{ "article": { "LEGIARTI000006299199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "249", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299199", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299199.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0249AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025625195", "@num": "260", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039662293", "@num": "60", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305182", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197109", "@fin": "2999-01-01", "#text": "2 : Actes soumis à la formalité fusionnée de l'enregistrement et de la publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191422", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179391", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162286", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299199", "@fin": "2999-01-01", "@num": "249", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les actes visés à l'article 647 du code général des impôts, pour lesquels il est impossible de procéder à la formalité fusionnée, sont :
\n
1° Les actes portant sur des immeubles situés en totalité dans les départements de la Moselle, du Bas-Rhin ou du Haut-Rhin ;
\n
2° Ceux qui ont fait l'objet d'un refus de publier et dont la régularisation ne peut être opérée.
" } }, "LEGIARTI000006305182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305182", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305182.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0647AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 634, 635", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 3, 74 S, 249", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000850274", "#text": "Décret 55-22 1955-01-04 ART. 28, 35, 36, 37", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285169", "@num": "35", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 35 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285170", "@num": "36", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 36 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000006285171", "@num": "37", "#text": "Décret n°55-22 du 4 janvier 1955 - art. 37 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "LEGIARTI000034607297", "@num": "73-1", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 73-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000034606949", "@num": "1", "#text": "Décret n°2017-770 du 4 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034598710", "@nortexte": "ECFE1709319D", "@numtexte": "2017-770", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGIARTI000041578418", "@num": "2019", "#text": "Code civil - art. 2019 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840165", "@num": "L16-8", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L16-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045535044", "@num": "Rubrique 5", "#text": "Code général des collectivités territoriales - art. Rubrique 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305740", "@num": "1023", "#text": "Code général des impôts, CGI. - art. 1023 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738408", "@num": "1045", "#text": "Code général des impôts, CGI. - art. 1045 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312812", "@num": "1717 bis", "#text": "Code général des impôts, CGI. - art. 1717 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304167", "@num": "244 quater A", "#text": "Code général des impôts, CGI. - art. 244 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496402", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447526", "@num": "664", "#text": "Code général des impôts, CGI. - art. 664 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026459532", "@num": "860", "#text": "Code général des impôts, CGI. - art. 860 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022335697", "@num": "878", "#text": "Code général des impôts, CGI. - art. 878 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293670", "@num": "3", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987152", "@num": "248", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299199", "@num": "249", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315468", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315075", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197302", "@fin": "2999-01-01", "#text": "2 : Actes soumis à la formalité fusionnée de l'enregistrement et de la publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048414748", "@fin": "1979-07-01", "@num": "647", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305182", "@fin": "1999-03-31", "@num": "647", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305183", "@fin": "2011-06-12", "@num": "647", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189078", "@fin": "2011-11-01", "@num": "647", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576954", "@fin": "2013-09-21", "@num": "647", "@etat": "MODIFIE", "@debut": "2011-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978358", "@fin": "2014-07-01", "@num": "647", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447532", "@fin": "2023-01-01", "@num": "647", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868364", "@fin": "2999-01-01", "@num": "647", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier (1). La nouvelle formalité prend nom de \"formalité fusionnée\".

Sont exclus de ce régime : les décisions judiciaires, les mutations à titre gratuit, les baux de plus de douze ans à durée limitée, les actes qui contiennent à la fois des dispositions soumises à publicité et d'autres qui ne le sont pas ainsi que ceux pour lesquels il est impossible de procéder à la formalité fusionnée (2).

II. - L'enregistrement des actes soumis à cette formalité et assujettis obligatoirement à la publicité foncière résulte de leur publicité. Il en est de même pour les actes admis à la publicité foncière à titre facultatif lorsque la publicité est requise en même temps que l'enregistrement.

III. - La formalité fusionnée doit être requise dans les deux mois de la date de l'acte. Toutefois, en ce qui concerne les actes dont la publication est facultative, les formalités de l'enregistrement et de la publicité foncière demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu aux articles 634 et 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière l'acte est néanmoins réputé enregistré à la date du dépôt (3).

