{ "article": { "LEGIARTI000006301528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "105", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301528", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0105AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "19 JANVIER 1980)", "@sens": "source", "@typelien": "HISTO" }, { "#text": "CGIAN4 104", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006273408", "@num": "17", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 17 (P) JORF", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146965", "@fin": "1984-01-25", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133804", "@fin": "1988-07-15", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114471", "@fin": "1989-08-22", "#text": "IMPOTS D'ETAT", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084216", "@fin": "2007-09-01", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1979-03-11" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006301528", "@fin": "1980-01-19", "@num": "105", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'état visé à l'article 104 est certifié conforme aux écritures du transporteur; il est totalisé et le montant des droits est provisoirement liquidé et payé en conséquence.
\n
" } }, "LEGIARTI000006273408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006273408", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000705191", "#text": "LOI 80-30 1980-01-18 Finances pour 1980 JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006297268", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 305 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297270", "@num": "306", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 306 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297276", "@num": "313", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297277", "@num": "313 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297278", "@num": "313 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297280", "@num": "313 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297281", "@num": "313 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297282", "@num": "313 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299900", "@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": "LEGIARTI000006301526", "@num": "103", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 103 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301527", "@num": "104", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 104 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301528", "@num": "105", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 105 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301529", "@num": "106", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 106 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301535", "@num": "111 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301536", "@num": "111 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301537", "@num": "111 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301538", "@num": "111 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301539", "@num": "111 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301544", "@num": "111 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301545", "@num": "111 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301546", "@num": "111 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 111 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301548", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309554", "@num": "290 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 290 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311084", "@num": "921", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 921 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311086", "@num": "922", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 922 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273408", "@fin": "2007-09-01", "@num": "17", "@etat": "PERIME", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002292152", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Les billets d'entrée dans des monuments, dans des salles ou espaces quelconques et les tickets constatant le paiement du prix d'un service sont exonérés du droit de timbre des quittances. Toutefois, les billets mentionnés à l'article 922 4 (1° et 3°) du code général des impôts demeurent soumis à ce droit.
\n
\n
II - Lorsqu'ils ne délivrent pas de billets d'entrée en application des dispositions de l'article 290 quater du code général des impôts, les exploitants de discothèques et de cafés dansants sont tenus de remettre à leurs clients un ticket émis par une caisse enregistreuse.
\n
Les conditions d'application de cette disposition sont fixées par décret.
\n
III Paragraphe modificateur.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273408", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301528", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006301528", "liens_entrants": true }

Article 105 AUTONOME ABROGE, en vigueur du 01/07/1979 au 19/01/1980 (Code général des impôts, annexe IV)