{ "article": { "LEGIARTI000006305519": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "817 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305519", "URL": "article/LEGI/ARTI/00/00/06/30/55/LEGIARTI000006305519.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0817ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 2002-05-21 7H-3-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi - art. 85 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 85 II K", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006303469", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310523", "@num": "816", "#text": "Code général des impôts, CGI. - art. 816 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197333", "@fin": "2999-01-01", "#text": "4 : Conditions d'application du régime spécial des fusions, scissions et apports partiels d'actif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305519", "@fin": "2999-01-01", "@num": "817 B", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 816 s'appliquent également aux opérations agréées dans les conditions prévues au 3 de l'article 210 B.
\n
" } }, "LEGIARTI000006303469": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303469", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303469.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1971-05-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 115 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 C", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "CGIAN4 170 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Les dispositions de l'article 210 A s'appliquent aux scissions et aux apports partiels d'actif dans la mesure où ces opérations ont été agréées par le ministre de l'économie et des finances (1).
\n
Toutefois l'agrément est supprimé en ce qui concerne l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés lorsque la société apporteuse prend l'engagement dans l'acte d'apport :
\n
a De conserver pendant cinq ans les titres remis en contrepartie de l'apport;
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b De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.
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2 Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues à l'article 115-2 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.
\n
\n
1) Voir art. 1649 nonies, Annexe IV, art. 170 quater, et arrêté du 24 mai 1971 (J.O. du 29).
\n
" } }, "LEGIARTI000006303470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303470", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303470.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1971-05-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1980-12-08", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 A, 115 2, 38 7 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 C", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318307", "@num": "25", "#text": "Loi - art. 25 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Les dispositions de l'article 210 A s'appliquent aux scissions et aux apports partiels d'actif dans la mesure où ces opérations ont été agréées par le ministre de l'économie et des finances (1).
\n
Toutefois l'agrément est supprimé en ce qui concerne l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés lorsque la société apporteuse prend l'engagement dans l'acte d'apport :
\n
a De conserver pendant cinq ans les titres remis en contrepartie de l'apport;
\n
b De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.
\n
Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux deuxième et troisième alinéas du 7 bis de l'article 38 (2). \"
\n
2 Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues à l'article 115-2 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.
\n
\n
(1) Voir arrêtés du 24 mai 1971 (JO du 29) et du 8 décembre 1980 (JO du 9).
\n
(2) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006303471": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006303471", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303471.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1971-05-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1980-12-08", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 A, 115 2, 38 7 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 C", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006319111", "@num": "26", "#text": "Loi n°94-1162 du 29 décembre 1994 - art. 26 (V) JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000367398", "@nortexte": "BUDX9400125L", "@numtexte": "94-1162", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les dispositions de l'article 210 A s'appliquent aux scissions et aux apports partiels d'actif dans la mesure où ces opérations ont été agréées par le ministre de l'économie et des finances (1).
\n
Toutefois l'agrément est supprimé en ce qui concerne l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés lorsque la société apporteuse prend l'engagement dans l'acte d'apport :
\n
a. De conserver pendant cinq ans les titres remis en contrepartie de l'apport;
\n
b. De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.
\n
((Il en est de même en cas de scission de société comportant au moins deux branches complètes d'activités lorsque chacune des sociétés bénéficiaires des apports reçoit une ou plusieurs de ces branches et que les associés de la société scindée s'engagent, dans l'acte de scission, à conserver pendant cinq ans les titres représentatifs de l'apport qui leur ont été répartis proportionnellement à leurs droits dans le capital. Toutefois, l'obligation de conservation des titres n'est pas exigée des associés détenteurs de titres de placement représentant au total moins de 5 p. 100 du capital)) (2).
\n
Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux troisième< e quatrième alinéas du 7 bis de l'article 38 (3).
\n
2. Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.
\n
\n
(1) Voir arrêtés du 24 mai 1971 (JO du 29) et du 8 décembre 1980 (JO du 9).
\n
(2) Modification de la loi. Ces dispositions sont applicables à compter du 1er janvier 1995.
\n
(3) Ces dispositions s'appliquent aux opérations qui affectent les résultats des exercices ouverts à compter du 1er janvier 1992.
" } }, "LEGIARTI000006303472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303472", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303472.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1971-05-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Arrêté 1980-12-08", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 210 A, 115 2, 38 7 bis, 1649 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320549", "@num": "22", "#text": "Loi - art. 22 (P) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-02-04 4I-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-06-27 13D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-03 4I-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-03-26 4I-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000762233", "#text": "Loi 99-1172 1999-12-30 art. 22 I, II Finances pour 2000 JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les dispositions de l'article 210 A s'appliquent à l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés (1) lorsque la société apporteuse prend l'engagement dans l'acte d'apport :
\n
a. De conserver pendant trois ans les titres remis en contrepartie de l'apport ;
\n
b. De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.
\n
Les dispositions de l'article 210 A s'appliquent à la scission (1) de société comportant au moins deux branches complètes d'activités lorsque chacune des sociétés bénéficiaires des apports reçoit une ou plusieurs de ces branches et que les associés de la société scindée s'engagent, dans l'acte de scission, à conserver pendant trois ans les titres représentatifs de l'apport qui leur ont été répartis proportionnellement à leurs droits dans le capital. Toutefois, l'obligation de conservation des titres n'est pas exigée des associés détenteurs de titres de placement représentant au total moins de 5 p. 100 du capital.
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Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux troisième et quatrième alinéas du 7 bis de l'article 38.
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2. Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.
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3. Lorsque les conditions mentionnées au 1 ne sont pas remplies, les dispositions de l'article 210 A s'appliquent aux apports partiels d'actif et aux scissions sur agrément délivré dans les conditions prévues à l'article 1649 nonies.
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L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :
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a. L'opération est justifiée par un motif économique, se traduisant notamment par l'exercice par la société bénéficiaire de l'apport d'une activité autonome ou l'amélioration des structures, ainsi que par une association entre les parties ;
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b. L'opération n'a pas comme objectif principal ou comme un de ses objectifs principaux la fraude ou l'évasion fiscales ;
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c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.
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(1) Ces dispositions s'appliquent aux décisions d'agrément délivrées à compter du 1er janvier 2000.
\n
" } }, "LEGIARTI000006303473": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303473", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303473.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 210 A, 38, 115, 1649 nonies, 1734 ter A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 85 II F", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi n°2001-1275 du 28 décembre 2001 - art. 85 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-02-04 4I-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-06-27 13D-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-08-03 4I-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-03-26 4I-1-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-10-25 4I-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les dispositions de l'article 210 A s'appliquent à l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés lorsque la société apporteuse prend l'engagement dans l'acte d'apport :
\n
a. De conserver pendant trois ans les titres remis en contrepartie de l'apport ;
\n
b. De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.
\n
Les dispositions de l'article 210 A s'appliquent à la scission de société comportant au moins deux branches complètes d'activités lorsque chacune des sociétés bénéficiaires des apports reçoit une ou plusieurs de ces branches et que les associés de la société scindée s'engagent, dans l'acte de scission, à conserver pendant trois ans les titres représentatifs de l'apport qui leur ont été répartis proportionnellement à leurs droits dans le capital. Toutefois, l'obligation de conservation des titres n'est exigée que des associés qui détiennent dans la société scindée, à la date d'approbation de la scission, 5 % au moins des droits de vote ou qui y exercent ou y ont exercé dans les six mois précédant cette date, directement ou par l'intermédiaire de leurs mandataires sociaux ou préposés, des fonctions de direction, d'administration ou de surveillance et détiennent au moins 0,1 % des droits de vote dans la société.
\n
Les droits de vote détenus par les associés ainsi soumis à l'obligation de conservation doivent représenter ensemble, à la date de l'approbation de la scission, 20 % au moins du capital de la société scindée.
\n
Le défaut de souscription de l'engagement de conservation ou le non respect de l'obligation de conservation par un associé d'une société scindée n'entraîne pas la déchéance rétroactive du régime de l'article 210 A mais l'application de l'amende prévue à l'article 1734 ter A.
\n
Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux troisième et quatrième alinéas du 7 bis de l'article 38. Il en est de même, d'une part, des apports de participations conférant à la société bénéficiaire des apports la détention directe de plus de 30 % des droits de vote de la société dont les titres sont apportés lorsqu'aucun autre associé ne détient, directement ou indirectement, une fraction des droits de vote supérieure et, d'autre part, des apports de participations conférant à la société bénéficiaire des apports, qui détient d'ores et déjà plus de 30 % des droits de vote de la société dont les titres sont apportés, la fraction des droits de vote la plus élevée dans la société.
\n
2. Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.
\n
3. Lorsque les conditions mentionnées au 1 ne sont pas remplies, les dispositions de l'article 210 A s'appliquent aux apports partiels d'actif et aux scissions sur agrément délivré dans les conditions prévues à l'article 1649 nonies.
\n
L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :
\n
a. L'opération est justifiée par un motif économique, se traduisant notamment par l'exercice par la société bénéficiaire de l'apport d'une activité autonome ou l'amélioration des structures, ainsi que par une association entre les parties ;
\n
b. L'opération n'a pas comme objectif principal ou comme un de ses objectifs principaux la fraude ou l'évasion fiscales ;
\n
c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.
" } }, "LEGIARTI000006310523": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310523", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310523.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 815", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1981, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 300 F ;
\n
2° Le droit proportionnel prévu à l'article 815 est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1980 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 %;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II (Transféré sous l'article 816 A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310524", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310524.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 815", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 816 A I AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273398", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273378", "@num": "57", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 57 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1982, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 600 F ;
\n
2° Le droit proportionnel prévu à l'article 815 est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1981 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310525": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310525", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310525.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 816 A I AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273514", "@num": "40", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 40 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273517", "@num": "43", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 43 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1983, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 750 F ;
\n
2° Le droit proportionnel de 12 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1982 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310526": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310526", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310526.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 861 A I AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273735", "@num": "23", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 23 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006273738", "@num": "26", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 26 () JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1988, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 900 F ;
\n
2° Le droit proportionnel de 12 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1987 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310527": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310527", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310527.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 861 A I AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1988, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1.050 F ;
\n
2° Le droit proportionnel de 12 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1987 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310528": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310528", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310528.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 861 A I AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 40 II Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1988, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1.160 F ;
\n
2° Le droit proportionnel de 12 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1987 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310529", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 861 A I al. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274461", "@num": "18", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 18 () JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A la condition d'être présentés à la formalité fusionnée ou à l'enregistrement avant le 1er janvier 1988, les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1.220 F ;
\n
2° Le droit proportionnel de 12 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule jusqu'au 31 décembre 1987 sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310530", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 861 A I al. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275142", "@num": "36", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 36 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275114", "@num": "8", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 8 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1.220 F ;
\n
2° Le droit proportionnel de 3 % prévu à l'article 812-I-1° est réduit à 1,20 %.
\n
Il se calcule sur la valeur de l'actif net de la société absorbée sous déduction du montant libéré et non amorti du capital social.
\n
Quelle que soit sa date, l'incorporation au capital des primes de fusion dégagées sur des opérations devenues définitives depuis le 1er août 1965 mais avant le 1er janvier 1976 donne ouverture à un droit proportionnel de 1,20 %.
\n
Les prélèvements et versements auxquels ont pu donner lieu les réserves des sociétés parties à la fusion ne peuvent s'imputer en aucun cas sur le droit de 1,20 % ;
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816-A-I, premier alinéa).
\n
" } }, "LEGIARTI000006310531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006310531", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 861 A I al. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318856", "@num": "17", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 17 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1994-03-07 7H-1-94", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1.220 F ;
\n
2° (Abrogé par la loi 93-1352 pour les opérations réalisées à compter du 15 octobre 1993) (1).
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816 A I, premier alinéa).
\n
\n
(1)
\n
" } }, "LEGIARTI000006310532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310532", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310532.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 861 A I al. 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319989", "@num": "36", "#text": "Loi - art. 36 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 1 500 F ;
\n
2° (Abrogé par la loi 93-1352 pour les opérations réalisées à compter du 15 octobre 1993).
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816 A I, premier alinéa).
\n
" } }, "LEGIARTI000006310533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310533", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 816 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716519", "@num": "6", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 6 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :
\n
1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 230 euros ;
\n
2° (Abrogé pour les opérations réalisées à compter du 15 octobre 1993).
\n
3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.
\n
II. (Transféré sous l'article 816 A I, premier alinéa).
\n
" } }, "LEGIARTI000006310534": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310534", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310534.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0816AAXXXXXAL" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 95 IV : Ces dispositions s'appliquent aux conventions conclues et actes passés à compter du 1er janvier 2006 lorsqu'ils sont obligatoirement déclarés ou soumis à la formalité de l'enregistrement, et dans les autres cas, lorsque leur présentation volontaire à la formalité intervient à compter de cette date.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 816 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 95 I B Finances rectificative pour 2004 JORF 31 décembre 2004 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés bénéficient du régime suivant :

