{ "article": { "LEGIARTI000006299416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "328 J", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006299416", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0328ALXXXXXAA" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence de l'article 108-XIX C-1 de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330569", "@num": "1", "#text": "Décret n°97-826 du 3 septembre 1997 - art. 1 () JORF 10 septembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566583", "@nortexte": "ECOF9720767D", "@numtexte": "97-826", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-03" }, { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006299415", "@num": "328 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146858", "@fin": "2014-05-30", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000029043425", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe d'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133759", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000036503060", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299416", "@fin": "2014-05-30", "@num": "328 J", "@etat": "PERIME", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la déclaration est souscrite après l'expiration du délai prévu à l'article 328 I, l'exonération ne s'applique que pour la période restant à courir après le 31 décembre de l'année de la souscription.
\n
" } }, "LEGIARTI000006299415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "328 I", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006299415", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0328AKXXXXXAA" } }, "NOTA": { "CONTENU": "

Dispositions devenues sans objet en conséquence de l'article 108-XIX C-1 de la loi n° 2010-1657 du 29 décembre 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006299416", "@num": "328 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306437", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 97-826 1995-09-03 art. 1 JORF 10 septembre 1997", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146858", "@fin": "2014-05-30", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000029043425", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe d'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133759", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000036503060", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299415", "@fin": "2014-05-30", "@num": "328 I", "@etat": "PERIME", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration doit être souscrite avant le 1er janvier de la première année à compter de laquelle le redevable de la taxe foncière sur les propriétés bâties et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France peut, au titre de l'immeuble concerné, bénéficier des dispositions de l'article 1599 ter E du code général des impôts.
\n
" } }, "LEGIARTI000006330569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330569", "URL": "article/LEGI/ARTI/00/00/06/33/05/LEGIARTI000006330569.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHPJXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299413", "@num": "328 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 328 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299416", "@num": "328 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 328 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000566583", "@nor": "ECOF9720767D", "@num": "97-826", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 97-826 du 3 septembre 1997 fixant les obligations déclaratives des bénéficiaires des exonérations accordées en vertu de l'article 1599 ter E du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000566583", "@c_titre_court": "Décret n°97-826 du 3 septembre 1997" }, { "@fin": "2999-01-01", "#text": "Décret n°97-826 du 3 septembre 1997 fixant les obligations déclaratives des bénéficiaires des exonérations accordées en vertu de l'article 1599 ter E du code général des impôts", "@debut": "1997-09-10", "@id_txt": "LEGITEXT000005624186", "@c_titre_court": "Décret n°97-826 du 3 septembre 1997" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "1997-09-10", "@date_signature": "1997-09-03" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330569", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000029010370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029010370", "URL": "article/LEGI/ARTI/00/00/29/01/03/LEGIARTI000029010370.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000029037016", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre IX : Prélèvements sur les jeux et paris (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029043425", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre unique : Taxe d'apprentissage (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297603", "@num": "10 C quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297606", "@num": "10 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043685", "@num": "10 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043670", "@num": "10 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037027", "@num": "111 quater V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043446", "@num": "111-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043440", "@num": "111-0 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043762", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043758", "@num": "2 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043754", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043747", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043737", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043725", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043716", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043432", "@num": "315 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043427", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299414", "@num": "328 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299415", "@num": "328 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299416", "@num": "328 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037191", "@num": "328 J bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037195", "@num": "328 J ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043408", "@num": "331 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043402", "@num": "336 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 336 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043370", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299509", "@num": "344 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527820", "@num": "344 IA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299514", "@num": "344 IB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IB (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299516", "@num": "344 IC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299519", "@num": "344 ID", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 ID (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@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": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043376", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678949", "@num": "366 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043640", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043315", "@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": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043625", "@num": "41 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043621", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297887", "@num": "41 duovicies G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043617", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296784", "@num": "46 quater-0 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296788", "@num": "46 quater-0 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZB (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043579", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043561", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043541", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529629", "@num": "46 quater-0 ZS ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298374", "@num": "46 quater-0 ZZ nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ nonies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298373", "@num": "46 quater-0 ZZ octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298372", "@num": "46 quater-0 ZZ septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298371", "@num": "46 quater-0 ZZ sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624709", "@num": "46 quater-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624713", "@num": "46 quater-00 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625036", "@num": "46 quater-00 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A quater (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625032", "@num": "46 quater-00 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@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": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298468", "@num": "49 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 Q (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298470", "@num": "49 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 R (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@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": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298472", "@num": "49 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 T (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043480", "@num": "49 septies YJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YJ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017629697", "@num": "49 septies ZV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZV (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017629695", "@num": "49 septies ZW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZW (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095897", "@num": "49 septies ZZE bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZE bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520076", "@num": "50-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043455", "@num": "58 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58 P (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018162178", "@num": "99", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 99 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029001181", "@nor": "FCPE1407468D", "@num": "2014-549", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029001181", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029010353", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029010370", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029001495", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 50-0 bis, Art. 328 J bis, Art. 50-0 ter, Art. 328 J ter
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 2 duodecies, Art. 2 terdecies, Art. 2 terdecies A, Art. 2 terdecies B, Art. 2 terdecies C, Art. 2 terdecies D, Art. 2 terdecies F, Art. 10 C quinquies, Art. 10 C sexies, Art. 10 E, Art. 10 G, Art. 10 F, Art. 10 GA, Art. 10 quaterdecies, Art. 38 B, Art. 39, Art. 41 duovicies G bis, Art. 41 H, Art. 41 I, Art. 41 I bis, Art. 41 J, Art. 46 AG duodecies, Art. 46 AW quater, Art. 46 quater-00 A, Art. 46 quater-00 A bis, Art. 46 quater-00 A ter, Art. 46 quater-00 A quater, Art. 46 quater-0 ZA, Art. 46 quater-0 ZB, Art. 46 quater-0 ZD, Art. 46 quater-0 ZI, Art. 46 quater-0 ZK, Art. 46 quater-0 ZL, Art. 46 quater-0 ZS ter, Art. 46 quater-0 ZZ sexies, Art. 46 quater-0 ZZ septies, Art. 46 quater-0 ZZ octies, Art. 46 quater-0 ZZ nonies, Art. 46 quindecies E, Art. 49 M, Art. 49 Q, Art. 49 R, Art. 49 S, Art. 49 T, Art. 49 septies YJ, Art. 49 septies ZV, Art. 49 septies ZW, Art. 49 septies ZX, Art. 49 septies ZZE bis, Art. 50-0, Art. 58 P, Art. 99, Art. 111-0 B, Art. 111-0 D, Sct. Chapitre IX : Prélèvements sur les jeux et paris, Art. 111 quater V, Art. 315 septies, Art. 321 H, Sct. Chapitre unique : Taxe d'apprentissage, Art. 328 H, Art. 328 I, Art. 328 J, Art. 328 J bis, Art. 328 J ter, Art. 331 W, Art. 336 bis, Art. 344-0 B, Art. 344 G septies, Art. 344 I bis, Art. 344 IA, Art. 344 IB, Art. 344 IC, Art. 344 ID, Art. 344 L, Art. 366 A bis, Art. 406 terdecies\n
\n

