{ "article": { "LEGIARTI000006305442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "789 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-22", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305442", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0789AAXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "L'abrogation sera codifiée ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006322968", "@num": "61", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 61 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000006428545", "@num": "515-6", "#text": "Code civil - art. 515-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431111", "@num": "763", "#text": "Code civil - art. 763 (M)", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305442", "@fin": "2007-08-22", "@num": "789 bis", "@etat": "ABROGE", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit temporaire au logement dont bénéficie le conjoint survivant ou le partenaire lié au défunt par un pacte civil de solidarité en application des articles 515-6 et 763 du code civil n'est pas passible des droits de mutation à titre gratuit.
\n
" } }, "LEGIARTI000006267448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006267448", "URL": "article/LEGI/ARTI/00/00/06/26/74/LEGIARTI000006267448.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEFFXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019867702", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302743", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302752", "@num": "150-0 D bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308433", "@num": "200 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305406", "@num": "775 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 775 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310350", "@num": "777", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305414", "@num": "777 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310361", "@num": "779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 779 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310383", "@num": "788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305453", "@num": "790 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305456", "@num": "790 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305457", "@num": "790 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310420", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305469", "@num": "793 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305487", "@num": "796", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 796 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305482", "@num": "796-0 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 796-0 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019867702", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308174", "@num": "163 bis C", "#text": "Code général des impôts, CGI. - art. 163 bis C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313653", "@num": "1709", "#text": "Code général des impôts, CGI. - art. 1709 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017924201", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305406", "@num": "775 ter", "#text": "Code général des impôts, CGI. - art. 775 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305414", "@num": "777 bis", "#text": "Code général des impôts, CGI. - art. 777 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310361", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310368", "@num": "780", "#text": "Code général des impôts, CGI. - art. 780 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305426", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310383", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305455", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305480", "@num": "796-0 bis", "#text": "Code général des impôts, CGI. - art. 796-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305498", "@num": "800", "#text": "Code général des impôts, CGI. - art. 800 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305704", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740307", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000278649", "@nor": "ECEX0755909L", "@num": "2007-1223", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000278649", "@c_titre_court": "LOI n° 2007-1223 du 21 août 2007" }, { "@fin": "2999-01-01", "#text": "Loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1).", "@debut": "2007-08-22", "@id_txt": "LEGITEXT000006056812", "@c_titre_court": "Loi n° 2007-1223 du 21 août 2007" } ], "@date_publi": "2007-08-22", "@date_signature": "2007-08-21", "@num_parution_jo": "0193" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006267448", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001502171", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ià III-A abrogé les dispositions suivantes :

-Code général des impôts Art. 775 ter ; Art. 777 bis ;

IV à VII-A modifié les dispositions suivantes :

-Code général des impôts

\nArt. 779 ; Art. 780 ; Art. 784 ; Art. 788 ; Art. 789 bis ; Art. 790 C

VIII.-A créé les dispositions suivantes :

-Code général des impôts Art. 790 E ; Art. 790 F ; Art. 790 G \n

IX et X.-A modifié les dispositions suivantes :

-Code général des impôts Art. 793 ; Art. 793 bis

XI.-A créé les dispositions suivantes :

-Code général des impôts Art. 796-0 bis ; Art. 796-0 quater \n

XII à XX.-A modifié les dispositions suivantes :

-Code général des impôts

Art. 796 ; Art. 800 ; Art. 990 I ; Art. 1709 ; Art. 150-0 A ; Art. 150-0 D ; Art. 150-0 D bis ; Art. 163 bis C ; Art. 200 A \n

XXI.-A modifié les dispositions suivantes :

-Code de la sécurité sociale Art. L136-6\n

XXII.-Les I à XV s'appliquent aux successions ouvertes et aux donations consenties à compter de la date de publication de la présente loi. Les XVI à XXI s'appliquent aux options attribuées à compter du 20 juin 2007.