(1) Voir décret n° 55-22 du 4 janvier 1955, art. 28, 35, 36 et 37.

(2) Annexe III, art. 249.

(3) Voir Annexe II, art. 3 et 74 S.

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I. - Les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier. La nouvelle formalité prend nom de \"formalité fusionnée\".

Sont exclus de ce régime : les décisions judiciaires, les mutations à titre gratuit, les baux de plus de douze ans à durée limitée, et les actes (1) pour lesquels il est impossible de procéder à la formalité fusionnée.

IV. - En cas de rejet de la formalité de publicité foncière l'acte est néanmoins réputé enregistré à la date du dépôt.

(1) Ces dispositions s'appliquent aux actes établis à compter du 1er juillet 1999).

\n
" } }, "LEGIARTI000024189078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-11-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024189078", "URL": "article/LEGI/ARTI/00/00/24/18/90/LEGIARTI000024189078.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 16 XXIII de la loi n° 2010-237 du 9 mars 2010.

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I. - Les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier. La nouvelle formalité prend nom de \"formalité fusionnée\".

Sont exclus de ce régime : les décisions judiciaires, les mutations à titre gratuit, les baux de plus de douze ans à durée limitée, et les actes pour lesquels il est impossible de procéder à la formalité fusionnée.

III. - La formalité fusionnée doit être requise dans les deux mois de la date de l'acte. Toutefois, en ce qui concerne les actes dont la publication est facultative, les formalités de l'enregistrement et de la publicité foncière demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu à l'article 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière l'acte est néanmoins réputé enregistré à la date du dépôt.

" } }, "LEGIARTI000024576954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-09-21", "DATE_DEBUT": "2011-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024576954", "URL": "article/LEGI/ARTI/00/00/24/57/69/LEGIARTI000024576954.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2011-1117 du 19 septembre 2011 article 1 III : Le 8° du I s'applique à compter du 1er novembre 2011.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000034607297", "@num": "73-1", "#text": "Décret n°55-1350 du 14 octobre 1955 - art. 73-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000491272", "@numtexte": "55-1350", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-14" }, { "@id": "LEGIARTI000025091762", "@num": "1er", "#text": "LOI n° 2011-1117 du 19 septembre 2011 - art. 1er (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024574328", "@nortexte": "BCRX1121059L", "@numtexte": "2011-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-09-19" }, { "@id": "LEGIARTI000034606949", "@num": "1", "#text": "Décret n°2017-770 du 4 mai 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034598710", "@nortexte": "ECFE1709319D", "@numtexte": "2017-770", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGITEXT000037615804", "#text": "Arrêté du 9 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037615201", "@nortexte": "CPAE1830717A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-11-09" }, { "@id": "LEGIARTI000041578418", "@num": "2019", "#text": "Code civil - art. 2019 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840165", "@num": "L16-8", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L16-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045535044", "@num": "Rubrique 5", "#text": "Code général des collectivités territoriales - art. Rubrique 5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305740", "@num": "1023", "#text": "Code général des impôts, CGI. - art. 1023 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738408", "@num": "1045", "#text": "Code général des impôts, CGI. - art. 1045 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "Code général des impôts, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312812", "@num": "1717 bis", "#text": "Code général des impôts, CGI. - art. 1717 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304167", "@num": "244 quater A", "#text": "Code général des impôts, CGI. - art. 244 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496402", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447526", "@num": "664", "#text": "Code général des impôts, CGI. - art. 664 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026459532", "@num": "860", "#text": "Code général des impôts, CGI. - art. 860 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022335697", "@num": "878", "#text": "Code général des impôts, CGI. - art. 878 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293670", "@num": "3", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987152", "@num": "248", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299199", "@num": "249", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297146", "@num": "252", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 252 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315468", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315075", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197302", "@fin": "2999-01-01", "#text": "2 : Actes soumis à la formalité fusionnée de l'enregistrement et de la publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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I. - Les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier. La nouvelle formalité prend nom de \" formalité fusionnée \".

