de ce fonds est soumis aux obligations définies aux articles 41 sexdecies A à 41 sexdecies F.
\n
" } }, "LEGIARTI000006297809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 sexdecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297809", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 137 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006293247", "@num": "17", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 17 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006293257", "@num": "24", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 24 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006324148", "@num": "1", "#text": "Décret n°81-89 du 29 janvier 1981 - art. 1 (V) JORF 4 FEVRIER 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000519504", "@numtexte": "81-89", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-01-29" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000025624869", "@num": "280 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624930", "@num": "41 duovicies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191373", "@fin": "2999-01-01", "#text": "G : Fonds communs de placement, fonds professionnels de capital investissement et fonds professionnels spécialisés", "@debut": "1981-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297809", "@fin": "2004-12-31", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297810", "@fin": "2012-04-01", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624960", "@fin": "2999-01-01", "@num": "41 sexdecies A", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois de la création d'un fonds commun de placement prévu à l'article 137 bis du code général des impôts, le gérant dépose auprès de la direction des services fiscaux dans le ressort de laquelle il souscrit sa déclaration de bénéfice, ou à défaut, sa déclaration de revenus, une déclaration d'existence du fonds et un exemplaire du règlement de celui-ci.
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Dans le délai d'un mois consécutif à une opération d'apports ou de scission mentionnée à l'article 17 de la loi n° 79-594 du 13 juillet 1979 relative aux fonds communs de placement ou à la dissolution du fonds prévu à l'article 24 de la même loi, le gérant du fonds doit également informer la direction des services fiscaux de cette opération.
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" } }, "LEGIARTI000006297810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 sexdecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297810", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041BGXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006237459", "@num": "2", "#text": "Décret n°2004-1525 du 30 décembre 2004 - art. 2 () JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000607009", "@nortexte": "BUDF0400064D", "@numtexte": "2004-1525", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000025624869", "@num": "280 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624930", "@num": "41 duovicies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648624", "@num": "L214-3", "#text": "Code monétaire et financier - art. L214-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191373", "@fin": "2999-01-01", "#text": "G : Fonds communs de placement, fonds professionnels de capital investissement et fonds professionnels spécialisés", "@debut": "1981-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297809", "@fin": "2004-12-31", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297810", "@fin": "2012-04-01", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624960", "@fin": "2999-01-01", "@num": "41 sexdecies A", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois de l'agrément délivré par l'Autorité des marchés financiers prévu à l'article L. 214-3 du code monétaire et financier ou dans le mois de la déclaration faite à l'Autorité des marchés financiers pour les fonds qui ne sont pas soumis à cet agrément, le gérant dépose auprès de la direction des services fiscaux dans le ressort de laquelle il souscrit sa déclaration de résultats, une déclaration d'existence du fonds et un exemplaire du règlement de celui-ci.
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Le gérant d'un fonds commun de placement informe la direction des services fiscaux mentionnée au premier alinéa de la transformation, de la fusion, de la scission ou de la liquidation du fonds prévues à l'article L. 214-3 du code monétaire et financier dans le délai mentionné au premier alinéa.
" } }, "LEGIARTI000006329884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329884", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 undecies, 97", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329884", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui réalisent en France, directement ou par personne interposée, des opérations imposables en application de l'article 150 undecies du code général des impôts doivent, pour l'application de l'article 97 du même code, déclarer sur une formule spéciale délivrée par l'administration le montant du profit net imposable ou de la perte nette ainsi que les éléments nécessaires à leur détermination.
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Les contribuables qui demandent à bénéficier d'un report des pertes subies au cours des cinq années antérieures sont tenus d'indiquer sur cette déclaration le détail par année des pertes reportées.
" } }, "LEGIARTI000006329885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329885", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329888", "@num": "5", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329885", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements et les personnes qui tiennent le compte des opérations réalisées par leurs clients sur les parts d'un fonds commun d'intervention sur les marchés à terme adressent, avant le 16 février de chaque année à la direction des services fiscaux du lieu de leur résidence ou de leur principal établissement, un document mentionnant, pour chaque propriétaire de parts, le montant global, compte non tenu des frais, des cessions ou des rachats de parts réalisés au cours de l'année précédente.
