{ "article": { "LEGIARTI000006305397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "775", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305397", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305397.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0775AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199548", "@fin": "2999-01-01", "#text": "3° : Frais funéraires", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199105", "@fin": "2999-01-01", "#text": "b : Passif déductible", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197324", "@fin": "2999-01-01", "#text": "2 : Dispositions spéciales aux successions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191747", "@fin": "2999-01-01", "#text": "B : Assiette des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048491700", "@fin": "1954-08-15", "@num": "775", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049589576", "@fin": "1979-07-01", "@num": "775", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305395", "@fin": "1996-05-12", "@num": "775", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305396", "@fin": "2002-01-01", "@num": "775", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305397", "@fin": "2002-12-31", "@num": "775", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305398", "@fin": "2999-01-01", "@num": "775", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sur justifications fournies par les héritiers, les frais funéraires sont déduits de l'actif de la succession dans la limite d'un maximum de 910 euros.
\n
" } }, "LEGIARTI000006716519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006716519", "URL": "article/LEGI/ARTI/00/00/06/71/65/LEGIARTI000006716519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFFAHXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219672", "#text": "Ordonnance 2000-916 2000-09-19 annexe III", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006311025", "@num": "905", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311376", "@num": "1018 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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Dans le code général des impôts et le livre des procédures fiscales, les montants figurant dans les articles mentionnés dans la première colonne des tableaux de l'annexe III et exprimés en francs dans la deuxième colonne des mêmes tableaux sont remplacés par les montants en euros fixés selon les règles suivantes :
\n
1. Lorsque les montants sont supérieurs ou égaux à 100 F et inférieurs à 1 000 F, ils sont arrondis à l'euro le plus proche et plafonnés à 150 Euro. La fraction d'euro exactement égale à 0,50 est comptée pour 1 Euro ;
\n
2. La même règle s'applique aux montants compris dans les minima et les maxima multiples de 10. Les plafonds et les arrondis s'appliquent dans les mêmes proportions ;
\n
3. Lorsque les montants sont supérieurs ou égaux à 1 milliard de francs, ils sont arrondis à la dizaine de millions d'euros la plus proche. Cinq millions d'euros sont comptés pour dix millions.
\n
Les montants en euros résultant de l'application de ces règles figurent dans la troisième colonne des tableaux de l'annexe III.
" } }, "LEGIARTI000006716681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006716681", "URL": "article/LEGI/ARTI/00/00/06/71/66/LEGIARTI000006716681.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AFFAHXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006321015", "@num": "28", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "LEGIARTI000006317290", "@num": "6", "#text": "Loi n°83-607 du 8 juillet 1983 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504702", "@numtexte": "83-607", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-07-08" }, { "@id": "LEGIARTI000006274369", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - 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art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313618", "@num": "1695 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313613", "@num": "1695 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312788", "@num": "1698", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313637", "@num": "1698 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1698 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303103", "@num": "170 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 170 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312832", "@num": "1723 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312823", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313677", "@num": "1723 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313681", "@num": "1724 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1724 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312869", "@num": "1724 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1724 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313691", "@num": "1725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313695", "@num": "1725 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312874", "@num": "1726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1726 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313720", "@num": "1737", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1737 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312966", "@num": "1740", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314324", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313743", "@num": "1740 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313741", "@num": "1740 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313723", "@num": "1740 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312986", "@num": "1741", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313759", "@num": "1746", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1746 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313763", "@num": "1747", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1747 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314331", "@num": "1749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1749 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313769", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313009", "@num": "1753 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1753 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313020", "@num": "1756 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313030", "@num": "1756 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313066", "@num": "1763", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313801", "@num": "1763 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313804", "@num": "1764", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1764 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313810", "@num": "1766", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1766 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313814", "@num": "1767", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1767 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313090", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313104", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313109", "@num": "1772", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1772 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313838", "@num": "1774", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313841", "@num": "1775", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313852", "@num": "1783 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1783 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313860", "@num": "1784", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1784 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313139", "@num": "1788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313880", "@num": "1788 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313875", "@num": "1788 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313884", "@num": "1791", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1791 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313887", "@num": "1791 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1791 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313151", "@num": "1793 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1793 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313894", "@num": "1797", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1797 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313899", "@num": "1798 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313165", "@num": "1804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313933", "@num": "1812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1812 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313937", "@num": "1813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1813 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313962", "@num": "1826", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1826 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313965", "@num": "1831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1831 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313181", "@num": "1832", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 234 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303872", "@num": "235 ter KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303910", "@num": "235 ter Y", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303931", "@num": "235 ter ZC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309213", "@num": "244 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309232", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304171", "@num": "244 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304229", "@num": "256 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 256 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304250", "@num": "258 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 258 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304267", "@num": "260 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309377", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309422", "@num": "266", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309526", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309537", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 302 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309731", "@num": "302 septies A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304658", "@num": "302 septies A ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314092", "@num": "32", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307529", "@num": "35 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 963 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305658", "@num": "964", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 964 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305665", "@num": "968 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 968 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305681", "@num": "978", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 978 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305701", "@num": "990 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224967", "@num": "L225-120", "#text": "Code de commerce. - 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L225-120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315013", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315029", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316710", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006878599", "@num": "11", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 11 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" }, { "@id": "LEGIARTI000006878603", "@num": "14", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 14 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" }, { "@id": "LEGIARTI000006878611", "@num": "18", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 18 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" }, { "@id": "LEGIARTI000006878614", "@num": "19", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 19 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" }, { "@id": "LEGIARTI000006878617", "@num": "21", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" }, { "@id": "LEGIARTI000006878637", "@num": "26", "#text": "Loi n°1845-07-15 du 15 juillet 1845 - art. 26 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332151", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1845-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006104809", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions diverses.", "@debut": "2002-01-01" } ] }, "@cid": "JORFTEXT000000219672", "@nor": "JUSX0000106R", "@num": "2000-916", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000 portant adaptation de la valeur en euros de certains montants exprimés en francs dans les textes législatifs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000219672", "@c_titre_court": "Ordonnance n° 2000-916 du 19 septembre 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000 portant adaptation de la valeur en euros de certains montants exprimés en francs dans les textes législatifs", "@debut": "2002-01-01", "@id_txt": "LEGITEXT000005629977", "@c_titre_court": "Ordonnance n° 2000-916 du 19 septembre 2000" } ], "@ministere": "MINISTERE DE LA JUSTICE", "@date_publi": "2000-09-22", "@date_signature": "2000-09-19", "@num_parution_jo": "0220" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006716681", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "2002-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de la présente ordonnance entreront en vigueur le 1er janvier 2002.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006716681", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305397", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006716519", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305397", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305397", "liens_entrants": true }

Article 775 AUTONOME MODIFIE, en vigueur du 31/03/2002 au 31/12/2002 (Code général des impôts)