\n
" } }, "LEGIARTI000006299413": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "328 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006299413", "URL": "article/LEGI/ARTI/00/00/06/29/94/LEGIARTI000006299413.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0328AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 ter E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330569", "@num": "1", "#text": "Décret n°97-826 du 3 septembre 1997 - art. 1 () JORF 10 septembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566583", "@nortexte": "ECOF9720767D", "@numtexte": "97-826", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-09-03" }, { "@id": "LEGIARTI000006824566", "@num": "L252-3", "#text": "Code de la construction et de l'habitation. - art. L252-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146858", "@fin": "2014-05-30", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000029043425", "@fin": "2999-01-01", "#text": "Chapitre unique : Taxe d'apprentissage", "@debut": "2014-05-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133759", "@fin": "2018-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1998-04-22" }, { "@id": "LEGISCTA000036503060", "@fin": "2999-01-01", "#text": "Titre I ter : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299413", "@fin": "1999-03-31", "@num": "328 H", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299414", "@fin": "2014-05-30", "@num": "328 H", "@etat": "PERIME", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour bénéficier des exonérations prévues à l'article 1599 ter E du code général des impôts, le redevable de la taxe foncière sur les propriétés bâties et de la taxe spéciale d'équipement additionnelle à la taxe foncière sur les propriétés bâties perçue au profit de la région d'Ile-de-France doit adresser au service des impôts du lieu de situation des biens une déclaration comportant tous les éléments d'identification.
\n
Pour les immeubles mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation, la déclaration doit indiquer le mode de financement de la construction, de l'acquisition ou des travaux d'amélioration de l'immeuble et être accompagnée des pièces justificatives.
\n
Dans le cas d'un bail à réhabilitation, la déclaration doit être accompagnée des documents justifiant que le bail a pris effet dans les conditions prescrites par l'article L. 252-3 du code de la construction et de l'habitation.
\n
La déclaration doit être conforme à un modèle établi par l'administration.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006299415", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299416", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006330569", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299416", "typelien": "CREATION" }, { "article_id": "LEGIARTI000029010370", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299416", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299416", "liens_entrants": true }

Article 328 J AUTONOME PERIME, en vigueur du 22/04/1998 au 30/05/2014 (Code général des impôts, annexe III)