\n
" } }, "LEGIARTI000006322968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "61", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006322968", "URL": "article/LEGI/ARTI/00/00/06/32/29/LEGIARTI000006322968.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEMAXXXXXX061AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@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": "LEGIARTI000006322968", "@fin": "2999-01-01", "@num": "61", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006428545": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "515-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006428545", "URL": "article/LEGI/ARTI/00/00/06/42/85/LEGIARTI000006428545.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00515GAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284609", "@num": "1", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 1 () JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "LEGIARTI000006284881", "@num": "47", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006433271", "@num": "832", "#text": "Code civil - art. 832 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136238", "@fin": "2009-01-01", "#text": "Chapitre Ier : Du pacte civil de solidarité.", "@debut": "1999-11-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117893", "@fin": "2009-01-01", "#text": "Titre XII : Du pacte civil de solidarité et du concubinage.", "@debut": "1999-11-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@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": "LEGIARTI000006428545", "@fin": "2007-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "1999-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006428546", "@fin": "2009-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006428547", "@fin": "2999-01-01", "@num": "515-6", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 832 sont applicables entre partenaires d'un pacte civil de solidarité en cas de dissolution de celui-ci, à l'exception de celles relatives à tout ou partie d'une exploitation agricole, ainsi qu'à une quote-part indivise ou aux parts sociales de cette exploitation.
\n
" } }, "LEGIARTI000006428546": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "515-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006428546", "URL": "article/LEGI/ARTI/00/00/06/42/85/LEGIARTI000006428546.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00515GAXXAB" } }, "NOTA": { "CONTENU": "
La présente version de cet article est en vigueur jusqu'au 1er janvier 2009.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284863", "@num": "29", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 29 () 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": "LEGIARTI000006284881", "@num": "47", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431111", "@num": "763", "#text": "Code civil - art. 763 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432620", "@num": "831", "#text": "Code civil - art. 831 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006433389", "@num": "831-2", "#text": "Code civil - art. 831-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006433398", "@num": "831-3", "#text": "Code civil - art. 831-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432640", "@num": "832-3", "#text": "Code civil - art. 832-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432650", "@num": "832-4", "#text": "Code civil - art. 832-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136238", "@fin": "2009-01-01", "#text": "Chapitre Ier : Du pacte civil de solidarité.", "@debut": "1999-11-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117893", "@fin": "2009-01-01", "#text": "Titre XII : Du pacte civil de solidarité et du concubinage.", "@debut": "1999-11-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@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": "LEGIARTI000006428545", "@fin": "2007-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "1999-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006428546", "@fin": "2009-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006428547", "@fin": "2999-01-01", "@num": "515-6", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 831, 831-2, 832-3 et 832-4 sont applicables entre partenaires d'un pacte civil de solidarité en cas de dissolution de celui-ci.
\n
Les dispositions du premier alinéa de l'article 831-3 sont applicables au partenaire survivant lorsque le défunt l'a expressément prévu par testament.
\n
Lorsque le pacte civil de solidarité prend fin par le décès d'un des partenaires, le survivant peut se prévaloir des dispositions des deux premiers alinéas de l'article 763.
" } }, "LEGIARTI000006428547": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "515-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006428547", "URL": "article/LEGI/ARTI/00/00/06/42/85/LEGIARTI000006428547.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00515GAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284881", "@num": "47", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "JORFTEXT000000430707", "#text": "Loi 2007-308 2007-03-05 art. 1 3° JORF 7 mars 2007 en vigueur le 1er janvier 2009", "@sens": "source", "@cidtexte": "JORFTEXT000000430707", "@nortexte": "JUSX0600126L", "@numtexte": "2007-308", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431111", "@num": "763", "#text": "Code civil - art. 763 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006432620", "@num": "831", "#text": "Code civil - art. 831 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006433389", "@num": "831-2", "#text": "Code civil - art. 831-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006433398", "@num": "831-3", "#text": "Code civil - art. 831-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136536", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du pacte civil de solidarité", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118360", "@fin": "2999-01-01", "#text": "Titre XIII : Du pacte civil de solidarité et du concubinage", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@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": "LEGIARTI000006428545", "@fin": "2007-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "1999-11-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006428546", "@fin": "2009-01-01", "@num": "515-6", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006428547", "@fin": "2999-01-01", "@num": "515-6", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles 831,\n831-2, 832-3 et 832-4 sont applicables entre partenaires d'un pacte civil de solidarité en cas de dissolution de celui-ci.

Les dispositions du premier alinéa de l'article 831-3 sont applicables au partenaire survivant lorsque le défunt l'a expressément prévu par testament.

Lorsque le pacte civil de solidarité prend fin par le décès d'un des partenaires, le survivant peut se prévaloir des dispositions des deux premiers alinéas de l'article 763.