\n
\n

1° Il est perçu un droit fixe d'enregistrement ou une taxe fixe de publicité foncière de 375 € porté à 500 € pour les sociétés ayant un capital d'au moins 225 000 € ;

\n
\n

2° (Abrogé pour les opérations réalisées à compter du 15 octobre 1993).

\n
\n

3° La prise en charge du passif dont sont grevés les apports mentionnés dans ces actes est exonérée de tous droits et taxes de mutation ou de publicité foncière.

\n
\n

II. (Transféré sous l'article 816 A I, premier alinéa).

\n
\n
" } }, "LEGIARTI000006321212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "85", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006321212", "URL": "article/LEGI/ARTI/00/00/06/32/12/LEGIARTI000006321212.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJPXXXXXX085AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 Finances pour 2002 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006298228", "@num": "46 quater-0 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301140", "@num": "170 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 170 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307246", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307252", "@num": "115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307285", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307289", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302745", "@num": "150-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302967", "@num": "159", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313713", "@num": "1734 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308092", "@num": "209", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303473", "@num": "210 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303475", "@num": "210 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303477", "@num": "210 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303466", "@num": "210-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308727", "@num": "220 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303618", "@num": "223 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303648", "@num": "223 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307686", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310458", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310473", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307193", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2002-08-21 13D-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134189", "@fin": "2999-01-01", "#text": "A. : Mesures fiscales.", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114795", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2001-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084635", "@fin": "2999-01-01", "#text": "DEUXIEME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2001-12-29" } ] }, "@cid": "JORFTEXT000000592233", "@nor": "ECOX0100125L", "@num": "2001-1275", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000592233", "@c_titre_court": "LOI n° 2001-1275 du 28 décembre 2001" }, { "@fin": "2999-01-01", "#text": "Loi n° 2001-1275 du 28 décembre 2001 de finances pour 2002 (1)", "@debut": "2001-12-29", "@id_txt": "LEGITEXT000005631961", "@c_titre_court": "Loi n° 2001-1275 du 28 décembre 2001" } ], "@date_publi": "2001-12-29", "@date_signature": "2001-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321212", "@fin": "2999-01-01", "@num": "85", "@etat": "VIGUEUR", "@debut": "2001-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. A. à N. Paragraphes modificateurs.
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II. A. Les dispositions des 1 et 2 du A du I sont applicables aux opérations de fusion et de scission réalisées à compter du 1er janvier 2002.
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B. Les dispositions du B du I sont applicables aux titres reçus en rémunération de scissions réalisées à compter du 1er janvier 2002.
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C. Les dispositions des b et c du 1, du b du 3 et du 5 du C du I s'appliquent pour la détermination des résultats des exercices clos à compter du 31 décembre 2001 et pour l'imposition des revenus de l'année 2001. Les dispositions des a des 1 et 3, du 2 et du 4 du C du I s'appliquent aux opérations de rachats de titres, de fusions, de scissions et d'apports partiels d'actif réalisées à compter du 1er janvier 2002.
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D. Les dispositions du E du I sont applicables aux opérations réalisées à compter du 1er janvier 2002.
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E. Les dispositions du F du I sont applicables aux opérations réalisées à compter du 1er janvier 2002.
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F. Les dispositions du 1°, du 2° et du 4° du G du I sont applicables aux opérations réalisées à compter du 1er janvier 2002. Les dispositions du 3° du G du I sont applicables aux engagements et aux obligations de conservation des titres représentatifs de scissions réalisées à compter du 1er janvier 2002.
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G. Les dispositions du H du I sont applicables aux engagements et aux obligations de conservation des titres représentatifs de scissions réalisées à compter du 1er janvier 2002.
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H. Les dispositions du J du I sont applicables aux opérations réalisées à compter du 1er janvier 2002.
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I. Pour les groupes régulièrement constitués, les dispositions du K du I sont applicables pour la détermination des résultats des exercices clos à compter du 31 décembre 2001. Par exception à la règle prévue à la deuxième phrase du cinquième alinéa de l'article 223 A, les sociétés qui souhaitent se constituer société mère à compter du 1er janvier 2002 et dont le capital est détenu indirectement à 95 % ou plus par une personne morale soumise à l'impôt sur les sociétés, par l'intermédiaire d'une ou plusieurs personnes morales non soumises à cet impôt, peuvent notifier leur option jusqu'au 31 janvier 2002.
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J. Les dispositions du L du I sont applicables aux apports réalisés à compter du 1er janvier 2002 et à ceux déjà réalisés à cette date pour lesquels les engagements de conservation sont en cours au 1er janvier 2002.
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K. Les dispositions du M du I sont applicables aux opérations agréées à compter du 1er janvier 2002.
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L. Les dispositions du N du I sont applicables aux engagements et aux obligations de conservation des titres représentatifs de scissions réalisées à compter du 1er janvier 2002.
" } }, "LEGIARTI000020058667": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-06-13", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058667", "URL": "article/LEGI/ARTI/00/00/20/05/86/LEGIARTI000020058667.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 90 II : le présent article s'applique aux opérations d'apport réalisées au cours des exercices ouverts à compter du 1er janvier 2008.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 210 A, 38, 115, 1649 nonies, 1734 ter A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020042343", "@num": "90", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les dispositions de l'article 210 A s'appliquent à l'apport partiel d'actif d'une branche complète d'activité ou d'éléments assimilés lorsque la société apporteuse prend l'engagement dans l'acte d'apport :