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Ces renseignements sont indiqués sur la déclaration prévue au 1 de l'article 242 ter du code général des impôts lorsque celle-ci doit être souscrite ou, à défaut, sur un imprimé établi selon le même modèle et comportant l'identification du déclarant et celle du bénéficiaire.
" } }, "LEGIARTI000006329886": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329886", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329886.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41 sexdecies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000739024", "#text": "Décret 95-1332 1995-12-28", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329886", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le dépositaire des actifs du fonds adresse, le cas échéant, avant le 16 février à la direction des services fiscaux du lieu de sa résidence ou de son principal établissement, un document faisant apparaître pour l'année précédente :
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1. Dans l'hypothèse où l'un des propriétaires de parts a détenu plus de 10 p. 100 des parts pendant une partie de l'année, la période pendant laquelle la limite de 10 p. 100 a été dépassée, les renseignements mentionnés à l'article 41 sexdecies B de l'annexe III au code général des impôts concernant l'intéressé, ainsi que le nombre de parts qu'il détient ;
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2. En cas de dissolution du fonds ou de distribution par le fonds d'une partie de ses avoirs entraînant annulation d'une fraction des parts de ce fonds :
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a) La date de la dissolution ou de la distribution des avoirs ;
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b) Les renseignements mentionnés à l'article 41 sexdecies B précité concernant chaque propriétaire de parts ainsi que le nombre des parts dont il disposait avant la dissolution ou, en cas de distribution d'avoirs, le nombre de ses parts annulées et leur valeur moyenne pondérée d'acquisition ;
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c) Le montant des attributions en nature ou en espèces autres que celles présentant le caractère de revenus de capitaux mobiliers revenant à chaque propriétaire.
" } }, "LEGIARTI000006329887": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329887", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329887.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329888", "@num": "5", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329887", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les opérations sur parts de fonds communs d'intervention sur les marchés à terme sont réalisées par l'intermédiaire d'une société mentionnée à l'article 8 du code général des impôts, la société doit déclarer à l'administration, selon les modalités définies à l'article 2 du présent décret, la quote-part des cessions ou des rachats mentionnés à ce même article qui correspond aux droits de chacun des associés.
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" } }, "LEGIARTI000006329889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329889", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329889.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41 sexdecies A à 41 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316235", "@num": "R87-3", "#text": "Livre des procédures fiscales - art. R87-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329889", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le gérant d'un fonds commun d'intervention sur les marchés à terme ou le dépositaire des actifs de ce fonds est soumis aux obligations définies aux articles 41 sexdecies A à 41 sexdecies F de l'annexe III au code général des impôts et à l'article R. 87-1 du livre de procédures fiscales.
\n
" } }, "LEGIARTI000006329890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006329890", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHKCXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000739024", "@nor": "BUDF9520893D", "@num": "95-1332", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000739024", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1332 du 28 décembre 1995 fixant les modalités d'imposition des profits réalisés sur parts de fonds communs d'intervention sur les marchés à terme ainsi que les obligations déclaratives des opérateurs et des intermédiaires", "@debut": "1995-12-30", "@id_txt": "LEGITEXT000005620038", "@c_titre_court": "Décret n°95-1332 du 28 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-30", "@date_signature": "1995-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006329890", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1995-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 2 et 4 du présent décret s'appliquent aux profits réalisés à compter du 1er janvier 1996.
\n
" } }, "LEGIARTI000025624960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 sexdecies A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025624960", "URL": "article/LEGI/ARTI/00/00/25/62/49/LEGIARTI000025624960.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604233", "@num": "25", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000025624869", "@num": "280 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 280 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624930", "@num": "41 duovicies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042161123", "@num": "41 sexdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799387", "@num": "41 sexdecies G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648624", "@num": "L214-3", "#text": "Code monétaire et financier - art. L214-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191373", "@fin": "2999-01-01", "#text": "G : Fonds communs de placement, fonds professionnels de capital investissement et fonds professionnels spécialisés", "@debut": "1981-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297809", "@fin": "2004-12-31", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297810", "@fin": "2012-04-01", "@num": "41 sexdecies A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624960", "@fin": "2999-01-01", "@num": "41 sexdecies A", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans le mois de l'agrément délivré par l'Autorité des marchés financiers prévu à l'article L. 214-3 du code monétaire et financier ou dans le mois de la déclaration faite à l'Autorité des marchés financiers pour les fonds qui ne sont pas soumis à cet agrément, le gérant dépose auprès de la direction départementale ou, le cas échéant, régionale des finances publiques dans le ressort de laquelle il souscrit sa déclaration de résultats, une déclaration d'existence du fonds et un exemplaire du règlement de celui-ci.