III. - La formalité fusionnée doit être requise dans le délai d'un mois à compter de la date de l'acte. Toutefois, en cas d'adjudication, ce délai est porté à deux mois. En ce qui concerne les actes dont la publication est facultative, les formalités de l'enregistrement et de la publicité foncière demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu à l'article 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière l'acte est néanmoins réputé enregistré à la date du dépôt.

" } }, "LEGIARTI000025625195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025625195", "URL": "article/LEGI/ARTI/00/00/25/62/51/LEGIARTI000025625195.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604377", "@num": "32", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000006299199", "@num": "249", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 249", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199042", "@fin": "2999-01-01", "#text": "c : Interdictions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197112", "@fin": "2999-01-01", "#text": "2 : Modalités d'exécution", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191423", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179391", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162286", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299218", "@fin": "2012-04-01", "@num": "260", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025625195", "@fin": "2999-01-01", "@num": "260", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions du 2° de l'article 249 il est fait défense aux comptables de la direction générale des finances publiques chargés de la formalité de l'enregistrement d'enregistrer les actes obligatoirement soumis à la formalité fusionnée.
\n
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I. - Les formalités de l'enregistrement et de la publicité foncière sont fusionnées pour les actes publiés au fichier immobilier et les actes portant sur des droits inscrits sur le livre foncier de Mayotte, à l'exclusion des privilèges et hypothèques mentionnés au i du 1° de l'article 2521 du code civil. La nouvelle formalité prend nom de \" formalité fusionnée \".

II. - L'enregistrement des actes soumis à cette formalité et assujettis obligatoirement à la publicité foncière ou de ceux portant sur des droits devant être inscrits sur le livre foncier de Mayotte résulte de leur publicité ou de leur inscription. Il en est de même pour les actes admis à la publicité foncière ou pour ceux portant sur des droits inscrits à titre facultatif lorsque la publicité ou l'inscription est requise en même temps que l'enregistrement.

III. - La formalité fusionnée doit être requise dans le délai d'un mois à compter de la date de l'acte. Toutefois, en cas d'adjudication, ce délai est porté à deux mois. En ce qui concerne les actes dont la publication ou ceux portant sur des droits dont l'inscription est facultative, les formalités de l'enregistrement et de la publicité foncière ou de l'inscription demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu à l'article 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière ou de refus avec inscription provisoire conservatoire l'acte est néanmoins réputé enregistré à la date du dépôt.

" } }, "LEGIARTI000028447532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2014-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028447532", "URL": "article/LEGI/ARTI/00/00/28/44/75/LEGIARTI000028447532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 17 III de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article 647, dans leur rédaction issue de la présente loi, s'appliquent aux mutations à titre gratuit intervenant à compter du 1er juillet 2014.

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Sont exclus de ce régime : les décisions judiciaires, les baux de plus de douze ans à durée limitée, et les actes pour lesquels il est impossible de procéder à la formalité fusionnée.

III. - La formalité fusionnée doit être requise dans le délai d'un mois à compter de la date de l'acte. Toutefois, en cas d'adjudication, ce délai est porté à deux mois. En ce qui concerne les actes dont la publication ou ceux portant sur des droits dont l'inscription est facultative, les formalités de l'enregistrement et de la publicité foncière ou de l'inscription demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu à l'article 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière ou de refus avec inscription provisoire conservatoire l'acte est néanmoins réputé enregistré à la date du dépôt.

" } }, "LEGIARTI000039662293": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000039662293", "URL": "article/LEGI/ARTI/00/00/39/66/22/LEGIARTI000039662293.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000032645352", "#text": "Arrêté du 4 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032644033", "@nortexte": "FCPE1609497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-04" }, { "@id": "LEGIARTI000039661220", "@num": "1", "#text": "Arrêté du 18 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039656489", "@nortexte": "CPAE1936648A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-18" }, { "@id": "LEGIARTI000006299199", "@num": "249", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 249 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299195", "@num": "245", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179504", "@fin": "2999-01-01", "#text": "1° : Actes dispensés de la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162414", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales : des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146921", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300777", "@fin": "2016-06-08", "@num": "60", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032669040", "@fin": "2018-11-17", "@num": "60", "@etat": "MODIFIE", "@debut": "2016-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037617203", "@fin": "2019-12-23", "@num": "60", "@etat": "MODIFIE", "@debut": "2018-11-17", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039662293", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "2019-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les dispositions de l'article 245 de l'annexe III au code général des impôts s'appliquent à ceux des actes énumérés ci-après qui donnent ouverture à un droit fixe d'enregistrement ou sont dispensés de droits :

