{ "article": { "LEGIARTI000006301991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "198 sexies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301991", "URL": "article/LEGI/ARTI/00/00/06/30/19/LEGIARTI000006301991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0198AFXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2019-1479 du 28 décembre 2019, art. 69-I M et VI C, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043643175", "@num": "1", "#text": "Arrêté du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043642062", "@nortexte": "ECOE2108012A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006299308", "@num": "313 BF", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147001", "@fin": "2999-01-01", "#text": "5 : Recouvrement des droits et taxes exigibles sur les certificats d'immatriculation des véhicules à moteur", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133825", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114478", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084224", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1979-07-01" } ] }, "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301991", "@fin": "2021-06-12", "@num": "198 sexies", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits et taxes exigibles sur les certificats d'immatriculation des véhicules à moteur y compris ceux des séries W et WW, sont acquittés sur état au moyen de formules sans valeur fiscale revêtues d'une mention faisant apparaître la nature et le montant desdits droits et taxes.
\n
" } }, "LEGIARTI000006299308": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "313 BF", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299308", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299308.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0313CGXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° n° 2019-1479 du 28 décembre 2019, art. 69-I M et VI C, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043642764", "@num": "3", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006299309", "@num": "313 BG", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 313 BG", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301991", "@num": "198 sexies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 198 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191438", "@fin": "2999-01-01", "#text": "Permis de conduire et certificats d'immatriculation (1)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179405", "@fin": "2999-01-01", "#text": "IX : Véhicules à moteur", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162290", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146850", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299308", "@fin": "2021-06-12", "@num": "313 BF", "@etat": "PERIME", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les droits et taxes exigibles sur les certificats d'immatriculation des véhicules à moteur y compris ceux des séries W et WW, sont acquittés sur état dans les conditions fixées par arrêté conjoint du ministre de l'économie et des finances et du ministre de l'intérieur (2).

(1) Voir art. 313 BG ci-après.

(2) Annexe IV, art. 198 sexies.

" } }, "LEGIARTI000043643175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043643175", "URL": "article/LEGI/ARTI/00/00/43/64/31/LEGIARTI000043643175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043644650", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644619", "@num": "164 FB", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147379", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301991", "@num": "198 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 198 sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644627", "@num": "23 N", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644622", "@num": "28-00 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 28-00 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644632", "@num": "4 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301378", "@num": "50 quindecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 quindecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300949", "@num": "155 quater", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 69-I M", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 69-I T", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1525 du 7 décembre 2020, art. 127-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 4-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043642062", "@nor": "ECOE2108012A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2021 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043642062", "@c_titre_court": "Arrêté du 9 juin 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2021 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2021-06-12", "@id_txt": "LEGITEXT000043643173", "@c_titre_court": "Arrêté du 9 juin 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-06-11", "@date_signature": "2021-06-09", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043643175", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043642064", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 50 quindecies \n
\n

Article 198 sexies AUTONOME PERIME, en vigueur du 01/07/1979 au 12/06/2021 (Code général des impôts, annexe IV)