{ "article": { "LEGIARTI000006299735": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "404 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299735", "URL": "article/LEGI/ARTI/00/00/06/29/97/LEGIARTI000006299735.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0404AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299867", "@num": "396", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 396 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191455", "@fin": "2999-01-01", "#text": "4° : Offices ministériels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179430", "@fin": "2999-01-01", "#text": "3 : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299735", "@fin": "2999-01-01", "@num": "404 E", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits et taxes dont le paiement est fractionné en application du 4° de l'article 396 sont acquittés en cinq annuités égales.
\n
La cession ou la suppression de l'office attributaire, ainsi que la démission ou la destitution de son titulaire entraînent l'exigibilité immédiate des droits et taxes en suspens.
" } }, "LEGIARTI000006299867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299867", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299867.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°, 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006398614", "@num": "88", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 88 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133778", "@fin": "1987-07-09", "#text": "ENREGISTREMENT - PUBLICITE FONCIERE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114445", "@fin": "1988-03-30", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit de paiement fractionné prévu à l'article 1717 du code général des impôts est applicable aux droits d'enregistrement, à la taxe de publicité foncière et aux taxes additionnelles exigibles en raison :

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et 812-I-1° et 2° du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions de l'article 88 de la loi n° 67-563 du 13 juillet 1967 sur le règlement judiciaire la liquidation des biens la faillite personnelle et les banqueroutes; 4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

5° des acquisitions effectuées par des Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à l'article 30 du décret n° 62-261 modifié du 10 mars 1962 et de celles effectuées par des migrants agricoles à l'aide de prêts consentis dans le cadre des dispositions de l'article 686 du code rural au profit d'agriculteurs dont la qualité de migrant a été reconnue par le ministre de l'agriculture.

" } }, "LEGIARTI000006299868": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-03-24", "DATE_DEBUT": "1980-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006299868", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299868.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°, 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006398614", "@num": "88", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 88 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006323629", "@num": "1", "#text": "Décret n°80-986 du 8 décembre 1980 - art. 1 (V) JORF 9 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000859212", "@numtexte": "80-986", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1980-12-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133778", "@fin": "1987-07-09", "#text": "ENREGISTREMENT - PUBLICITE FONCIERE.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114445", "@fin": "1988-03-30", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084201", "@fin": "1988-03-30", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1967-09-29" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et 812-I-1° et 2° du code précité ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° Des donations d'entreprises portant :

- soit sur l'ensemble des biens meubles et immeubles, corporels ou incorporels affectés à l'exploitation d'une entreprise individuelle ;

- soit sur les parts sociales ou les actions d'une société non cotée en bourse à la condition que le bénéficiaire reçoive la majorité du capital social.

" } }, "LEGIARTI000006299869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1985-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006299869", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°, 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006398614", "@num": "88", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 88 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006324643", "@num": "9", "#text": "Décret n°85-356 du 23 mars 1985 - art. 9 (V) JORF 24 mars 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000701783", "@numtexte": "85-356", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-23" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et 812-I-1° et 2° du code précité;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000006299870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-07", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299870", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006398614", "@num": "88", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 88 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1989, incorporée à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et au 1° du I de l'article 812 du code précité ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000006299871": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1990-07-07" } }, "META_COMMUN": { "ID": "LEGIARTI000006299871", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299871.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006401255", "@num": "155", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 155 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006400712", "@num": "88", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 88 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006326027", "@num": "1", "#text": "Décret n°90-566 du 5 juillet 1990 - art. 1 (V) JORF 7 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350993", "@nortexte": "BUDF9000009D", "@numtexte": "90-566", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-05" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et au 1° du I de l'article 812 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles 81 ou 155 de la loi n° 85-98 du 25 janvier 1985 relative au redressement et à la liquidation judiciaires des entreprises ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000006299872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006299872", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299872.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1717, 809", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "JORFTEXT000000693911", "#text": "Loi 85-98 1985-01-25 art. 81, art. 155", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006401255", "@num": "155", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 155 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006318856", "@num": "17", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 17 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006402869", "@num": "49", "#text": "Loi n°94-475 du 10 juin 1994 - art. 49 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "LEGIARTI000006403021", "@num": "72", "#text": "Loi n°94-475 du 10 juin 1994 - art. 72 () JORF 11 juin 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000731608", "@nortexte": "JUSX9400223L", "@numtexte": "94-475", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-06-10" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles 81 ou 155 modifiés de la loi n° 85-98 du 25 janvier 1985 relative au redressement et à la liquidation judiciaires des entreprises ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000006299873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006299873", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299873.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 art. 4 I 33° JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "#text": "CGI 1717, 809", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006235902", "@num": "L621-83", "#text": "Code de commerce. - art. L621-83 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006236686", "@num": "L622-17", "#text": "Code de commerce. - art. L622-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles L. 621-83 ou L. 622-17 du code de commerce ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000006299874": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299874", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299874.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006520410", "@num": "1", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 1 (V) JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006521103", "@num": "111", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 111 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006520836", "@num": "59", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 59 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "LEGIARTI000006520937", "@num": "92", "#text": "Loi n°2005-845 du 26 juillet 2005 - art. 92 () JORF 27 juillet 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000632645", "@nortexte": "JUSX0400017L", "@numtexte": "2005-845", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-07-26" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles L. 626-1, L. 631-22 et L. 642-1 du code de commerce ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

