{ "article": { "LEGIARTI000006305439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "788 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305439", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0788BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322959", "@num": "53", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 53 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006436015", "@num": "1002-1", "#text": "Code civil - art. 1002-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435798", "@num": "1094-1", "#text": "Code civil - art. 1094-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199107", "@fin": "2999-01-01", "#text": "b : Dispositions spéciales aux successions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305439", "@fin": "2999-01-01", "@num": "788 bis", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens recueillis par un héritier ou un légataire en application de l'article 1002-1 ou du deuxième alinéa de l'article 1094-1 du code civil sont réputés transmis à titre gratuit par le défunt.
\n
" } }, "LEGIARTI000006322959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322959", "URL": "article/LEGI/ARTI/00/00/06/32/29/LEGIARTI000006322959.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX053AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000273196", "#text": "Loi 2006-1771 2006-12-30 Finances rectificative pour 2006 JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006305439", "@num": "788 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 788 bis (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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322959", "@fin": "2999-01-01", "@num": "53", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
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II. - Le I s'applique à compter du 1er janvier 2007.
" } }, "LEGIARTI000006435798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1094-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-01", "DATE_DEBUT": "1972-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435798", "URL": "article/LEGI/ARTI/00/00/06/43/57/LEGIARTI000006435798.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01094BAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006283638", "@num": "13", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283639", "@num": "14", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283640", "@num": "15", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283641", "@num": "16", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 16 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283632", "@num": "6", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 6 () JORF 5 janvier 1972 en vigueur le 1er août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006435827", "@num": "1097", "#text": "Code civil - art. 1097 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435467", "@num": "1098", "#text": "Code civil - art. 1098 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073157", "@num": "1527", "#text": "Code civil - art. 1527 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431280", "@num": "758-6", "#text": "Code civil - art. 758-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305439", "@num": "788 bis", "#text": "Code général des impôts, CGI. - art. 788 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136334", "@fin": "2006-07-01", "#text": "Chapitre IX : Des dispositions entre époux, soit par contrat de mariage, soit pendant le mariage.", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118001", "@fin": "2006-07-01", "#text": "Titre II : Des donations entre vifs et des testaments", "@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": "LEGIARTI000006435798", "@fin": "2006-07-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435799", "@fin": "2007-01-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435800", "@fin": "2999-01-01", "@num": "1094-1", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le cas où l'époux laisserait des enfants ou descendants, soit légitimes, issus ou non du mariage, soit naturels, il pourra disposer en faveur de l'autre époux, soit de la propriété de ce dont il pourrait disposer en faveur d'un étranger, soit d'un quart de ses biens en propriété et des trois autres quarts en usufruit, soit encore de la totalité de ses biens en usufruit seulement.
\n
" } }, "LEGIARTI000006435799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1094-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2006-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435799", "URL": "article/LEGI/ARTI/00/00/06/43/57/LEGIARTI000006435799.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01094BAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000451869", "#text": "Ordonnance 2005-759 2005-07-04 art. 20 : Spécificité d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000451869", "@nortexte": "JUSX0500068R", "@numtexte": "2005-759", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-04" }, { "@id": "LEGIARTI000006285067", "@num": "17", "#text": "Ordonnance n°2005-759 du 4 juillet 2005 - art. 17 () JORF 6 juillet 2005 en vigueur le 1er juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000451869", "@nortexte": "JUSX0500068R", "@numtexte": "2005-759", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-04" }, { "@id": "LEGIARTI000006435827", "@num": "1097", "#text": "Code civil - art. 1097 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435467", "@num": "1098", "#text": "Code civil - art. 1098 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073157", "@num": "1527", "#text": "Code civil - art. 1527 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431280", "@num": "758-6", "#text": "Code civil - art. 758-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305439", "@num": "788 bis", "#text": "Code général des impôts, CGI. - art. 788 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136314", "@fin": "2007-01-01", "#text": "Chapitre IX : Des dispositions entre époux, soit par contrat de mariage, soit pendant le mariage.", "@debut": "1804-03-21" } ] }, "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": "LEGIARTI000006435798", "@fin": "2006-07-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435799", "@fin": "2007-01-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435800", "@fin": "2999-01-01", "@num": "1094-1", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le cas où l'époux laisserait des enfants ou descendants, issus ou non du mariage, il pourra disposer en faveur de l'autre époux, soit de la propriété de ce dont il pourrait disposer en faveur d'un étranger, soit d'un quart de ses biens en propriété et des trois autres quarts en usufruit, soit encore de la totalité de ses biens en usufruit seulement.
\n
" } }, "LEGIARTI000006435800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1094-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435800", "URL": "article/LEGI/ARTI/00/00/06/43/58/LEGIARTI000006435800.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01094BAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284859", "@num": "25", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 25 () 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": "LEGIARTI000006435827", "@num": "1097", "#text": "Code civil - art. 1097 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435467", "@num": "1098", "#text": "Code civil - art. 1098 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044073157", "@num": "1527", "#text": "Code civil - art. 1527 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431280", "@num": "758-6", "#text": "Code civil - art. 758-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305439", "@num": "788 bis", "#text": "Code général des impôts, CGI. - art. 788 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136553", "@fin": "2999-01-01", "#text": "Chapitre IX : Des dispositions entre époux, soit par contrat de mariage, soit pendant le mariage.", "@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": "LEGIARTI000006435798", "@fin": "2006-07-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435799", "@fin": "2007-01-01", "@num": "1094-1", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435800", "@fin": "2999-01-01", "@num": "1094-1", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour le cas où l'époux laisserait des enfants ou descendants, issus ou non du mariage, il pourra disposer en faveur de l'autre époux, soit de la propriété de ce dont il pourrait disposer en faveur d'un étranger, soit d'un quart de ses biens en propriété et des trois autres quarts en usufruit, soit encore de la totalité de ses biens en usufruit seulement.
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Sauf stipulation contraire du disposant, le conjoint survivant peut cantonner son émolument sur une partie des biens dont il a été disposé en sa faveur. Cette limitation ne peut être considérée comme une libéralité faite aux autres successibles.
" } }, "LEGIARTI000006436015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1002-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436015", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01002BAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284852", "@num": "18", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 18 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006305439", "@num": "788 bis", "#text": "Code général des impôts, CGI. - art. 788 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-05-03", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150232", "@fin": "2999-01-01", "#text": "Section 3 : Des institutions d'héritiers et des legs en général.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136338", "@fin": "2999-01-01", "#text": "Chapitre V : Des dispositions testamentaires.", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436015", "@fin": "2999-01-01", "@num": "1002-1", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf volonté contraire du disposant, lorsque la succession a été acceptée par au moins un héritier désigné par la loi, le légataire peut cantonner son émolument sur une partie des biens dont il a été disposé en sa faveur. Ce cantonnement ne constitue pas une libéralité faite par le légataire aux autres successibles.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006435800", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305439", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006322959", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305439", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006436015", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305439", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006435798", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305439", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006435799", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305439", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305439", "liens_entrants": true }

Article 788 bis AUTONOME VIGUEUR, en vigueur depuis le 01/01/2007 (Code général des impôts)