\n
Le gérant d'un fonds commun de placement informe la direction départementale ou, le cas échéant, régionale des finances publiques mentionnée au premier alinéa de la transformation, de la fusion, de la scission ou de la liquidation du fonds prévues à l'article L. 214-3 du code monétaire et financier dans le délai mentionné au premier alinéa.
" } }, "LEGIARTI000029311491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029311491", "URL": "article/LEGI/ARTI/00/00/29/31/14/LEGIARTI000029311491.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000029356824", "#text": "Code général des impôts, annexe 3, CGIAN3. - VIII bis : Profits réalisés sur les instruments... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356820", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356817", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297855", "@num": "41 septdecies M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297859", "@num": "41 septdecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies O (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297861", "@num": "41 septdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies P (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297863", "@num": "41 septdecies Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297867", "@num": "41 septdecies S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies S (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297869", "@num": "41 septdecies T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies T (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624933", "@num": "41 septdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies V (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "article 150 ter du code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029310896", "@nor": "FCPE1409928D", "@num": "2014-852", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-852 du 29 juillet 2014 relatif aux obligations déclaratives des particuliers réalisant, directement, par personne interposée ou par l'intermédiaire d'une fiducie des opérations sur des instruments financiers à terme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029310896", "@c_titre_court": "DÉCRET n°2014-852 du 29 juillet 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-852 du 29 juillet 2014 relatif aux obligations déclaratives des particuliers réalisant, directement, par personne interposée ou par l'intermédiaire d'une fiducie des opérations sur des instruments financiers à terme", "@debut": "2014-08-01", "@id_txt": "LEGITEXT000029311481", "@c_titre_court": "DÉCRET n°2014-852 du 29 juillet 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-07-31", "@date_signature": "2014-07-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029311491", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029310905", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. VIII bis : Profits réalisés sur les instruments financiers à terme, Art. 41 septdecies H, Art. 41 septdecies I, Art. 41 septdecies K\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 41 septdecies J, Art. 41 septdecies L, Art. 41 septdecies M, Art. 41 septdecies N, Art. 41 septdecies O, Art. 41 septdecies P, Art. 41 septdecies Q, Art. 41 septdecies R, Art. 41 septdecies S, Art. 41 septdecies T, Art. 41 septdecies U, Art. 41 septdecies V, Art. 41 septdecies W, Art. 41 septdecies X\n
\n

\n
\n
\n
" } }, "LEGIARTI000006297868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies T", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-12", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297868", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297868.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041CGXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 undecies, 97", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329884", "@num": "1", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 1 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329886", "@num": "3", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 3 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191384", "@fin": "2999-01-01", "#text": "4° : Profits réalisés lors de la cession ou du rachat de parts de fonds communs d'intervention sur les marchés à terme", "@debut": "1996-05-12" } ] }, "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": "LEGIARTI000006297868", "@fin": "2004-06-12", "@num": "41 septdecies T", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297869", "@fin": "2014-08-01", "@num": "41 septdecies T", "@etat": "ABROGE", "@debut": "2004-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables qui réalisent en France, directement ou par personne interposée, des opérations imposables en application de l'article 150 undecies du code général des impôts doivent, pour l'application de l'article 97 du même code, déclarer sur une formule spéciale délivrée par l'administration le montant du profit net imposable ou de la perte nette ainsi que les éléments nécessaires à leur détermination.
\n
Les contribuables qui demandent à bénéficier d'un report des pertes subies au cours des cinq années antérieures sont tenus d'indiquer sur cette déclaration le détail par année des pertes reportées.
