{ "article": { "LEGIARTI000006298654": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70 septies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298654", "URL": "article/LEGI/ARTI/00/00/06/29/86/LEGIARTI000006298654.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0070AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296917", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304260", "@num": "260 B", "#text": "Code général des impôts, CGI. - art. 260 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179352", "@fin": "2999-01-01", "#text": "I bis : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162244", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298654", "@fin": "2999-01-01", "@num": "70 septies", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions de l'article 70 sexies les dispositions de l'article 260 B du code général des impôts ne s'appliquent pas aux opérations qui ne se rattachent pas spécifiquement au commerce des valeurs et de l'argent et aux opérations de crédit-bail.
\n
" } }, "LEGIARTI000006296917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-01-25", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296917", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296917.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0070ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 260 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162136", "@fin": "1988-07-15", "#text": "CHAMP D'APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146784", "@fin": "1988-07-15", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133735", "@fin": "1988-07-15", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296917", "@fin": "1984-01-25", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296918", "@fin": "1988-01-23", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296919", "@fin": "1997-04-11", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296920", "@fin": "2999-01-01", "@num": "70 sexies", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 260 B du code général des impôts, les activités bancaires ou financières s'entendent des activités exercées par les banquiers, les établissements financiers, les agents de change, changeurs, escompteurs et remisiers.
\n
Il en est de même des opérations se rattachant aux activités énumérées au premier alinéa et réalisées par des personnes non visées à cet alinéa lorsqu'elles constituent l'activité principale de ces personnes.
" } }, "LEGIARTI000006296918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-23", "DATE_DEBUT": "1984-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006296918", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0070ADXXXXXAB" } }, "NOTA": { "CONTENU": ".
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 260 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 94 II JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006776478", "@num": "25", "#text": "Loi n°88-70 du 22 janvier 1988 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162136", "@fin": "1988-07-15", "#text": "CHAMP D'APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146784", "@fin": "1988-07-15", "#text": "TAXE SUR LA VALEUR AJOUTEE *TVA*", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133735", "@fin": "1988-07-15", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296917", "@fin": "1984-01-25", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296918", "@fin": "1988-01-23", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296919", "@fin": "1997-04-11", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296920", "@fin": "2999-01-01", "@num": "70 sexies", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 260 B du code général des impôts, les activités bancaires ou financières s'entendent des activités exercées par les établissements de crédit, les agents de change, changeurs, escompteurs et remisiers.
\n
Il en est de même des opérations se rattachant aux activités énumérées au premier alinéa et réalisées par des personnes non visées à cet alinéa lorsqu'elles constituent l'activité principale de ces personnes.
" } }, "LEGIARTI000006296919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1988-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006296919", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296919.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0070ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 260 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006776478", "@num": "25", "#text": "Loi n°88-70 du 22 janvier 1988 - art. 25 (Ab) JORF 23 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179352", "@fin": "2999-01-01", "#text": "I bis : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162244", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006296917", "@fin": "1984-01-25", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296918", "@fin": "1988-01-23", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296919", "@fin": "1997-04-11", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296920", "@fin": "2999-01-01", "@num": "70 sexies", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 260 B du code général des impôts, les activités bancaires ou financières s'entendent des activités exercées par les établissements de crédit, les sociétés de bourse, changeurs, escompteurs et remisiers.
\n
Il en est de même des opérations se rattachant aux activités énumérées au premier alinéa et réalisées par des personnes non visées à cet alinéa lorsqu'elles constituent l'activité principale de ces personnes.
" } }, "LEGIARTI000006296920": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "70 sexies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006296920", "URL": "article/LEGI/ARTI/00/00/06/29/69/LEGIARTI000006296920.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0070ADXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006710384", "@num": "94", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 94 (V) JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304260", "@num": "260 B", "#text": "Code général des impôts, CGI. - art. 260 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179352", "@fin": "2999-01-01", "#text": "I bis : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162244", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006296917", "@fin": "1984-01-25", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296918", "@fin": "1988-01-23", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296919", "@fin": "1997-04-11", "@num": "70 sexies", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296920", "@fin": "2999-01-01", "@num": "70 sexies", "@etat": "VIGUEUR", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 260 B du code général des impôts, les activités bancaires ou financières s'entendent des activités exercées par les établissements de crédit, les prestataires de services d'investissement changeurs, escompteurs et remisiers.
\n
Il en est de même des opérations se rattachant aux activités énumérées au premier alinéa et réalisées par des personnes non visées à cet alinéa lorsqu'elles constituent l'activité principale de ces personnes.
" } }, "LEGIARTI000006304260": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304260", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304260.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ACXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 70 sexies et 70 septies de l'annexe III.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 70 sexies, 70 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2001-07-02 3L-2-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations qui se rattachent aux activités bancaires, financières et, d'une manière générale, au commerce des valeurs et de l'argent, telles que ces activités sont définies par décret (1), peuvent, lorsqu'elles sont exonérées de taxe sur la valeur ajoutée, être soumises sur option à cette taxe.
\n
L'option s'applique à l'ensemble de ces opérations et elle a un caractère définitif.
\n
Elle prend effet à compter du premier jour du mois suivant celui au cours duquel elle est déclarée au service local des impôts.
" } }, "LEGIARTI000006304261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-11", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304261", "URL": "article/LEGI/ARTI/00/00/06/30/42/LEGIARTI000006304261.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0260ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 271", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006322342", "@num": "85", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 85 (V) JORF 31 décembre 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les opérations qui se rattachent aux activités bancaires, financières et, d'une manière générale, au commerce des valeurs et de l'argent, telles que ces activités sont définies par décret, peuvent, lorsqu'elles sont exonérées de taxe sur la valeur ajoutée, être soumises sur option à cette taxe.
\n
L'option s'applique à l'ensemble de ces opérations. Elle couvre obligatoirement une période de cinq années, y compris celle au cours de laquelle elle est déclarée.
\n
Elle prend effet à compter du premier jour du mois suivant celui au cours duquel elle est déclarée au service local des impôts.
\n
Elle est renouvelable par tacite reconduction par période de cinq années civiles, sauf dénonciation formulée deux mois avant l'expiration de chaque période.
\n
Toutefois, elle est reconduite de plein droit pour la période de cinq années civiles suivant celle au cours de laquelle ou à l'issue de laquelle les assujettis concernés ayant exercé cette option ont bénéficié d'un remboursement de taxe sur la valeur ajoutée prévu au IV de l'article 271.
" } }, "LEGIARTI000021948727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021948727", "URL": "article/LEGI/ARTI/00/00/21/94/87/LEGIARTI000021948727.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000021946858", "@num": "17", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les opérations qui se rattachent aux activités bancaires, financières et, d'une manière générale, au commerce des valeurs et de l'argent, telles que ces activités sont définies par décret, peuvent, lorsqu'elles sont exonérées de taxe sur la valeur ajoutée, être soumises sur option à cette taxe.

