{ "article": { "LEGIARTI000006299362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "324-0 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-09-06", "DATE_DEBUT": "2006-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006299362", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0324AAXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1469", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006250968", "@num": "1", "#text": "Décret n°2006-476 du 25 avril 2006 - art. 1 () JORF 27 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637450", "@nortexte": "BUDF0620370D", "@numtexte": "2006-476", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-25" }, { "@id": "LEGIARTI000026345571", "@num": "1", "#text": "Décret n°2012-1015\n du 3 septembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026344659", "@nortexte": "EFIE1016272D", "@numtexte": "2012-1015", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-03" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022911364", "@fin": "2012-09-06", "#text": "IV : Valeur locative des biens cédés entre entreprises liées", "@debut": "2006-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162294", "@fin": "2012-09-06", "#text": "Section III : Taxe professionnelle", "@debut": "1980-11-23" }, { "@id": "LEGISCTA000026348009", "@fin": "2999-01-01", "#text": "Section III : Cotisation foncière des entreprises", "@debut": "2012-09-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146853", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133757", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006299362", "@fin": "2012-09-06", "@num": "324-0 A", "@etat": "ABROGE", "@debut": "2006-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conditions d'exercice du contrôle prévu au 3° quater de l'article 1469 du code général des impôts doivent être remplies à un moment quelconque au cours des six mois qui précèdent ou suivent la cession du bien.
\n
" } }, "LEGIARTI000006250968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006250968", "URL": "article/LEGI/ARTI/00/00/06/25/09/LEGIARTI000006250968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHGYXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299362", "@num": "324-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 324-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000637450", "@nor": "BUDF0620370D", "@num": "2006-476", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-476 du 25 avril 2006 pris pour l'application du 3° quater de l'article 1469 du code général des impôts relatif à la valeur locative des biens cédés entre entreprises liées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000637450", "@c_titre_court": "Décret n°2006-476 du 25 avril 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-476 du 25 avril 2006 pris pour l'application du 3° quater de l'article 1469 du code général des impôts relatif à la valeur locative des biens cédés entre entreprises liées", "@debut": "2006-04-27", "@id_txt": "LEGITEXT000006053618", "@c_titre_court": "Décret n°2006-476 du 25 avril 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2006-04-27", "@date_signature": "2006-04-25" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006250968", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001909627", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000026345571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026345571", "URL": "article/LEGI/ARTI/00/00/26/34/55/LEGIARTI000026345571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006179413", "#text": "Code général des impôts, annexe 3, CGIAN3. - III : Crédit de taxe en faveur des entreprises ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022911364", "#text": "Code général des impôts, annexe 3, CGIAN3. - IV : Valeur locative des biens cédés entre entr... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000026348009", "#text": "Code général des impôts, annexe 3, CGIAN3. - Section III : Cotisation foncière des entreprises (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348011", "@num": "111 octodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 octodecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348004", "@num": "322 FA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 FA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348001", "@num": "322 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347994", "@num": "322 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347990", "@num": "322 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347998", "@num": "322 N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347988", "@num": "322 O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 O (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299361", "@num": "322 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 322 P (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347984", "@num": "323", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 323 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299565", "@num": "324", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299362", "@num": "324-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 324-0 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347980", "@num": "331", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347950", "@num": "344 I-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347928", "@num": "344 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347958", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348040", "@num": "38", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348033", "@num": "40 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 40 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347921", "@num": "406 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348025", "@num": "46 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348020", "@num": "49 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 M (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348015", "@num": "49 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 S (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000026344659", "@nor": "EFIE1016272D", "@num": "2012-1015", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-1015 du 3 septembre 2012 relatif aux modalités de détermination de la contribution économique territoriale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026344659", "@c_titre_court": "Décret n°2012-1015 du 3 septembre 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-1015 du 3 septembre 2012 relatif aux modalités de détermination de la contribution économique territoriale", "@debut": "2012-09-06", "@id_txt": "LEGITEXT000026345565", "@c_titre_court": "Décret n°2012-1015 du 3 septembre 2012" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2012-09-05", "@date_signature": "2012-09-03", "@num_parution_jo": "0206" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000026345571", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026344665", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 38, Art. 40 A, Art. 46 C, Art. 49 M, Art. 49 S, Art. 111 octodecies, Sct. Section III : Cotisation foncière des entreprises, Art. 322 FA, Art. 322 G, Art. 322 N, Art. 322 J, Art. 322 K, Art. 322 O, Art. 323, Art. 331, Art. 344-0 B, Art. 344 I-0 bis, Art. 344 L, Art. 406 terdecies\n
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A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 322 P, Sct. III : Crédit de taxe en faveur des entreprises implantées dans des zones d'emploi en grande difficulté, Art. 324, Sct. IV : Valeur locative des biens cédés entre entreprises liées, Art. 324-0 A\n
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\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006250968", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299362", "typelien": "CREATION" }, { "article_id": "LEGIARTI000026345571", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299362", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299362", "liens_entrants": true }

Article 324-0 A AUTONOME ABROGE, en vigueur du 27/04/2006 au 06/09/2012 (Code général des impôts, annexe III)