{ "article": { "LEGIARTI000006299310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "313 BG bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299310", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0313CIXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311059", "@num": "916 A", "#text": "Code général des impôts, CGI. - art. 916 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179407", "@fin": "2999-01-01", "#text": "XI : Formules de chèques", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162290", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146850", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006299310", "@fin": "2999-01-01", "@num": "313 BG bis", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu par l'article 916 A du code général des impôts auquel sont soumises les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement est acquitté sur la production d'états dans les conditions fixées par arrêté du ministre du budget.
\n
" } }, "LEGIARTI000006311059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311059", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 1 F [*montant*] par formule (1).
\n
\n
1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311060", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311060.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 2 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter, Annexe IV, art. 121 KL bis et 121 KL ter.
\n
" } }, "LEGIARTI000006311061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311061", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 2,50 F [*montant*] par formule (1).
\n
\n
1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311062", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311062.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273735", "@num": "23", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 23 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 4 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-15", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311063", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317327", "@num": "12", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 12 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 4,50 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-01-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006311064", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311064.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006274798", "@num": "30", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 30 () JORF 31 décembre 1986, en vigueur le 15 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 5 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311065", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002293857", "@num": "85", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006318333", "@num": "48", "#text": "Loi - art. 48 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 10 F par formule (1) (2).
\n
\n
(1) A compter du 15 janvier 1992.
\n
(2) Annexe III, art. 313 BG bis et 313 BG ter ; Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311066", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAH" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 313 BG bis et 313 BG ter de l'annexe III et les articles 121 KL bis et 121 KL ter de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002293857", "@num": "85", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 1,5 € par formule (1).

" } }, "LEGIARTI000006313668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313668", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313668.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300829", "@num": "121 KL bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311059", "@num": "916 A", "#text": "Code général des impôts, CGI. - art. 916 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147250", "@fin": "2999-01-01", "#text": "VII A : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313668", "@fin": "2999-01-01", "@num": "1723 ter-0 A", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu à l'article 916 A est supporté par la personne qui demande la délivrance de formules de chèques ne répondant pas aux caractéristiques indiquées à cet article. Il est payé par l'organisme émetteur. Celui-ci ne peut en aucun cas le prendre à sa charge (1).
\n
\n
(1) Voir Annexe III, art. 313 BG bis et 313 BG ter et Annexe IV, art. 121 KL bis et 121 KL ter.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311059", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311064", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311065", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311066", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313668", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311060", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311061", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311062", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311063", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299310", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299310", "liens_entrants": true }

Article 313 BG bis AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe III)