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a. De conserver pendant trois ans les titres remis en contrepartie de l'apport ;

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b. De calculer ultérieurement les plus-values de cession afférentes à ces mêmes titres par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans ses propres écritures.

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La rupture de l'engagement de conservation des titres remis en contrepartie de l'apport entraîne la déchéance rétroactive du régime de l'article 210 A appliqué à l'opération d'apport partiel d'actif. La déchéance intervient et produit ses effets à la date de réalisation de cette opération.

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Les dispositions de l'article 210 A s'appliquent à la scission de société comportant au moins deux branches complètes d'activités lorsque chacune des sociétés bénéficiaires des apports reçoit une ou plusieurs de ces branches et que les associés de la société scindée s'engagent, dans l'acte de scission, à conserver pendant trois ans les titres représentatifs de l'apport qui leur ont été répartis proportionnellement à leurs droits dans le capital. Toutefois, l'obligation de conservation des titres n'est exigée que des associés qui détiennent dans la société scindée, à la date d'approbation de la scission, 5 % au moins des droits de vote ou qui y exercent ou y ont exercé dans les six mois précédant cette date, directement ou par l'intermédiaire de leurs mandataires sociaux ou préposés, des fonctions de direction, d'administration ou de surveillance et détiennent au moins 0,1 % des droits de vote dans la société.

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Les droits de vote détenus par les associés ainsi soumis à l'obligation de conservation doivent représenter ensemble, à la date de l'approbation de la scission, 20 % au moins du capital de la société scindée.

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Le défaut de souscription de l'engagement de conservation ou le non respect de l'obligation de conservation par un associé d'une société scindée n'entraîne pas la déchéance rétroactive du régime de l'article 210 A mais l'application de l'amende prévue à l'article 1734 ter A.

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Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux troisième et quatrième alinéas du 7 bis de l'article 38. Il en est de même, d'une part, des apports de participations conférant à la société bénéficiaire des apports la détention directe de plus de 30 % des droits de vote de la société dont les titres sont apportés lorsqu'aucun autre associé ne détient, directement ou indirectement, une fraction des droits de vote supérieure et, d'autre part, des apports de participations conférant à la société bénéficiaire des apports, qui détient d'ores et déjà plus de 30 % des droits de vote de la société dont les titres sont apportés, la fraction des droits de vote la plus élevée dans la société.

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2. Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.

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3. Lorsque les conditions mentionnées au 1 ne sont pas remplies, les dispositions de l'article 210 A s'appliquent aux apports partiels d'actif et aux scissions sur agrément délivré dans les conditions prévues à l'article 1649 nonies.

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L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :

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a. L'opération est justifiée par un motif économique, se traduisant notamment par l'exercice par la société bénéficiaire de l'apport d'une activité autonome ou l'amélioration des structures, ainsi que par une association entre les parties ;

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b. L'opération n'a pas comme objectif principal ou comme un de ses objectifs principaux la fraude ou l'évasion fiscales ;

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c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.

\n
" } }, "LEGIARTI000032701671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-06-13" } }, "META_COMMUN": { "ID": "LEGIARTI000032701671", "URL": "article/LEGI/ARTI/00/00/32/70/16/LEGIARTI000032701671.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 1er du décret n° 2006-356 du 24 mars 2006

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032679365", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. De conserver pendant trois ans les titres remis en contrepartie de l'apport ;

L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :

b. L'opération n'a pas comme objectif principal ou comme un de ses objectifs principaux la fraude ou l'évasion fiscales ;

c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.

" } }, "LEGIARTI000036364190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-31", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036364190", "URL": "article/LEGI/ARTI/00/00/36/36/41/LEGIARTI000036364190.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 23 III A de la loi n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017, les présentes dispositions s'appliquent aux opérations de fusion, de scission ou d'apport partiel d'actif réalisées à compter du 1er janvier 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000036354018", "@num": "23", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364148", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. L'article 210 A s'applique à l'apport partiel d'actif d'une ou plusieurs branches complètes d'activité ou d'éléments assimilés.
\n
\nLe même article 210 A s'applique à la scission de société comportant au moins deux branches complètes d'activité lorsque chacune des sociétés bénéficiaires reçoit une ou plusieurs de ces branches.

Les apports de participations portant sur plus de 50 p. 100 du capital de la société dont les titres sont apportés ou, si un tel pourcentage du capital est déjà détenu par la société bénéficiaire, les apports venant renforcer cette détention sont assimilés à une branche complète d'activité, sous réserve que la société apporteuse respecte les règles et conditions prévues aux troisième et quatrième alinéas du 7 bis de l'article 38. Il en est de même, d'une part, des apports de participations conférant à la société bénéficiaire des apports la détention directe de plus de 30 % des droits de vote de la société dont les titres sont apportés lorsqu'aucun autre associé ne détient, directement ou indirectement, une fraction des droits de vote supérieure et, d'autre part, des apports de participations conférant à la société bénéficiaire des apports, qui détient d'ores et déjà plus de 30 % des droits de vote de la société dont les titres sont apportés, la fraction des droits de vote la plus élevée dans la société.

2. Les plus-values de cession afférentes aux titres remis en contrepartie de l'apport sont calculées par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans les écritures de la société apporteuse.
\n
\nLes plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.

3. En l'absence d'apport d'une ou plusieurs branches complètes d'activité ou d'éléments assimilés, les dispositions de l'article 210 A s'appliquent aux apports partiels d'actif et aux scissions sur agrément délivré dans les conditions prévues à l'article 1649 nonies.

L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :

a. L'opération est justifiée par un motif économique, se traduisant notamment par l'exercice par la société bénéficiaire de l'apport d'une activité autonome et l'amélioration des structures, ainsi que par une association entre les parties formalisée par un engagement de conservation pendant trois ans des titres remis en contrepartie de l'apport ;
\n
\nb. L'article 210-0 A est respecté ;

c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.

Pour les opérations de scission, l'obligation de conservation des titres mentionnée au a n'est exigée que des associés qui détiennent dans la société scindée, à la date d'approbation de la scission, 5 % au moins des droits de vote ou qui y exercent ou y ont exercé dans les six mois précédant cette date, directement ou par l'intermédiaire de leurs mandataires sociaux ou préposés, des fonctions de direction, d'administration ou de surveillance et détiennent au moins 0,1 % des droits de vote dans la société.