" } }, "LEGIARTI000006431111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-04", "DATE_DEBUT": "1972-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006431111", "URL": "article/LEGI/ARTI/00/00/06/43/11/LEGIARTI000006431111.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00763AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006283636", "@num": "11", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006283637", "@num": "12", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 12 (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": "LEGIARTI000006283631", "@num": "5", "#text": "Loi n°72-3 du 3 janvier 1972 - art. 5 () JORF 5 janvier 1972 en vigueur le 1er août 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875196", "@numtexte": "72-3", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "LEGIARTI000006284690", "@num": "25", "#text": "Loi n°2001-1135 du 3 décembre 2001 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428547", "@num": "515-6", "#text": "Code civil - art. 515-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-04-19", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 1803-04-19 promulguée le 29 avril 1803", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150136", "@fin": "2002-07-01", "#text": "Section 6 : Des droits successoraux résultant de la filiation naturelle.", "@debut": "1972-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136268", "@fin": "2002-07-01", "#text": "Chapitre III : Des divers ordres de succession.", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117929", "@fin": "2999-01-01", "#text": "Titre Ier : Des successions", "@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": "LEGIARTI000006431111", "@fin": "2001-12-04", "@num": "763", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006431112", "@fin": "2007-01-01", "@num": "763", "@etat": "MODIFIE", "@debut": "2001-12-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006431113", "@fin": "2999-01-01", "@num": "763", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'attribution se fait en la forme des donations. Elle emportera transfert de la propriété par l'acceptation de l'attributaire ou de son représentant légal.
\n
Tant qu'elle n'est pas acceptée, elle peut être révoquée ou modifiée par son auteur dans les mêmes formes. Si l'attributaire ne veut ou ne peut en percevoir les revenus, ils seront employés pour son compte et à son nom.
\n
L'attribution prend effet à l'ouverture de la succession lorsqu'elle n'a pas été antérieurement acceptée par l'attributaire.
" } }, "LEGIARTI000006431112": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "763", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2001-12-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006431112", "URL": "article/LEGI/ARTI/00/00/06/43/11/LEGIARTI000006431112.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00763AAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1803-04-19", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000582185", "#text": "Loi 2001-1135 2001-12-03 art. 25 I (dérogations à la date d'entrée en vigueur), II (ouverture des successions)", "@sens": "source", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006284665", "@num": "1", "#text": "Loi n°2001-1135 du 3 décembre 2001 - art. 1 () JORF 4 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006284666", "@num": "2", "#text": "Loi n°2001-1135 du 3 décembre 2001 - art. 2 () JORF 4 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006284690", "@num": "25", "#text": "Loi n°2001-1135 du 3 décembre 2001 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428547", "@num": "515-6", "#text": "Code civil - art. 515-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165519", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Du droit au logement temporaire et du droit viager au logement", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150139", "@fin": "2999-01-01", "#text": "Section 2 : Des droits du conjoint successible.", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136269", "@fin": "2999-01-01", "#text": "Chapitre III : Des héritiers.", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117929", "@fin": "2999-01-01", "#text": "Titre Ier : Des successions", "@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": "LEGIARTI000006431111", "@fin": "2001-12-04", "@num": "763", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006431112", "@fin": "2007-01-01", "@num": "763", "@etat": "MODIFIE", "@debut": "2001-12-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006431113", "@fin": "2999-01-01", "@num": "763", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si, à l'époque du décès, le conjoint successible occupe effectivement, à titre d'habitation principale, un logement appartenant aux époux ou dépendant totalement de la succession, il a de plein droit, pendant une année, la jouissance gratuite de ce logement, ainsi que du mobilier, compris dans la succession, qui le garnit.
\n
Si son habitation était assurée au moyen d'un bail à loyer, les loyers lui en seront remboursés par la succession pendant l'année, au fur et à mesure de leur acquittement.
\n
Les droits prévus au présent article sont réputés effets directs du mariage et non droits successoraux.
\n
Le présent article est d'ordre public.
" } }, "LEGIARTI000006431113": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "763", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006431113", "URL": "article/LEGI/ARTI/00/00/06/43/11/LEGIARTI000006431113.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00763AAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284690", "@num": "25", "#text": "Loi n°2001-1135 du 3 décembre 2001 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000582185", "@nortexte": "JUSX0104676L", "@numtexte": "2001-1135", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-03" }, { "@id": "LEGIARTI000006284863", "@num": "29", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 29 () 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": "LEGIARTI000006305442", "@num": "789 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 789 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428547", "@num": "515-6", "#text": "Code civil - art. 515-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028627315", "@num": "L254-7", "#text": "Code de la construction et de l'habitation. - art. L254-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305407", "@num": "775 quater", "#text": "Code général des impôts, CGI. - art. 775 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-04-19", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165519", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Du droit au logement temporaire et du droit viager au logement", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150139", "@fin": "2999-01-01", "#text": "Section 2 : Des droits du conjoint successible.", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136269", "@fin": "2999-01-01", "#text": "Chapitre III : Des héritiers.", "@debut": "2001-12-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117929", "@fin": "2999-01-01", "#text": "Titre Ier : Des successions", "@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": "LEGIARTI000006431111", "@fin": "2001-12-04", "@num": "763", "@etat": "MODIFIE", "@debut": "1972-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006431112", "@fin": "2007-01-01", "@num": "763", "@etat": "MODIFIE", "@debut": "2001-12-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006431113", "@fin": "2999-01-01", "@num": "763", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si, à l'époque du décès, le conjoint successible occupe effectivement, à titre d'habitation principale, un logement appartenant aux époux ou dépendant totalement de la succession, il a de plein droit, pendant une année, la jouissance gratuite de ce logement, ainsi que du mobilier, compris dans la succession, qui le garnit.