Actes concernant l'état des personnes et leur régime matrimonial à l'exclusion des contrats de mariage contenant des donations actuelles entre vifs ;

Baux de biens meubles autres que les fonds de commerce, et tous actes modifiant de tels baux ou des baux à durée limitée d'immeubles urbains ;

Procurations, substitutions de pouvoirs, et tous actes relatifs aux obligations, privilèges et hypothèques ;

Inventaires ;

Actes relatifs au règlement des successions ;

Actes de dépôts de documents ou pièces déjà enregistrés ou dispensés de cette formalité ;

Actes emportant abandon de biens par héritier bénéficiaire, abandon d'usufruit, abandon de quotité disponible ;

Baux de carrière ou de mines ;

Certificats de propriété ;

Consentements à exercer une profession ;

Consentements à exécution de testaments ou donations ;

Délivrances de legs mobiliers ;

Dépôts d'objets, de valeurs ou de sommes ;

Notoriétés après décès modifiant la dévolution légale ;

Promesses de bail mobilier ;

Renonciations pures et simples à successions et legs ;

Déclarations pures et simples d'apport ou de fortune ;

Déclarations de mobilier pour éviter une confusion ;

Testaments et codicilles ;

Donations entre époux ;

Actes d'option par le conjoint survivant ;

Cahiers des charges établis en vue d'une adjudication non réalisée ou infructueuse ;

Ventes de cheptel ;

Ventes de meubles à l'amiable ;

Promesses unilatérales de ventes ;

promesses unilatérales d'achat ;

Affirmations sacramentelles ;
\n
Attestations immobilières après décès, règlements de copropriété, états descriptifs de division et leurs modificatifs exclus de la formalité fusionnée en application du 1° de l'article 249 de l'annexe 3 au présent code.

\n
" } }, "LEGIARTI000046868364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "647", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046868364", "URL": "article/LEGI/ARTI/00/00/46/86/83/LEGIARTI000046868364.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
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Sont exclus de ce régime : les décisions judiciaires et les actes pour lesquels il est impossible de procéder à la formalité fusionnée.

III. - La formalité fusionnée doit être requise dans le délai d'un mois à compter de la date de l'acte. Toutefois, en cas d'adjudication, ce délai est porté à deux mois. En ce qui concerne les actes dont la publication ou ceux portant sur des droits dont l'inscription est facultative, les formalités de l'enregistrement et de la publicité foncière ou de l'inscription demeurent distinctes si la formalité fusionnée n'a pas été requise dans le délai prévu à l'article 635 pour la formalité de l'enregistrement.

IV. - En cas de rejet de la formalité de publicité foncière ou de refus avec inscription provisoire conservatoire l'acte est néanmoins réputé enregistré à la date du dépôt.

\n
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Il n’y a pas de délai de rigueur pour l’enregistrement de tous autres actes que ceux mentionnés dans l’article précédent ainsi que pour les marchés et traités réputés actes de commerce par les articles 632, 633 et 634, n° 1, du code de commerce, faits ou passés sous signature privée et donnant lieu aux droits proportionnels établis par les articles 707 et 725 (alinéa 1er) de la présente codification. Ces droits sont perçus lorsqu’un jugement portant condamnation ou reconnaissance intervient sur ces marchés et traités, ou lorsqu'un acte public est fait ou rédigé en conséquence, mais seulement sur la partie du prix ou des sommes faisant l’objet soit de la condamnation ou reconnaissance, soit des dispositions de l’acte public.

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Article 249 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe III)