" } }, "LEGIARTI000037986490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037986490", "URL": "article/LEGI/ARTI/00/00/37/98/64/LEGIARTI000037986490.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000037986482", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197410", "@fin": "2999-01-01", "#text": "2 : Actes de fusion", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les actes qui constatent des opérations de fusion auxquelles participent exclusivement des personnes morales ou organismes passibles de l'impôt sur les sociétés, ainsi que la prise en charge du passif dont sont grevés les apports mentionnés dans ces actes, sont enregistrés gratuitement.

" } }, "LEGIARTI000037987763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037987763", "URL": "article/LEGI/ARTI/00/00/37/98/77/LEGIARTI000037987763.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037669307", "@num": "6", "#text": "Ordonnance n° 2016-1408 du 20 octobre 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033279703", "@nortexte": "LHAL1617659R", "@numtexte": "2016-1408", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-10-20" }, { "@id": "LEGIARTI000037935476", "@num": "35", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 35", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000046868410", "@num": "115", "#text": "Code général des impôts, CGI. - art. 115 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312595", "@num": "1649 nonies", "#text": "Code général des impôts, CGI. - art. 1649 nonies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312499", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "Code général des impôts, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641804", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908528", "@num": "208 C bis", "#text": "Code général des impôts, CGI. - art. 208 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308599", "@num": "210 A", "#text": "Code général des impôts, CGI. - art. 210 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364181", "@num": "210 C", "#text": "Code général des impôts, CGI. - art. 210 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303466", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909624", "@num": "223 I", "#text": "Code général des impôts, CGI. - art. 223 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987136", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333125", "@num": "244 quater W", "#text": "Code général des impôts, CGI. - art. 244 quater W (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842137", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303469", "@fin": "1991-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303470", "@fin": "1995-10-27", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303471", "@fin": "2000-03-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303472", "@fin": "2001-12-29", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303473", "@fin": "2009-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058667", "@fin": "2016-06-13", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701671", "@fin": "2018-01-01", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364190", "@fin": "2018-12-31", "@num": "210 B", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037987763", "@fin": "2999-01-01", "@num": "210 B", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. L'article 210 A s'applique à l'apport partiel d'actif d'une ou plusieurs branches complètes d'activité ou d'éléments assimilés.
\n
Le même article 210 A s'applique à la scission de société comportant au moins deux branches complètes d'activité lorsque chacune des sociétés bénéficiaires reçoit une ou plusieurs de ces branches.

1 bis. En cas d'apport partiel d'actif d'éléments assimilés mentionnés au dernier alinéa du 1 du présent article, la société apporteuse est réputée détenir les titres remis en contrepartie de l'apport depuis la date à laquelle celle-ci a acquis les éléments apportés.

2. Les plus-values de cession afférentes aux titres remis en contrepartie de l'apport sont calculées par référence à la valeur que les biens apportés avaient, du point de vue fiscal, dans les écritures de la société apporteuse.
\n
Les plus-values ou moins-values dégagées sur les titres répartis dans les conditions prévues au 2 de l'article 115 ne sont pas retenues pour l'assiette de l'impôt sur les sociétés dû par la personne morale apporteuse.

L'agrément est délivré lorsque, compte tenu des éléments faisant l'objet de l'apport :

c. Les modalités de l'opération permettent d'assurer l'imposition future des plus-values mises en sursis d'imposition.

" } }, "LEGIARTI000048510386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "816", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1955-10-15", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048510386", "URL": "article/LEGI/ARTI/00/00/48/51/03/LEGIARTI000048510386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "Code général des impôts, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310542", "@num": "817", "#text": "Code général des impôts, CGI. - art. 817 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "Code général des impôts, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305519", "@num": "817 B", "#text": "Code général des impôts, CGI. - art. 817 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294781", "@num": "301 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048510386", "@fin": "1955-10-15", "@num": "816", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049753726", "@fin": "1979-07-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1955-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310523", "@fin": "1980-01-19", "@num": "816", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310524", "@fin": "1982-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310525", "@fin": "1983-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310526", "@fin": "1983-12-30", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310527", "@fin": "1985-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310528", "@fin": "1986-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310529", "@fin": "1987-12-31", "@num": "816", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310530", "@fin": "1994-09-02", "@num": "816", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310531", "@fin": "1998-04-22", "@num": "816", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310532", "@fin": "2002-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310533", "@fin": "2006-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310534", "@fin": "2019-01-01", "@num": "816", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986490", "@fin": "2999-01-01", "@num": "816", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. — En vue de la constatation des mutations cadastrales et de leur application régulière dans les rôles de la contribution foncière, les notaires sont tenus de déposer au bureau de l’enregistrement, au moment où ils soumettent la minute des actes passés devant eux à la formalité de l’enregistrement, un extrait sommaire, en quatre exemplaires, de ceux de ces actes qui portent à un titre quelconque translation ou attribution de propriété immobilière.

La même obligation existe pour les greffiers en ce qui concerne les actes judiciaires de la même nature que ceux visés à l’alinéa précédent.

Les extraits dont il s’agit sont établis sur des imprimés fournis gratuitement par l’administration des finances.

A défaut d’exécution des prescriptions des trois premiers alinéas du présent article, la formalité de l’enregistrement est refusée.

II. — Lorsqu’ils présentent à la formalité de l’enregistrement un acte de partage ou de donation-partage contenant un tableau des abandonnements, les notaires sont tenus de déposer au bureau une copie de ce tableau, établie en un seul exemplaire, sur une formule imprimée qui leur est fournie gratuitement par l’administration de l’enregistrement.

A défaut, la formalité de l’enregistrement est refusée.