\n
Si son habitation était assurée au moyen d'un bail à loyer ou d'un logement appartenant pour partie indivise au défunt, les loyers ou l'indemnité d'occupation lui en seront remboursés par la succession pendant l'année, au fur et à mesure de leur acquittement.
\n
Les droits prévus au présent article sont réputés effets directs du mariage et non droits successoraux.
\n
Le présent article est d'ordre public.
" } }, "LEGIARTI000006305456": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305456", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305456.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305456", "@fin": "2007-12-28", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017886817", "@fin": "2008-04-03", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619243", "@fin": "2009-04-10", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549024", "@fin": "2010-05-01", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201716", "@fin": "2011-06-12", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189058", "@fin": "2013-01-01", "@num": "790 F", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292590", "@fin": "2999-01-01", "@num": "790 F", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la perception des droits de mutation à titre gratuit entre vifs, il est effectué un abattement de 76 000 euros sur la part du partenaire lié au donateur par un pacte civil de solidarité.
\n
Le bénéfice de cet abattement est remis en cause lorsque le pacte prend fin au cours de l'année civile de sa conclusion ou de l'année suivante pour un motif autre que le mariage entre les partenaires ou le décès de l'un d'entre eux.
" } }, "LEGIARTI000006305457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305457", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 779, 790 B, 790 D, 784, 635, 650", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGITEXT000040722395", "#text": "Décret n°2019-1565 du 30 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039701078", "@nortexte": "CPAE1936058D", "@numtexte": "2019-1565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000040722422", "@num": "2", "#text": "Décret n°2019-1565 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701078", "@nortexte": "CPAE1936058D", "@numtexte": "2019-1565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042036057", "@num": "2", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGITEXT000048806715", "#text": "Décret n°2023-1325 du 29 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727818", "@nortexte": "ECOE2327247D", "@numtexte": "2023-1325", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000048839986", "@num": "281 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 281 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305457", "@fin": "2007-12-28", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017886814", "@fin": "2007-12-29", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017337", "@fin": "2008-04-03", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619236", "@fin": "2009-04-10", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549017", "@fin": "2010-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021629572", "@fin": "2010-05-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201709", "@fin": "2011-06-12", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188530", "@fin": "2011-07-31", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430030", "@fin": "2013-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292582", "@fin": "2020-01-01", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471332", "@fin": "2023-12-31", "@num": "790 G", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838931", "@fin": "2999-01-01", "@num": "790 G", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dons de sommes d'argent consentis en pleine propriété au profit d'un enfant, d'un petit-enfant, d'un arrière-petit-enfant ou, à défaut d'une telle descendance, d'un neveu ou d'une nièce sont exonérés de droits de mutation à titre gratuit dans la limite de 30 000 euros.
\n
Cette exonération est subordonnée au respect des conditions suivantes :
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1° Le donateur est âgé de moins de soixante-cinq ans au jour de la transmission ;
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2° Le donataire est âgé de dix-huit ans révolus ou a fait l'objet d'une mesure d'émancipation au jour de la transmission.
\n
Le plafond de 30 000 euros est applicable aux donations consenties par un même donateur à un même donataire.
\n
II. - Cette exonération se cumule avec les abattements prévus aux I, II et V de l'article 779 et aux articles 790 B et 790 D.
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III. - Il n'est pas tenu compte des dons de sommes d'argent mentionnés au I pour l'application de l'article 784.
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IV. - Sous réserve de l'application du 1° du 1 de l'article 635 et du 1 de l'article 650, les dons de sommes d'argent mentionnés au I doivent être déclarés ou enregistrés par le donataire au service des impôts du lieu de son domicile dans le délai d'un mois qui suit la date du don. L'obligation déclarative est accomplie par la souscription, en double exemplaire, d'un formulaire conforme au modèle établi par l'administration.
" } }, "LEGIARTI000006305482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "796-0 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006305482", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305482.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0796BAXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006267448", "@num": "8", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 8 (V) JORF 22 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@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": "LEGIARTI000006305482", "@fin": "2007-12-28", "@num": "796-0 quater", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000017923876", "@fin": "2999-01-01", "@num": "796-0 quater", "@etat": "VIGUEUR", "@debut": "2007-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réversions d'usufruit au profit du conjoint survivant relèvent du régime des droits de mutation par décès.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006431111", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006267448", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006431112", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006428547", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006428546", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006322968", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006431113", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006428545", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305442", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305442", "liens_entrants": true }

Article 789 bis AUTONOME ABROGE, en vigueur du 31/12/2006 au 22/08/2007 (Code général des impôts)