" } }, "LEGIARTI000006297870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297870", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041CGXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329886", "@num": "3", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 3 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000006316242", "@num": "R96 C-4", "#text": "Livre des procédures fiscales - art. R96 C-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191384", "@fin": "2999-01-01", "#text": "4° : Profits réalisés lors de la cession ou du rachat de parts de fonds communs d'intervention sur les marchés à terme", "@debut": "1996-05-12" } ] }, "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": "LEGIARTI000006297870", "@fin": "2012-04-01", "@num": "41 septdecies U", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025624936", "@fin": "2014-08-01", "@num": "41 septdecies U", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les établissements et les personnes qui tiennent le compte des opérations réalisées par leurs clients sur les parts d'un fonds commun d'intervention sur les marchés à terme adressent, avant le 16 février de chaque année à la direction des services fiscaux du lieu de leur résidence ou de leur principal établissement, un document mentionnant, pour chaque propriétaire de parts, le montant global, compte non tenu des frais, des cessions ou des rachats de parts réalisés au cours de l'année précédente.
\n
Ces renseignements sont indiqués sur la déclaration prévue au 1 de l'article 242 ter du code général des impôts lorsque celle-ci doit être souscrite ou, à défaut, sur un imprimé établi selon le même modèle et comportant l'identification du déclarant et celle du bénéficiaire.
" } }, "LEGIARTI000006297871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies V", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297871", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041CGXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41 sexdecies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006329884", "@num": "1", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 1 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329886", "@num": "3", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 3 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191384", "@fin": "2999-01-01", "#text": "4° : Profits réalisés lors de la cession ou du rachat de parts de fonds communs d'intervention sur les marchés à terme", "@debut": "1996-05-12" } ] }, "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": "LEGIARTI000006297871", "@fin": "2004-12-31", "@num": "41 septdecies V", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297872", "@fin": "2012-04-01", "@num": "41 septdecies V", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025624933", "@fin": "2014-08-01", "@num": "41 septdecies V", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le dépositaire des actifs du fonds adresse, le cas échéant, avant le 16 février à la direction des services fiscaux du lieu de sa résidence ou de son principal établissement, un document faisant apparaître pour l'année précédente :
\n
1. Dans l'hypothèse où l'un des propriétaires de parts a détenu plus de 10 p. 100 des parts pendant une partie de l'année, la période pendant laquelle la limite de 10 p. 100 a été dépassée, les renseignements mentionnés à l'article 41 sexdecies B concernant l'intéressé, ainsi que le nombre de parts qu'il détient ;
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2. En cas de dissolution du fonds ou de distribution par le fonds d'une partie de ses avoirs entraînant annulation d'une fraction des parts de ce fonds :
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a. La date de la dissolution ou de la distribution des avoirs ;
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b. Les renseignements mentionnés à l'article 41 sexdecies B précité concernant chaque propriétaire de parts ainsi que le nombre des parts dont il disposait avant la dissolution ou, en cas de distribution d'avoirs, le nombre de ses parts annulées et leur valeur moyenne pondérée d'acquisition ;
\n
c. Le montant des attributions en nature ou en espèces autres que celles présentant le caractère de revenus de capitaux mobiliers revenant à chaque propriétaire.
" } }, "LEGIARTI000006297873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 septdecies W", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-08-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006297873", "URL": "article/LEGI/ARTI/00/00/06/29/78/LEGIARTI000006297873.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041CGXXXXXEA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329884", "@num": "1", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 1 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329885", "@num": "2", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 2 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329886", "@num": "3", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 3 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329887", "@num": "4", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 4 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "LEGIARTI000006329890", "@num": "7", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 7 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "@id": "LEGIARTI000029311491", "@num": "1", "#text": "DÉCRET n°2014-852 du 29 juillet 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029310896", "@nortexte": "FCPE1409928D", "@numtexte": "2014-852", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-07-29" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316242", "@num": "R96 C-4", "#text": "Livre des procédures fiscales - art. R96 C-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "Code général des impôts, CGI. - art. 8", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191384", "@fin": "2999-01-01", "#text": "4° : Profits réalisés lors de la cession ou du rachat de parts de fonds communs d'intervention sur les marchés à terme", "@debut": "1996-05-12" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297873", "@fin": "2014-08-01", "@num": "41 septdecies W", "@etat": "ABROGE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque les opérations sur parts de fonds communs d'intervention sur les marchés à terme sont réalisées par l'intermédiaire d'une société mentionnée à l'article 8 du code général des impôts, la société doit déclarer à l'administration, selon les modalités définies à l'article 41 septdecies U, la quote-part des cessions ou des rachats mentionnés à ce même article qui correspond aux droits de chacun des associés.
\n
" } }, "LEGIARTI000006316235": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R87-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006316235", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316235.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR087ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329889", "@num": "6", "#text": "Décret n°95-1332 du 28 décembre 1995 - art. 6 (V) JORF 30 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000739024", "@nortexte": "BUDF9520893D", "@numtexte": "95-1332", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-28" }, { "@id": "JORFTEXT000000377595", "#text": "Décret 96-557 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000377595", "@nortexte": "BUDF9600022D", "@numtexte": "96-557", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-06-21" }, { "@id": "LEGIARTI000006316605", "@num": "R87-1", "#text": "Livre des procédures fiscales - art. R87-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180146", "@fin": "2999-01-01", "#text": "9° : Institutions et organismes versant des rémunérations ou répartissant des fonds", "@debut": "1983-05-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163138", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316235", "@fin": "2999-01-01", "@num": "R87-3", "@etat": "VIGUEUR", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le gérant d'un fonds commun d'intervention sur les marchés à terme ou le dépositaire des actifs de ce fonds est soumis aux obligations définies à l'article R. 87-1.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025624960", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006297809", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006329885", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000029311491", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006329886", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006329887", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006329890", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006329889", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006297810", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006329884", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000192528": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS ET SES ANNEXES I,II ET III,A COMPTER DU 12-05-1996.
APPLICATION DE L'ART. 11 DE LA LOI 51447 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000721124", "#text": "Décret n° 91-1266 du 19 décembre 1991", "@sens": 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n°96-82 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000557687", "@nortexte": "INDD9600017D", "@numtexte": "96-82", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000738847", "#text": "Décret n°96-81 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000738847", "@nortexte": "INDD9600015D", "@numtexte": "96-81", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000558948", "#text": "Décret n°96-100 du 7 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558948", "@nortexte": "AGRB9502451D", "@numtexte": "96-100", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-07" }, { "@id": "JORFTEXT000000376141", "#text": "Loi n°96-109 du 14 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000376141", "@nortexte": "ECOX9500155L", "@numtexte": "96-109", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-14" }, { "@id": "JORFTEXT000000559373", "#text": "Décret n°96-116 du 8 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559373", "@nortexte": "BUDF9510078D", "@numtexte": "96-116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-08" }, { "@id": "JORFTEXT000000741297", "#text": "Décret n°96-139 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000741297", "@nortexte": "EQUT9600140D", "@numtexte": "96-139", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000559120", "#text": "Loi n°96-142 du 21 février 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000558907", "#text": "Décret n° 96-205 du 15 mars 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000558907", "@nortexte": "AGRD9502507D", "@numtexte": "96-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-15" }, { "@id": "JORFTEXT000000193354", "#text": "LOI n° 96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006295377", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294176", "@num": "163 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294178", "@num": "163 quindecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294181", "@num": "163 quindecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293682", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 17 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296444", "@num": "172", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293683", "@num": "18", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 18 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293685", "@num": "19", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 19 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293686", "@num": "20", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 20 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294375", "@num": "201 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293687", "@num": "21", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 21 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294422", "@num": "232", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 232 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295568", "@num": "242-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294617", "@num": "275 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 275 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295666", "@num": "294 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294811", "@num": "310 F bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 F bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294909", "@num": "321", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296419", "@num": "328", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 328 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295989", "@num": "339", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 339 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295996", "@num": "340", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 340 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296014", "@num": "345", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 345 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296020", "@num": "346", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 346 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296027", "@num": "347", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 347 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294967", "@num": "348", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 348 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294969", "@num": "349", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 349 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296030", "@num": "350", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 350 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295884", "@num": "357 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295893", "@num": "357 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295897", "@num": "357 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 D (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295901", "@num": "357 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 E (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296081", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295970", "@num": "363 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295977", "@num": "363 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296045", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294981", "@num": "363 DA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295942", "@num": "363 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296059", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296066", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295952", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296071", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296075", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299069", "@num": "169", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 169 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297465", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297451", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299188", "@num": "225", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 