" } }, "LEGIARTI000006303466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "210-0 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303466", "URL": "article/LEGI/ARTI/00/00/06/30/34/LEGIARTI000006303466.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0210AAXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CEE Directive 90/434 1990-07-23 Conseil", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 38, 93 quater, 112, 115, 120, 121, 151 octies A, 210 A à 210 C, 220 quinquies, 223 A à 223 U", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi - art. 85 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 85 II E", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000036800953", "#text": "Décret n°2018-270 du 12 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036798967", "@nortexte": "CPAE1803079D", "@numtexte": "2018-270", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-12" }, { "@id": "LEGITEXT000036965543", "#text": "Décret n°2018-421 du 30 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036964437", "@nortexte": "CPAE1807104D", "@numtexte": "2018-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "LEGIARTI000036965552", "@num": "1", "#text": "Décret n°2018-421 du 30 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036964437", "@nortexte": "CPAE1807104D", "@numtexte": "2018-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-05-30" }, { "@id": "LEGITEXT000037159587", "#text": "Arrêté du 25 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141232", "@nortexte": "CPAE1812479A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-25" }, { "@id": "LEGIARTI000037159596", "@num": "1", "#text": "Arrêté du 25 juin 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037141232", "@nortexte": "CPAE1812479A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-25" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037956839", "@num": "205 A", "#text": "Code général des impôts, CGI. - art. 205 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988537", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847486", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037987763", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036967666", "@num": "46 quater-0 ZS ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-10-25 4I-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2003-07-07 4I-1-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162530", "@fin": "2999-01-01", "#text": "Section III : Détermination du bénéfice imposable", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303466", "@fin": "2004-12-31", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303467", "@fin": "2005-12-31", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303468", "@fin": "2007-12-28", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017888225", "@fin": "2007-12-29", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014537", "@fin": "2009-04-10", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549161", "@fin": "2010-01-01", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658182", "@fin": "2011-12-30", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091949", "@fin": "2012-05-07", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842300", "@fin": "2018-01-01", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364204", "@fin": "2019-07-21", "@num": "210-0 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041467953", "@fin": "2999-01-01", "@num": "210-0 A", "@etat": "VIGUEUR", "@debut": "2019-07-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les dispositions relatives aux fusions et aux scissions, prévues au 7 bis de l'article 38, au V de l'article 93 quater, aux articles 112, 115, 120, 121, 151 octies A, 210 A à 210 C, aux deuxième et quatrième alinéas du II de l'article 220 quinquies et aux articles 223 A à 223 U, sont applicables :
\n
1° S'agissant des fusions, aux opérations par lesquelles :
\n
a. Une ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur dissolution sans liquidation, l'ensemble de leur patrimoine à une autre société préexistante absorbante, moyennant l'attribution à leurs associés de titres de la société absorbante et, éventuellement, d'une soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
\n
b. Deux ou plusieurs sociétés absorbées transmettent, par suite et au moment de leur dissolution sans liquidation, l'ensemble de leur patrimoine à une société absorbante qu'elles constituent, moyennant l'attribution à leurs associés de titres de la société absorbante et, éventuellement, d'une soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
\n
2° S'agissant des scissions, aux opérations par lesquelles la société scindée transmet, par suite et au moment de sa dissolution sans liquidation, l'ensemble de son patrimoine à deux ou plusieurs sociétés préexistantes ou nouvelles, moyennant l'attribution aux associés de la société scindée, proportionnellement à leurs droits dans le capital, de titres des sociétés bénéficiaires des apports et, éventuellement, d'une soulte ne dépassant pas 10 % de la valeur nominale de ces titres ;
\n
3° Aux opérations décrites au 1° et au 2° pour lesquelles il n'est pas procédé à l'échange de titres de la société absorbante ou bénéficiaire de l'apport contre les titres de la société absorbée ou scindée lorsque ces titres sont détenus soit par la société absorbante ou bénéficiaire de l'apport, soit par la société absorbée ou scindée.
\n
II. - Sont exclues des dispositions prévues au 7 bis de l'article 38, au V de l'article 93 quater, aux articles 115, 151 octies A, 210 A à 210 C et aux deuxième à quatrième alinéas du II de l'article 220 quinquies, les opérations de fusion, de scission et d'apport partiel d'actif n'entrant pas dans le champ d'application de la directive 90/434/CEE du Conseil du 23 juillet 1990, lorsqu'une société, apporteuse ou bénéficiaire d'un apport, a son siège dans un Etat ou territoire n'ayant pas conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales.
" } }, "LEGIARTI000006313713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734 ter A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313713", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313713.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1734ACXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1768", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "CGI 210 B, 210 A, 210 B bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-10-25 4I-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi - art. 85 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 85 II L", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006313713", "@fin": "2006-01-01", "@num": "1734 ter A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006313714", "@fin": "2006-01-01", "@num": "1734 ter A", "@etat": "TRANSFERE", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'associé d'une société scindée qui ne souscrit pas l'engagement de conservation ou ne respecte pas, totalement ou partiellement, l'obligation de conservation des titres des sociétés bénéficiaires des apports auxquels il est soumis pour l'application des dispositions prévues à l'article 210 B est redevable d'une amende dont le montant est égal à :
\n
a. 1 % de la valeur réelle des titres attribués, estimée au moment de la scission, et pour lesquels l'engagement de conservation n'a pas été souscrit.
\n
b. 25 % de la valeur réelle des titres attribués, estimée au moment de la scission, et pour lesquels l'obligation de conservation n'a pas été respectée. Dans ce cas, le montant de l'amende encourue est limité au produit d'une somme égale à 30 % des résultats non imposés de cette société en application des articles 210 A et 210 B par la proportion de titres détenus qui ont été cédés par l'intéressé et par le pourcentage de sa participation au capital de la société scindée au moment de la scission.
\n
Le redevable de l'amende doit attester, sous le contrôle de l'administration, du montant des résultats mentionnés au troisième alinéa.
\n
La société bénéficiaire d'un apport comportant des titres qui ne souscrit pas l'engagement de conservation ou ne respecte pas, totalement ou partiellement, l'obligation de conservation des titres représentatifs d'une scission prévus au b du 1 de l'article 210 B bis est redevable de la même amende.
\n
L'infraction est constatée et l'amende est prononcée, recouvrée, garantie et contestée selon les règles applicables en matières de taxes sur le chiffre d'affaires.
\n
Chaque société bénéficiaire des apports à la suite de la scission est solidairement responsable du paiement de l'amende dans la proportion des titres cédés qu'elle a émis. Dans la situation visée au cinquième alinéa, la société apporteuse ou les sociétés apporteuses en cas d'apports successifs sont également solidairement responsables du paiement de l'amende.
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Modification de l'ordonnance n° 82-283 du 26 mars 1982 : modification de l'article 6. Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) : modification de l'article 6. Modification de la loi de finances pour 1999 (n° 98-1266 du 30 décembre 1998) : modification des articles 51, 56, 129. Modification de la loi de finances pour 2001 (n° 2000-1352 du 30 décembre 2000) : modification de l'article 36. Modification de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) : modification de l'article 71. Modification de la loi de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) : abrogation de l'article 39. Modification de l'ordonnance n° 96-50 du 24 janvier 1996 : modification de l'article 4. Modification de la loi du 13 novembre 1936 relative aux premières mesures de réforme des finances départementales et communales : abrogation des articles 5 et 6. Modification de la loi de finances rectificative pour 2000 (n° 2000-656 du 13 juillet 2000) : modification de l'article 13. Modification de la loi de finances pour 1984 (n° 83-1179 du 29 décembre 1983) : modification de l'article 60. Modification de la loi 47-520 du 21 mars 1947 : modification de l'article 51. Modification de la loi de finances pour 1998 (n° 97-1269 du 30 décembre 1997) : modification de l'article 51. Modification de l'ordonnance n° 2000-916 du 19 septembre 2000 : modification de l'annexe III. Modification de la loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier : modification de l'article 1er-1. Modification de la loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions : modification des articles 1er, 2 ; création de l'article 1 ter. Modification de la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) : modification de l'article 124. Modification de l'ordonnance n° 82-283 du 26 mars 1982 portant création des chèques-vacances : modification de l'article 2. Modification de l'ordonnance n° 58-1374 du 30 décembre 1958 portant loi de finances pour 1959 : création de l'article 170. Modification de la loi de finances pour 1960 (n° 59-1454 du 26 décembre 1959) : modification de l'article 71. Modification de la loi de finances rectificative pour 1981 (n° 81-734 du 3 août 1981): modification de l'article 26. Modification de la loi n° 98-657 du 29 juillet 1998 d'orientation relative à la lutte contre les exclusions : modification de l'article 5 ; création de l'article 25. Modification de la loi n° 96-987 du 14 novembre 1996 relative à la mise en oeuvre du pacte de relance pour la ville : modification des articles 12, 14. Modification de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique : création de l'article 64-3. Modificaton de la loi n° 71-1130 du 31 décembre 1971 portant réforme de certaines professions judiciaires et juridiques : modification de l'article 13, création de l'article 14-1. Modification de la loi n° 46-854 du 27 avril 1946 portant ouverture et annulation de crédits sur l'exercice 1946 : abrogation de l'article 42. Modification de la loi n° 47-1496 du 13 août 1947 portant fixation des crédits applicables aux dépenses du budget ordinaire de l'exercice 1947 (services civils) : abrogation de l'article 6. Abrogation du décret n° 47-2234 du 19 novembre 1947 portant création d'une commission de vérification des dépenses faites sur les crédits affectés au service de documentation extérieure et de contre-espionnage. Modification de la loi n° 96-1093 du 16 décembre 1996 relative à l'emploi dans la fonction publique et à diverses mesures d'ordre statutaire : modification des articles 14, 31, 42. Modification de l'ordonnance n° 82-298 du 31 mars 1982 relative à la cessation progressive d'activité des agents titulaires des collectivités locales et de leurs établissements publics à caractère administratif : modification de l'article 2." }, "TP": { "CONTENU": "

(1) Loi no 2001-1275.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 3262 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3320 ;

Avis des commissions des affaires culturelles (no 3321), des affaires étrangères (no 3322), de la défense (no 3323), des lois (no 3324) et de la production (no 3325) ;

Discussion (1re partie) les 16, 17, 18 et 19 octobre 2001 et adoption le 23 octobre 2001. - Discussion (2e partie) les 29, 30, 31 octobre, 5, 6, 7, 8, 9, 12, 13, 14, 15, 16 et 19 novembre 2001 et adoption le 20 novembre 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en première lecture, no 86 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 87 (2001-2002) ;

Avis des commissions des affaires culturelles (no 88), des affaires économiques (no 89), des affaires étrangères (no 90), des affaires sociales (no 91) et des lois (no 92) ;

Discussion (1re partie) les 22, 23, 26, 27 et 28 novembre 2001. - Discussion (2e partie) les 29 et 30 novembre, 1er, 3 à 7, 10 et 11 décembre 2001 et adoption le 11 décembre 2001.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3455 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 3458.

Sénat :

Rapport de M. Philippe Marini, au nom de la commission mixte paritaire, no 130 (2001-2002).

