{ "article": { "LEGIARTI000006303206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 sexies B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006303206", "URL": "article/LEGI/ARTI/00/00/06/30/32/LEGIARTI000006303206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ARXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319743", "@num": "89", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 89 () JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006323264", "@num": "2", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 2 (V) JORF 27 mars 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191603", "@fin": "2005-01-01", "#text": "8° : Réduction d'impôt accordée au titre des dépenses afférentes à l'habitation principale.", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303204", "@fin": "1991-06-24", "@num": "199 sexies B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303205", "@fin": "1997-04-11", "@num": "199 sexies B", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006303206", "@fin": "2005-01-01", "@num": "199 sexies B", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui n'ont pas leur domicile fiscal en France ne bénéficient pas de la réduction d'impôt afférente aux dépenses et intérêts mentionnés au 1° du I de l'article 199 sexies, sauf s'ils remplissent les conditions prévues au b du 1° du I du même article.
\n
" } }, "LEGIARTI000006319743": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319743", "URL": "article/LEGI/ARTI/00/00/06/31/97/LEGIARTI000006319743.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHPXXXXXX089AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307410", "@num": "150 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303173", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303181", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303187", "@num": "199 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308070", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303203", "@num": "199 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303206", "@num": "199 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308404", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303257", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147494", "@fin": "2999-01-01", "#text": "1 : Réforme de l'impôt sur le revenu", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134117", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114739", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1996-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084596", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1996-12-31" } ] }, "@cid": "JORFTEXT000000380034", "@nor": "ECOX9600105L", "@num": "96-1181", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1997 (n° 96-1181 du 30 décembre 1996) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000380034", "@c_titre_court": "Loi n°96-1181 du 30 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1181 du 30 décembre 1996 de finances pour 1997 (1)", "@debut": "1996-12-31", "@id_txt": "LEGITEXT000005622506", "@c_titre_court": "Loi n° 96-1181 du 30 décembre 1996" } ], "@date_publi": "1996-12-31", "@date_signature": "1996-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319743", "@fin": "2999-01-01", "@num": "89", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006323264": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006323264", "URL": "article/LEGI/ARTI/00/00/06/32/32/LEGIARTI000006323264.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFATXXXXXX002AAXXXXXXAA" } }, "NOTA": { "CONTENU": "

L'ordonnance n° 2004-281 du 25 mars 2004 est ratifiée par l'article 78 XVIII de la loi n° 2004-1343 du 9 décembre 2004.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308223", "@num": "170", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 170 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312932", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308072", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303203", "@num": "199 sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303206", "@num": "199 sexies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313118", "@num": "1785 A", "#text": "Code général des impôts, CGI. - art. 1785 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315645", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114866", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions relatives aux impôts directs", "@debut": "2004-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084686", "@fin": "2999-01-01", "#text": "Chapitre Ier : Abrogation et adaptation de dispositions fiscales devenues sans objet ou obsolètes", "@debut": "2004-03-27" } ] }, "@cid": "JORFTEXT000000797800", "@nor": "ECOX0400020R", "@num": "2004-281", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000797800", "@c_titre_court": "Ordonnance n°2004-281 du 25 mars 2004" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2004-03-27", "@id_txt": "LEGITEXT000005765581", "@c_titre_court": "Ordonnance n° 2004-281 du 25 mars 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-03-27", "@date_signature": "2004-03-25", "@num_parution_jo": "0074" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323264", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. : Modifications du CGI.
\n
IV. : Les dispositions des I, II et III s'appliquent à compter de l'imposition des revenus de 2005.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319743", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303206", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006323264", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006303206", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006303206", "liens_entrants": true }

Article 199 sexies B AUTONOME ABROGE, en vigueur du 11/04/1997 au 01/01/2005 (Code général des impôts)