{ "article": { "LEGIARTI000006300116": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "376", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "2001-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006300116", "URL": "article/LEGI/ARTI/00/00/06/30/01/LEGIARTI000006300116.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0376AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 234 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000580090", "#text": "Décret 2001-573 2001-06-29 art. 1 IV, VI JORF 4 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000580090", "@nortexte": "ECOF0100016D", "@numtexte": "2001-573", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-29" }, { "@id": "LEGIARTI000006331518", "@num": "1", "#text": "Décret n°2001-573 du 29 juin 2001 - art. 1 () JORF 4 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000580090", "@nortexte": "ECOF0100016D", "@numtexte": "2001-573", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-06-29" }, { "@id": "LEGIARTI000006300115", "@num": "375", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 375 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162365", "@fin": "2999-01-01", "#text": "7 : Contribution annuelle sur les revenus locatifs", "@debut": "2001-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "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": "LEGIARTI000006300116", "@fin": "2002-01-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2001-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300117", "@fin": "2003-01-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300118", "@fin": "2004-11-01", "@num": "376", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300119", "@fin": "2999-01-01", "@num": "376", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution donne lieu à un acompte déterminé dans les conditions fixées au deuxième alinéa du III de l'article 234 duodecies du code général des impôts. Lorsque l'acompte n'excède pas 100 F, l'entreprise est dispensée de son versement.
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" } }, "LEGIARTI000006300115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "375", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300115", "URL": "article/LEGI/ARTI/00/00/06/30/01/LEGIARTI000006300115.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0375AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006235551", "@num": "1", "#text": "Décret n°2004-1152 du 29 octobre 2004 - art. 1 () JORF 30 octobre 2004 en vigueur le 1er novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000261147", "@nortexte": "ECOF0400055D", "@numtexte": "2004-1152", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006300116", "@num": "376", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 376 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300123", "@num": "378", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 378 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308475", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303816", "@num": "234 duodecies", "#text": "Code général des impôts, CGI. - art. 234 duodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162365", "@fin": "2999-01-01", "#text": "7 : Contribution annuelle sur les revenus locatifs", "@debut": "2001-07-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "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": "LEGIARTI000006300114", "@fin": "2004-11-01", "@num": "375", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300115", "@fin": "2999-01-01", "@num": "375", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la contribution mentionnée à l'article 234 nonies du code général des impôts est due par une personne morale ou un organisme visé au I de l'article 234 duodecies du même code, y compris les sociétés en commandite simple et les sociétés en participation passibles de l'impôt sur les sociétés en application du 4 de l'article 206 du code général des impôts, elle est recouvrée dans les conditions prévues aux articles 376 et 377.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006300115", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006300116", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000580090": { "SM": { "CONTENU": "Application de l'article 12 de la loi de finances pour 2000 (99-1172 du 30 décembre 1999)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006300114", "@num": "375", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 375 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300116", "@num": "376", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 376 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300126", "@num": "380", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 380 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299631", "@num": "381 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299642", "@num": "381 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299646", "@num": "381 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299644", "@num": "381 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299634", "@num": "381 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300109", "@num": "58 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2001-573 du 29 juin 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "IMPOT", "CODE GENERAL DES IMPOTS", "CGI", "BAIL", "PROPRIETAIRE", "DROIT AU BAIL", "TAXE ADDITIONNELLE", "LOYER", "LIQUIDATION", "BAIL EMPHYTEOTIQUE", "BAIL DE LONGUE DUREE", "LOCATION", "VENTE", "CONTRIBUTION ANNUELLE SUR LES REVENUS RETIRES DE LA LOCATION", "CONTRIBUTION ADDITIONNELLE", "CONTRIBUTION AUTONOME", "CONTRIBUTION SUR LES REVENUS LOCATIFS", "CRL", "DECLARATION SPECIALE", "RECOUVREMENT", "ACOMPTE", "MODE DE CALCUL", "DECLARATION FISCALE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2001-573 du 29 juin 2001 pris pour l'application de l'article 234 nonies du code général des impôts relatif à la contribution annuelle sur les revenus retirés de la location" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000580090", "NOR": "ECOF0100016D", "NUM": "2001-573", "DATE_PUBLI": "2001-07-04", "DATE_TEXTE": "2001-06-29", "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°153 du 4 juillet 2001", "PAGE_DEB_PUBLI": 10679, "PAGE_FIN_PUBLI": 10679 } }, "META_COMMUN": { "ID": "JORFTEXT000000580090", "URL": "texte/version/JORF/TEXT/00/00/00/58/00/JORFTEXT000000580090.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS001573" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu le code général des impôts, notamment les articles 234 nonies, 234 undecies à 234 quindecies et les articles 38, 40 A, 42, 46 C, 58 A, 375, 376, 380, 381 bis, 381 ter, 381 quinquies, 381 sexies et 381 septies de l'annexe III à ce code ;

Vu la loi de finances pour 2000 (no 99-1172 du 30 décembre 1999), notamment le R de l'article 12,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 29 juin 2001.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000580090", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006300116", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006300116", "liens_entrants": true }

Article 376 AUTONOME MODIFIE, en vigueur du 04/07/2001 au 01/01/2002 (Code général des impôts, annexe III)