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 3455 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3463 ;

Discussion et adoption le 13 décembre 2001.

Sénat :

Projet de loi, adopté par l'Assemblée nationale en nouvelle lecture, no 147 (2001-2002) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 149 (2001-2002) ;

Discussion et rejet le 18 décembre 2001.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 3473 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 3476 ;

Discussion et adoption en lecture définitive le 19 décembre 2001.

- Conseil constitutionnel :

Décision no 2001-456 DC du 27 décembre 2001 publiée au Journal officiel de ce jour.

\n
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art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000705483", "#text": "Loi n°81-734 du 3 août 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000698860", "#text": "Ordonnance n° 82-298 du 31 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000698860", "@numtexte": "82-298", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-31" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317373", "@num": "60", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317374", "@num": "60", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317474", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000885370", "#text": "Décret n°86-695 du 4 avril 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000885370", "@numtexte": "86-695", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-04-04" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006318049", "@num": "124", "#text": "Loi - art. 124 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000537611", "#text": "Loi n° 91-647 du 10 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000537611", "@nortexte": "JUSX9100049L", "@numtexte": "91-647", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-07-10" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318632", "@num": "71", "#text": "Loi - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000196404", "#text": "Loi n°96-987 du 14 novembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000025076752", "@num": "14", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000030061299", "@num": "14", "#text": "Loi n° 96-987 du 14 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340257", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340256", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340255", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340258", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "LEGIARTI000006340259", "@num": "14", "#text": "Loi n°96-987 du 14 novembre 1996 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000196404", "@nortexte": "AVIX9600044L", "@numtexte": "96-987", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-11-14" }, { "@id": "JORFTEXT000000563052", "#text": "Loi n°96-1093 du 16 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000563052", "@nortexte": "FPPX9600101L", "@numtexte": "96-1093", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-16" }, { "@id": "JORFTEXT000000569621", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320019", "@num": "62", "#text": "Loi - art. 62 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000206894", "#text": "Loi n° 98-657 du 29 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320443", "@num": "129", "#text": "Loi - art. 129 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320492", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320335", "@num": "51", "#text": "Loi - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320348", "@num": "57", "#text": "Loi - art. 57 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006320592", "@num": "58", "#text": "Loi - art. 58 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320753", "@num": "13", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance n° 2000-916 du 19 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716400", "@num": "Annexe I, II, III, IV, V", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. Annexe I, II, III, IV, V (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000220595", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006320822", "@num": "36", "#text": "Loi - art. 36 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000216141", "#text": "Décision n°2001-456 DC du 27 décembre 2001, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000216141", "@nortexte": "CSCL0105289S", "@numtexte": "2001-456 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000216141", "#text": "Décision2001-456 DC", "@sens": "cible", "@cidtexte": "JORFTEXT000000216141", "@nortexte": "CSCL0105289S", "@numtexte": "2001-456 DC", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "2001-12-27" }, { "@id": "JORFTEXT000000216235", "#text": "Décret n°2001-1283 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000216235", "@nortexte": "ECOB0110082D", "@numtexte": "2001-1283", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000770600", "#text": "Décret n°2001-1284 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000770600", "@nortexte": "ECOB0110083D", "@numtexte": "2001-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000397951", "#text": "Décret n°2001-1285 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000397951", "@nortexte": "ECOB0110084D", "@numtexte": "2001-1285", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223101", "#text": "Décret n°2001-1286 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223101", "@nortexte": "ECOB0110085D", "@numtexte": "2001-1286", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223102", "#text": "Décret n°2001-1287 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223102", "@nortexte": "ECOB0110086D", "@numtexte": "2001-1287", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000223240", "#text": "Décret n°2001-1288 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000223240", "@nortexte": "ECOB0110087D", "@numtexte": "2001-1288", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774689", "#text": "Décret n°2001-1289 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000774689", "@nortexte": "ECOB0110088D", "@numtexte": "2001-1289", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000591341", "#text": "Décret n°2001-1290 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000591341", "@nortexte": "ECOB0110089D", "@numtexte": "2001-1290", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589872", "#text": "Décret n°2001-1291 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589872", "@nortexte": "ECOB0110090D", "@numtexte": "2001-1291", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589873", "#text": "Décret n°2001-1292 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589873", "@nortexte": "ECOB0110091D", "@numtexte": "2001-1292", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000222536", "#text": "Décret n°2001-1293 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000222536", "@nortexte": "ECOB0110092D", "@numtexte": "2001-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000407943", "#text": "Décret n°2001-1294 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407943", "@nortexte": "ECOB0110093D", "@numtexte": "2001-1294", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000222537", "#text": "Décret n°2001-1295 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000222537", "@nortexte": "ECOB0110094D", "@numtexte": "2001-1295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589244", "#text": "Décret n°2001-1296 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589244", "@nortexte": "ECOB0110095D", "@numtexte": "2001-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589245", "#text": "Décret n°2001-1297 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589245", "@nortexte": "ECOB0110096D", "@numtexte": "2001-1297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000589247", "#text": "Décret n°2001-1298 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000589247", "@nortexte": "ECOB0110097D", "@numtexte": "2001-1298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000407976", "#text": "Décret n°2001-1299 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000407976", "@nortexte": "ECOB0110098D", "@numtexte": "2001-1299", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409071", "#text": "Décret n°2001-1300 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409071", "@nortexte": "ECOB0110099D", "@numtexte": "2001-1300", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000224933", "#text": "Décret n°2001-1301 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000224933", "@nortexte": "ECOB0110100D", "@numtexte": "2001-1301", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775440", "#text": "Décret n°2001-1302 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775440", "@nortexte": "ECOB0110101D", "@numtexte": "2001-1302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409073", "#text": "Décret n°2001-1303 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409073", "@nortexte": "ECOB0110102D", "@numtexte": "2001-1303", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775443", "#text": "Décret n°2001-1304 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775443", "@nortexte": "ECOB0110103D", "@numtexte": "2001-1304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000409074", "#text": "Décret n°2001-1305 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000409074", "@nortexte": "ECOB0110104D", "@numtexte": "2001-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775446", "#text": "Décret n°2001-1306 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775446", "@nortexte": "ECOB0110105D", "@numtexte": "2001-1306", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775447", "#text": "Décret n°2001-1307 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775447", "@nortexte": "ECOB0110106D", "@numtexte": "2001-1307", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000224934", "#text": "Décret n°2001-1308 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000224934", "@nortexte": "ECOB0110107D", "@numtexte": "2001-1308", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592060", "#text": "Décret n°2001-1309 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592060", "@nortexte": "ECOB0110108D", "@numtexte": "2001-1309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592061", "#text": "Décret n°2001-1310 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592061", "@nortexte": "ECOB0110109D", "@numtexte": "2001-1310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592062", "#text": "Décret n°2001-1311 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000592062", "@nortexte": "ECOB0110110D", "@numtexte": "2001-1311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000775449", "#text": "Décret n°2001-1312 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000775449", "@nortexte": "ECOB0110111D", "@numtexte": "2001-1312", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321112", "@num": "1", "#text": "Loi - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321230", "@num": "101", "#text": "Loi - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321123", "@num": "11", "#text": "Loi - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321244", "@num": "115", "#text": "Loi - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321245", "@num": "116", "#text": "Loi - art. 116 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321247", "@num": "118", "#text": "Loi - art. 118 