{ "article": { "LEGIARTI000006305520": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "820 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305520", "URL": "article/LEGI/ARTI/00/00/06/30/55/LEGIARTI000006305520.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0820ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8 5°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-06-01 7H-1-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006274450", "@num": "5", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 5 (P) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006318144", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197334", "@fin": "2999-01-01", "#text": "1 : