{ "article": { "LEGIARTI000006305408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "776 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305408", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0776AAXXXXXBA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322955", "@num": "49", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 49 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006435767", "@num": "1078-1", "#text": "Code civil - art. 1078-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435333", "@num": "1078-2", "#text": "Code civil - art. 1078-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435335", "@num": "1078-3", "#text": "Code civil - art. 1078-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197325", "@fin": "2999-01-01", "#text": "3 : Dispositions spéciales aux donations", "@debut": "1983-12-30" } ] }, "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": "LEGIARTI000006305408", "@fin": "2011-01-01", "@num": "776 A", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023371485", "@fin": "2012-08-17", "@num": "776 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292574", "@fin": "2999-01-01", "@num": "776 A", "@etat": "VIGUEUR", "@debut": "2012-08-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article 1078-3 du code civil, les conventions prévues par les articles 1078-1 et 1078-2 du même code ne sont pas soumises aux droits de mutation à titre gratuit.
\n
" } }, "LEGIARTI000006322955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "49", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322955", "URL": "article/LEGI/ARTI/00/00/06/32/29/LEGIARTI000006322955.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX049AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305408", "@num": "776 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 776 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134259", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES.", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114844", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2006-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084674", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2006-12-31" } ] }, "@cid": "JORFTEXT000000273196", "@nor": "ECOX0600190L", "@num": "2006-1771", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000273196", "@c_titre_court": "Loi n°2006-1771 du 30 décembre 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006", "@debut": "2006-12-31", "@id_txt": "LEGITEXT000006055129", "@c_titre_court": "Loi n° 2006-1771 du 30 décembre 2006" } ], "@date_publi": "2006-12-31", "@date_signature": "2006-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006322955", "@fin": "2999-01-01", "@num": "49", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006435333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1972-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435333", "URL": "article/LEGI/ARTI/00/00/06/43/53/LEGIARTI000006435333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078CAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006283705", "@num": "11", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 11 () JORF 4 juillet 1971 en vigueur le 1er janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006283706", "@num": "12", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006283707", "@num": "13", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006305408", "@num": "776 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 776 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435335", "@num": "1078-3", "#text": "Code civil - art. 1078-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150222", "@fin": "2007-01-01", "#text": "Section 1 : Des donations-partages.", "@debut": "1972-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136311", "@fin": "2007-01-01", "#text": "Chapitre VII : Des partages faits par les ascendants.", "@debut": "1972-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117955", "@fin": "2007-01-01", "#text": "Titre II : Des donations entre vifs et des testaments (en vigueur jusqu'au 1er janvier 2007)", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435333", "@fin": "2007-01-01", "@num": "1078-2", "@etat": "MODIFIE", "@debut": "1972-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435334", "@fin": "2999-01-01", "@num": "1078-2", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les parties peuvent aussi convenir qu'une donation préciputaire antérieure sera incorporée au partage et imputée sur la part de réserve du donataire à titre d'avancement d'hoirie.
\n
" } }, "LEGIARTI000006435334": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435334", "URL": "article/LEGI/ARTI/00/00/06/43/53/LEGIARTI000006435334.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078CAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284855", "@num": "21", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 21 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006284843", "@num": "9", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 9 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006305408", "@num": "776 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 776 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165580", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des donations-partages faites aux héritiers présomptifs.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435333", "@fin": "2007-01-01", "@num": "1078-2", "@etat": "MODIFIE", "@debut": "1972-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435334", "@fin": "2999-01-01", "@num": "1078-2", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les parties peuvent aussi convenir qu'une donation antérieure faite hors part sera incorporée au partage et imputée sur la part de réserve du donataire à titre d'avancement de part successorale.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006322955", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305408", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006435333", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305408", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006435334", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305408", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305408", "liens_entrants": true }

Article 776 A AUTONOME MODIFIE, en vigueur du 31/12/2006 au 01/01/2011 (Code général des impôts)