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321248", "@num": "119", "#text": "Loi - art. 119 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321124", "@num": "12", "#text": "Loi - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321253", "@num": "124", "#text": "Loi - art. 124 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321254", "@num": "125", "#text": "Loi - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321255", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321255", "@num": "126", "#text": "Loi - art. 126 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321259", "@num": "130", "#text": "Loi - art. 130 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321261", "@num": "132", "#text": "Loi - art. 132 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321263", "@num": "134", "#text": "Loi - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321264", "@num": "135", "#text": "Loi - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321265", "@num": "136", "#text": "Loi - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321267", "@num": "138", "#text": "Loi - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321126", "@num": "14", "#text": "Loi - art. 14 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321269", "@num": "140", "#text": "Loi - art. 140 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321270", "@num": "141", "#text": "Loi - art. 141 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321275", "@num": "146", "#text": "Loi - art. 146 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321128", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321281", "@num": "150", "#text": "Loi - art. 150 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321284", "@num": "153", "#text": "Loi - art. 153 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321285", "@num": "154", "#text": "Loi - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321130", "@num": "17", "#text": "Loi - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321131", "@num": "18", "#text": "Loi - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321132", "@num": "19", "#text": "Loi - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321137", "@num": "24", "#text": "Loi - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321138", "@num": "25", "#text": "Loi - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321140", "@num": "26", "#text": "Loi - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321141", "@num": "27", "#text": "Loi - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321142", "@num": "28", "#text": "Loi - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321143", "@num": "29", "#text": "Loi - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321145", "@num": "31", "#text": "Loi - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321151", "@num": "36", "#text": "Loi - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321152", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321160", "@num": "45", "#text": "Loi - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321162", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321163", "@num": "47", "#text": "Loi - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321166", "@num": "50", "#text": "Loi - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321167", "@num": "51", "#text": "Loi - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321169", "@num": "52", "#text": "Loi - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321170", "@num": "53", "#text": "Loi - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321171", "@num": "54", "#text": "Loi - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321172", "@num": "55", "#text": "Loi - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321173", "@num": "56", "#text": "Loi - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321174", "@num": "57", "#text": "Loi - art. 57 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321178", "@num": "58", "#text": "Loi - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321179", "@num": "59", "#text": "Loi - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321180", "@num": "60", "#text": "Loi - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321183", "@num": "63", "#text": "Loi - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321184", "@num": "64", "#text": "Loi - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321185", "@num": "65", "#text": "Loi - art. 65 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321189", "@num": "66", "#text": "Loi - art. 66 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321190", "@num": "67", "#text": "Loi - art. 67 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321191", "@num": "68", "#text": "Loi - art. 68 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321192", "@num": "69", "#text": "Loi - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321193", "@num": "70", "#text": "Loi - art. 70 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321194", "@num": "71", "#text": "Loi - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321195", "@num": "72", "#text": "Loi - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321200", "@num": "74", "#text": "Loi - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321201", "@num": "75", "#text": "Loi - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321203", "@num": "77", "#text": "Loi - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321204", "@num": "78", "#text": "Loi - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321205", "@num": "79", "#text": "Loi - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321207", "@num": "81", "#text": "Loi - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321208", "@num": "82", "#text": "Loi - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321210", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321212", "@num": "85", "#text": "Loi - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321216", "@num": "89", "#text": "Loi - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321219", "@num": "92", "#text": "Loi - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321226", "@num": "97", "#text": "Loi - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321227", "@num": "98", "#text": "Loi - art. 98 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321228", "@num": "99", "#text": "Loi - art. 99 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321109", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321104", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321105", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321108", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321107", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321110", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321103", "@num": "Annexes", "#text": "Loi - art. Annexes (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGITEXT000005631961", "#text": "Loi n°2001-1275 du 28 décembre 2001", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000770599", "#text": "n°2001-1282 du 28 décembre 2001, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000770599", "@nortexte": "ECOB0110081D", "@numtexte": "2001-1282", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000774681", "#text": "Décret2001-1371", "@sens": "cible", "@cidtexte": "JORFTEXT000000774681", "@nortexte": "ECOT0110445D", "@numtexte": "2001-1371", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-12-31" }, { "@id": "JORFTEXT000000397636", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000397636", "@nortexte": "ECOB0250001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-02" }, { "@id": "JORFTEXT000000215462", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000215462", "@nortexte": "ECOB0250002A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-01-02" }, { "@id": "JORFTEXT000000398559", "#text": "Décret2002-4", "@sens": "cible", "@cidtexte": "JORFTEXT000000398559", "@nortexte": "MESF0111799D", "@numtexte": "2002-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-03" }, { "@id": "JORFTEXT000000774653", "#text": "Décret2002-48", "@sens": "cible", "@cidtexte": "JORFTEXT000000774653", "@nortexte": "EQUU0200017D", "@numtexte": "2002-48", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-10" }, { "@id": "JORFTEXT000000409579", "#text": "Décret2002-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000409579", "@nortexte": "ECOB0110070D", "@numtexte": "2002-126", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-01-31" }, { "@id": "JORFTEXT000000410230", "#text": "Décret2002-206", "@sens": "cible", "@cidtexte": "JORFTEXT000000410230", "@nortexte": "FPPA0210001D", "@numtexte": "2002-206", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-15" }, { "@id": "JORFTEXT000000776331", "#text": "Décret2002-246", "@sens": "cible", "@cidtexte": "JORFTEXT000000776331", "@nortexte": "ECOR0204842D", "@numtexte": "2002-246", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-18" }, { "@id": "LEGIARTI000006780515", "@num": "14", "#text": "Décret n°2002-297 du 1 mars 2002 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226905", "@nortexte": "AGRS0200290D", "@numtexte": "2002-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000775982", "#text": "Décret2002-298", "@sens": "cible", "@cidtexte": "JORFTEXT000000775982", "@nortexte": "AGRS0200291D", "@numtexte": "2002-298", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-01" }, { "@id": "JORFTEXT000000411113", "#text": "Décret2002-324", "@sens": "cible", "@cidtexte": "JORFTEXT000000411113", "@nortexte": "JUSC0220104D", "@numtexte": "2002-324", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-06" }, { "@id": "JORFTEXT000000227862", "#text": "Décret", "@sens": "cible", "@cidtexte": "JORFTEXT000000227862", "@nortexte": "EQUU0200181D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-11" }, { "@id": "JORFTEXT000000217463", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217463", "@nortexte": "MESS0220846A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-05" }, { "@id": "JORFTEXT000000217818", "#text": "Décret2002-366", "@sens": "cible", "@cidtexte": "JORFTEXT000000217818", "@nortexte": "JUSC0220114D", "@numtexte": "2002-366", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-18" }, { "@id": "JORFTEXT000000403707", "#text": "Décret2002-374", "@sens": "cible", "@cidtexte": "JORFTEXT000000403707", "@nortexte": "MESV0220533D", "@numtexte": "2002-374", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-20" }, { "@id": "JORFTEXT000000403843", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000403843", "@nortexte": "EQUU0200290A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-19" }, { "@id": "JORFTEXT000000403368", "#text": "Décret2002-400", "@sens": "cible", "@cidtexte": "JORFTEXT000000403368", "@nortexte": "MESF0210302D", "@numtexte": "2002-400", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-25" }, { "@id": "JORFTEXT000000404950", "#text": "Décret2002-440", "@sens": "cible", "@cidtexte": "JORFTEXT000000404950", "@nortexte": "ECOF0220148D", "@numtexte": "2002-440", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-02" }, { "@id": "JORFTEXT000000587385", "#text": "Décret2002-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000587385", "@nortexte": "INDI0200192D", "@numtexte": "2002-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-03-29" }, { "@id": "JORFTEXT000000409184", "#text": "Décret2002-451", "@sens": "cible", "@cidtexte": "JORFTEXT000000409184", "@nortexte": "AGRS0200584D", "@numtexte": "2002-451", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-02" }, { "@id": "JORFTEXT000000408436", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000408436", "@nortexte": "ECOB0210012A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-19" }, { "@id": "JORFTEXT000000586565", "#text": "Décret2002-461", "@sens": "cible", "@cidtexte": "JORFTEXT000000586565", "@nortexte": "MESF0210456D", "@numtexte": "2002-461", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "JORFTEXT000000586566", "#text": "Décret2002-462", "@sens": "cible", "@cidtexte": "JORFTEXT000000586566", "@nortexte": "MESF0210454D", "@numtexte": "2002-462", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-05" }, { "@id": "JORFTEXT000000771868", "#text": "Décret2002-518", "@sens": "cible", "@cidtexte": "JORFTEXT000000771868", "@nortexte": "MESF0210404D", "@numtexte": "2002-518", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000771869", "#text": "Décret2002-519", "@sens": "cible", "@cidtexte": "JORFTEXT000000771869", "@nortexte": "MESX0205512D", "@numtexte": "2002-519", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-16" }, { "@id": "JORFTEXT000000225183", "#text": "Décret2002-629", "@sens": "cible", "@cidtexte": "JORFTEXT000000225183", "@nortexte": "MCCT0200255D", "@numtexte": "2002-629", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-25" }, { "@id": "JORFTEXT000000596409", "#text": "Décret2002-849", "@sens": "cible", "@cidtexte": "JORFTEXT000000596409", "@nortexte": "EQUU0200822D", "@numtexte": "2002-849", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000413462", "#text": "Décret2002-855", "@sens": "cible", "@cidtexte": "JORFTEXT000000413462", "@nortexte": "MCCT0200276D", "@numtexte": "2002-855", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000598614", "#text": "Décret2002-1120", "@sens": "cible", "@cidtexte": "JORFTEXT000000598614", "@nortexte": "BUDF0200003D", "@numtexte": "2002-1120", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000414126", "#text": "Décret2002-1121", "@sens": "cible", "@cidtexte": "JORFTEXT000000414126", "@nortexte": "BUDF0200002D", "@numtexte": "2002-1121", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-09-02" }, { "@id": "JORFTEXT000000774816", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000774816", "@nortexte": "SANS0223086A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-09-24" }, { "@id": "JORFTEXT000000410246", "#text": "Décret2002-1228", "@sens": "cible", "@cidtexte": "JORFTEXT000000410246", "@nortexte": "AGRS0200925D", "@numtexte": "2002-1228", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-01" }, { "@id": "JORFTEXT000000228497", "#text": "Décret2002-1238", "@sens": "cible", "@cidtexte": "JORFTEXT000000228497", "@nortexte": "ECOR0204862D", "@numtexte": "2002-1238", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-03" }, { "@id": "JORFTEXT000000232207", "#text": "Décret2002-1271", "@sens": "cible", "@cidtexte": "JORFTEXT000000232207", "@nortexte": "EQUB0201216D", "@numtexte": "2002-1271", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-18" }, { "@id": "JORFTEXT000000781197", "#text": "Décret2002-1272", "@sens": "cible", "@cidtexte": "JORFTEXT000000781197", "@nortexte": "EQUB0201217D", "@numtexte": "2002-1272", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-18" }, { "@id": "JORFTEXT000000409730", "#text": "Décret2002-1296", "@sens": "cible", "@cidtexte": "JORFTEXT000000409730", "@nortexte": "BUDF0220175D", "@numtexte": "2002-1296", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-10-24" }, { "@id": "JORFTEXT000000410840", "#text": "Décret2002-1322", "@sens": "cible", 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art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401292", "@num": "22", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401292", "@num": "22", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401293", "@num": "23", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": 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"Décret n°2004-565 du 17 juin 2004 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401276", "@num": "8", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000006401277", "@num": "9", "#text": "Décret n°2004-565 du 17 juin 2004 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000438902", "#text": "Décret2004-565", "@sens": "cible", "@cidtexte": "JORFTEXT000000438902", "@nortexte": "SANS0420922D", "@numtexte": "2004-565", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-17" }, { "@id": "JORFTEXT000000250580", "#text": "Décret2004-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000250580", "@nortexte": "PRMX0400077D", "@numtexte": "2004-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-25" }, { "@id": "JORFTEXT000000250161", "#text": "Décret2004-641", "@sens": "cible", "@cidtexte": "JORFTEXT000000250161", "@nortexte": "SOCX0400047D", "@numtexte": "2004-641", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-01" }, { "@id": "JORFTEXT000000436351", "#text": "Décret2004-652", "@sens": "cible", "@cidtexte": "JORFTEXT000000436351", "@nortexte": "SANG0421847D", "@numtexte": "2004-652", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-02" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000627066", "#text": "Décret2004-943", "@sens": "cible", "@cidtexte": "JORFTEXT000000627066", "@nortexte": "SOCX0400102D", "@numtexte": "2004-943", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-09-02" }, { "@id": "JORFTEXT000000627401", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000627401", "@nortexte": "ECOF0400045A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2004-09-07" }, { "@id": "JORFTEXT000000254335", "#text": "Décret2004-1087", "@sens": "cible", "@cidtexte": "JORFTEXT000000254335", "@nortexte": "SOCX0400101D", "@numtexte": "2004-1087", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-14" }, { "@id": "JORFTEXT000000423964", "#text": "Décret2004-1401", "@sens": "cible", "@cidtexte": "JORFTEXT000000423964", "@nortexte": "ECOF0426172D", "@numtexte": "2004-1401", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-20" }, { "@id": "LEGIARTI000006658511", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658510", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGIARTI000006658512", "@num": "87", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "JORFTEXT000000790414", "#text": "Décret2005-86", "@sens": "cible", "@cidtexte": "JORFTEXT000000790414", "@nortexte": "INTB0500028D", "@numtexte": "2005-86", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-03" }, { "@id": "LEGIARTI000006248540", "@num": "3", "#text": "Décret n°2005-1792 du 30 décembre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000636267", "@nortexte": "ECOP0500973D", "@numtexte": "2005-1792", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000636267", "#text": "Décret2005-1792", "@sens": "cible", "@cidtexte": "JORFTEXT000000636267", "@nortexte": "ECOP0500973D", "@numtexte": "2005-1792", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322845", "@num": "100", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 100 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGITEXT000019271079", "#text": "Décret n°2008-750\n du 29 juillet 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "JORFTEXT000019269959", "#text": "Décret n°2008-750 du 29 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "JORFTEXT000019269959", "#text": "Décret n°2008-750 du 29 juillet 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019269959", "@nortexte": "JUSK0810521D", "@numtexte": "2008-750", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-07-29" }, { "@id": "LEGITEXT000019954725", "#text": "Décret n°2008-1348\n du 18 décembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "JORFTEXT000019951795", "#text": "Décret n°2008-1348 du 18 décembre 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019951795", "@nortexte": "BCFS0825385D", "@numtexte": "2008-1348", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-18" }, { "@id": "LEGITEXT000023183192", "#text": "Décret n°2010-1505\n du 7 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023182563", "#text": "Décret n°2010-1505 du 7 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023182563", "#text": "Décret n°2010-1505 du 7 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023182563", "@nortexte": "BCRP1028615D", "@numtexte": "2010-1505", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-12-07" }, { "@id": "JORFTEXT000023418405", "#text": "Arrêt du 22 décembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023418405", "@nortexte": "CDBX1100598X", "@typelien": "CITATION", "@naturetexte": "ARRET", "@datesignatexte": "2010-12-22" }, { "@id": "LEGITEXT000026602558", "#text": "Décret n°2012-1246\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n°2012-1246 du 7 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "JORFTEXT000026597003", "#text": "Décret n°2012-1246 du 7 novembre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026597003", "@nortexte": "EFIX1205948D", "@numtexte": "2012-1246", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000027010064", "#text": "Décret n°2013-107\n du 29 janvier 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027009110", "@nortexte": "BUDS1020150D", "@numtexte": "2013-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-29" }, { "@id": "JORFTEXT000027009110", "#text": "Décret n°2013-107 du 29 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027009110", "@nortexte": "BUDS1020150D", "@numtexte": "2013-107", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-01-29" }, { "@id": "LEGITEXT000027297075", "#text": "Décret n°2013-306\n du 11 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027296607", "@nortexte": "AGRT1306759D", "@numtexte": "2013-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-11" }, { "@id": "JORFTEXT000027296607", "#text": "Décret n°2013-306 du 11 avril 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027296607", "@nortexte": "AGRT1306759D", "@numtexte": "2013-306", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-11" }, { "@id": "JORFTEXT000029879396", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000030860420", "#text": "ARRÊTÉ du 1er juillet 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030857854", "@nortexte": "FCPE1514598A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-01" }, { "@id": "JORFTEXT000030857854", "#text": "ARRÊTÉ du 1er juillet 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030857854", "@nortexte": "FCPE1514598A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-07-01" }, { "@id": "JORFARTI000030921573", "#text": "DÉCISION n°2015-256 L du 21 juillet 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030921572", "@nortexte": "CSCX1517908S", "@numtexte": "2015-256 L", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-07-21" }, { "@id": "LEGITEXT000031475115", "#text": "DÉCRET n°2015-1469 du 13 novembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031472564", "@nortexte": "PRMX1522920D", "@numtexte": "2015-1469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-13" }, { "@id": 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L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil constitutionnel no 2001-456 DC en date du 27 décembre 2001,\n

Le Président de la République promulgue la loi dont la teneur suit :

PREMIERE PARTIE

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000592233", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305519", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305519", "liens_entrants": true }

Article 817 B AUTONOME VIGUEUR, en vigueur depuis le 31/03/2002 (Code général des impôts)