L'option s'applique à l'ensemble de ces opérations. Elle peut être dénoncée à partir du 1er janvier de la cinquième année qui suit celle au cours de laquelle elle a été exercée.

L'option ou sa dénonciation prend effet à compter du premier jour du mois suivant celui au cours duquel elle est formulée auprès du service des impôts.

\n
\n
" } }, "LEGIARTI000042914691": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-31", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914691", "URL": "article/LEGI/ARTI/00/00/42/91/46/LEGIARTI000042914691.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 162 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000042778717", "@num": "162", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

L'option s'applique à l'ensemble de ces opérations. Elle peut être dénoncée à partir du 1er janvier de la cinquième année qui suit celle au cours de laquelle elle a été exercée.

L'option ou sa dénonciation prend effet à compter du premier jour du mois suivant celui au cours duquel elle est formulée auprès du service des impôts.

Par dérogation au deuxième alinéa, l'option formulée par un assujetti unique constitué en application de l'article 256 C est exercée par secteur d'activité.

\n
\n
" } }, "LEGIARTI000044983610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044983610", "URL": "article/LEGI/ARTI/00/00/44/98/36/LEGIARTI000044983610.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 162 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

L'assujetti qui a exercé l'option l'applique aux seules opérations qu'il détermine. Cette option peut être dénoncée à partir du 1er janvier de la cinquième année qui suit celle au cours de laquelle elle a été exercée.

L'option ou sa dénonciation prend effet à compter du premier jour du mois suivant celui au cours duquel elle est formulée auprès du service des impôts.

Par dérogation au deuxième alinéa, l'option formulée par un assujetti unique constitué en application de l'article 256 C est exercée par secteur d'activité.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042914691", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044983610", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021948727", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296919", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296920", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304260", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006304261", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296918", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296917", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006298654", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006298654", "liens_entrants": true }

Article 70 septies AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe III)