{ "article": { "LEGIARTI000006300834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KM ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-06-08", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300834", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121BAXXXXXCB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320221", "@num": "87", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 87 (V) JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179515", "@fin": "2006-06-08", "#text": "V : Débite des timbres mobiles.", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300833", "@fin": "2006-01-01", "@num": "121 KM ter", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300834", "@fin": "2006-06-08", "@num": "121 KM ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300835", "@fin": "2999-01-01", "@num": "121 KM ter", "@etat": "VIGUEUR", "@debut": "2006-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les recettes des douanes et droits indirects sont habilitées à vendre les timbres fiscaux suivants :
\n
a. Timbres mobiles de la série unique ;
\n
b. Timbres travailleurs étrangers ;
\n
c. (sans objet) ;
\n
d. Timbres-amendes.
" } }, "LEGIARTI000006320221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006320221", "URL": "article/LEGI/ARTI/00/00/06/32/02/LEGIARTI000006320221.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJAXXXXXX087AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294794", "@num": "303 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294795", "@num": "303 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299288", "@num": "313 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299289", "@num": "313 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299290", "@num": "313 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297292", "@num": "313 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299291", "@num": "313 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299292", "@num": "313 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299293", "@num": "313 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299294", "@num": "313 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299268", "@num": "313 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299269", "@num": "313 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299270", "@num": "313 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299271", "@num": "313 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299273", "@num": "313 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299274", "@num": "313 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299275", "@num": "313 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299276", "@num": "313 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299277", "@num": "313 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299278", "@num": "313 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299279", "@num": "313 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299280", "@num": "313 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299281", "@num": "313 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299282", "@num": "313 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 S bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299283", "@num": "313 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299284", "@num": "313 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299285", "@num": "313 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299286", "@num": "313 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297289", "@num": "313 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299287", "@num": "313 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299747", "@num": "405 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299901", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301549", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300811", "@num": "116", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 116 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300812", "@num": "117", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 117 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300813", "@num": "118", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300814", "@num": "119", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 119 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301552", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301555", "@num": "121 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300815", "@num": "121 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300834", "@num": "121 KM ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KM ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301495", "@num": "71", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301501", "@num": "72", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615240", "@num": "284 bis", "#text": "Code des douanes - art. 284 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615248", "@num": "284 sexies", "#text": "Code des douanes - art. 284 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615244", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311095", "@num": "925", "#text": "Code général des impôts, CGI. - art. 925 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305630", "@num": "926", "#text": "Code général des impôts, CGI. - art. 926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311102", "@num": "927", "#text": "Code général des impôts, CGI. - art. 927 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311109", "@num": "928", "#text": "Code général des impôts, CGI. - art. 928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305631", "@num": "929", "#text": "Code général des impôts, CGI. - art. 929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305632", "@num": "930", "#text": "Code général des impôts, CGI. - art. 930 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305633", "@num": "931", "#text": "Code général des impôts, CGI. - art. 931 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "Code général des impôts, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305634", "@num": "933", "#text": "Code général des impôts, CGI. - art. 933 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305636", "@num": "934", "#text": "Code général des impôts, CGI. - art. 934 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311118", "@num": "935", "#text": "Code général des impôts, CGI. - art. 935 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305637", "@num": "937", "#text": "Code général des impôts, CGI. - art. 937 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311125", "@num": "938", "#text": "Code général des impôts, CGI. - art. 938 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305638", "@num": "939", "#text": "Code général des impôts, CGI. - art. 939 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305639", "@num": "940", "#text": "Code général des impôts, CGI. - art. 940 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305640", "@num": "941", "#text": "Code général des impôts, CGI. - art. 941 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305642", "@num": "942", "#text": "Code général des impôts, CGI. - art. 942 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305643", "@num": "943", "#text": "Code général des impôts, CGI. - art. 943 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314889", "@num": "A37-1", "#text": "Livre des procédures fiscales - art. A37-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315484", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316139", "@num": "R24-3", "#text": "Livre des procédures fiscales - art. R24-3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316141", "@num": "R24-4", "#text": "Livre des procédures fiscales - art. R24-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316168", "@num": "R37-1", "#text": "Livre des procédures fiscales - art. R37-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389644", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615243", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084607", "@fin": "2999-01-01", "#text": "Titre V : Dispositions diverses", "@debut": "1998-07-03" } ] }, "@cid": "JORFTEXT000000572192", "@nor": "ECOX9800011L", "@num": "98-546", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000572192", "@c_titre_court": "Loi n° 98-546 du 2 juillet 1998" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier (1).", "@debut": "1998-07-03", "@id_txt": "LEGITEXT000005626095", "@c_titre_court": "Loi n° 98-546 du 2 juillet 1998" } ], "@date_publi": "1998-07-03", "@date_signature": "1998-07-02", "@num_parution_jo": "0152" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320221", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "1998-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II. et III. (Paragraphes modificateurs)
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IV. - 1° Les dispositions des I à III du présent article entrent en vigueur le 1er janvier 1999.
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2° Toutefois, les véhicules soumis à la taxe différentielle sur les véhicules à moteur prévue à l'article 1599 C du code général des impôts pour la période d'imposition du 1er décembre 1998 au 30 novembre 1999 ne sont assujettis à la taxe spéciale sur certains véhicules routiers qu'à compter du 1er décembre 1999.
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3° Les dispositions du III de l'article 284 ter du code des douanes cessent de s'appliquer aux véhicules, ensembles de véhicules et remorques entrant dans le champ d'application de la taxe et circulant sur autoroutes à péage à compter du 1er janvier 1999.
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V. - Les pertes de recettes résultant pour les départements de l'application du présent article sont compensées chaque année intégralement soit par des attributions de dotation générale de décentralisation, soit par des diminutions des ajustements prévus au deuxième alinéa de l'article L. 1614-4 du code général des collectivités territoriales.
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Cette compensation est égale en 1999 au montant de la taxe différentielle perçue sur les véhicules à moteur de 12 tonnes au moins au titre de la période d'imposition du 1er décembre 1998 au 30 novembre 1999. Elle évolue, les années ultérieures, comme la dotation générale de décentralisation.
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VI. (Paragraphe modificateur)
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320221", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006300834", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006300834", "liens_entrants": true }

Article 121 KM ter AUTONOME MODIFIE, en vigueur du 01/01/2006 au 08/06/2006 (Code général des impôts, annexe IV)