225 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299226", "@num": "266 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299463", "@num": "333 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297766", "@num": "39 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 39 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299758", "@num": "406 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297936", "@num": "41 DC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297868", "@num": "41 septdecies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297870", "@num": "41 septdecies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297871", "@num": "41 septdecies V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297873", "@num": "41 septdecies W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298042", "@num": "46 AG-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298059", "@num": "46 AGA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AGA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298167", "@num": "46 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298292", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298292", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296821", "@num": "46 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296938", "@num": "73 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 73 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305761", "@num": "1036", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1036 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": 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"@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303301", "@num": "199 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308371", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303256", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308685", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303615", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308753", "@num": "223 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303655", "@num": "223 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303716", "@num": "223 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303744", "@num": "223 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303802", "@num": "231 bis Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303805", "@num": "231 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309260", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303996", "@num": "238 bis HI", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309140", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304126", "@num": "239 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 sexies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309308", "@num": "257", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304259", "@num": "260 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309398", "@num": "261 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304311", "@num": "273 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304331", "@num": "277 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 277 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304370", "@num": "279 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304639", "@num": "302 bis ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307490", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314695", "@num": "362", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 362 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307570", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302280", "@num": "39 AA bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 AA bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302364", "@num": "39 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302353", "@num": "39 quinquies H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304745", "@num": "401", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 401 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309845", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307751", "@num": "57", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307808", "@num": "73 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 73 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305402", "@num": "775 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310388", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310411", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307040", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310897", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311075", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307155", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302613", "@num": "92 B nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302612", "@num": "92 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302611", "@num": "92 B septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305663", "@num": "968 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311283", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293497", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380373", "@num": "1090 C", "#text": "Code général des impôts, CGI. - art. 1090 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915722", "@num": "1090 D", "#text": "Code général des impôts, CGI. - art. 1090 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305890", "@num": "1090 F", "#text": "Code général des impôts, CGI. - art. 1090 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949226", "@num": "131 sexies", "#text": "Code général des impôts, CGI. - art. 131 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381463", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260042", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060346", "@num": "1638 bis", "#text": "Code général des impôts, CGI. - art. 1638 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045404682", "@num": "1649 octies", "#text": "Code général des impôts, CGI. - art. 1649 octies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303697", "@num": "223 P", "#text": "Code général des impôts, CGI. - art. 223 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062242", "@num": "223 T", "#text": "Code général des impôts, CGI. - art. 223 T (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805452", "@num": "231 bis Q", "#text": "Code général des impôts, CGI. - art. 231 bis Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872754", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846445", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641607", "@num": "231 quater", "#text": "Code général des impôts, CGI. - art. 231 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091630", "@num": "279 bis", "#text": "Code général des impôts, CGI. - art. 279 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297874", "@num": "41 septdecies X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°96-556 du 21 juin 1995", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "AGRICULTEUR", "JEUNE AGRICULTEUR", "AIDE A L'INSTALLATION", "IMPOT DIRECT", "IMPOT SUR LE REVENU", "IMPOSITION", "EXPLOITATION AGRICOLE", "ASSOCIE", "REVENU", "ENTREPRISE", "BENEFICE", "EXPLOITANT AGRICOLE", "CONTRAT DE CAPITALISATION", "BON DE CAPITALISATION", "ACTION", "PART SOCIALE", "COMPTE BLOQUE", "INTERET", "DECLARATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-556 du 21 juin 1995 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000192528", "NOR": "BUDF9600021D", "NUM": "96-556", "DATE_PUBLI": "1996-06-23", "DATE_TEXTE": "1995-06-21", "NUM_PARUTION": 145, "ORIGINE_PUBLI": "JORF n°145 du 23 juin 1996", "PAGE_DEB_PUBLI": 9413, "PAGE_FIN_PUBLI": 19960623 } }, "META_COMMUN": { "ID": "JORFTEXT000000192528", "URL": "texte/version/JORF/TEXT/00/00/00/19/25/JORFTEXT000000192528.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996556" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le code général des impôts et ses annexes I, II et III ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 21 juin 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000192528", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297874", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297874", "liens_entrants": true }

Article 41 septdecies X AUTONOME ABROGE, en vigueur du 12/05/1996 au 01/08/2014 (Code général des impôts, annexe III)