6° (Abrogé).

" } }, "LEGIARTI000018618038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018618038", "URL": "article/LEGI/ARTI/00/00/18/61/80/LEGIARTI000018618038.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence des articles 1er, 2 et 3 du décret n° 96-205 du 15 mars 1996.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000018559056", "@num": "3", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006237060", "@num": "L626-1", "#text": "Code de commerce - art. L626-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006238362", "@num": "L631-22", "#text": "Code de commerce - art. L631-22", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006238656", "@num": "L642-1", "#text": "Code de commerce - art. L642-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313660", "@num": "1717", "#text": "Code général des impôts, CGI. - art. 1717", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310451", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591409", "@num": "R341-5", "#text": "Code rural - art. R341-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles L. 626-1, L. 631-22 et L. 642-1 du code de commerce ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

5° des acquisitions effectuées par des Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à l'article 30 du décret n° 62-261 modifié du 10 mars 1962 et de celles effectuées par des migrants agricoles à l'aide de prêts consentis dans le cadre des dispositions de l'article R. 341-5 du code rural au profit d'agriculteurs dont la qualité de migrant a été reconnue par le ministre de l'agriculture ;

6° (Abrogé).

" } }, "LEGIARTI000022343738": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022343738", "URL": "article/LEGI/ARTI/00/00/22/34/37/LEGIARTI000022343738.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er, 2 et 3 du décret n° 96-205 du 15 mars 1996 et des articles 1er et 7 de l'ordonnance n° 2010-462 du 6 mai 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006237060", "@num": "L626-1", "#text": "Code de commerce - art. L626-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006238362", "@num": "L631-22", "#text": "Code de commerce - art. L631-22", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006238656", "@num": "L642-1", "#text": "Code de commerce - art. L642-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313660", "@num": "1717", "#text": "Code général des impôts, CGI. - art. 1717", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310451", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006591409", "@num": "R341-5", "#text": "Code rural - art. R341-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@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": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° des mutations par décès ;

2° des apports en société prévus aux 3° du I et au II de l'article 809 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions des articles L. 626-1, L. 631-22 et L. 642-1 du code de commerce ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

5° des acquisitions effectuées par des Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à l'article 30 du décret n° 62-261 modifié du 10 mars 1962 et de celles effectuées par des migrants agricoles à l'aide de prêts consentis dans le cadre des dispositions de l'article R. 341-5 du code rural et de la pêche maritime au profit d'agriculteurs dont la qualité de migrant a été reconnue par le ministre de l'agriculture ;

6° (Abrogé).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006299867", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299872", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299871", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022343738", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299873", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299874", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299869", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018618038", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299868", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299870", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006299735", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006299735", "liens_entrants": true }

Article 404 E AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts, annexe III)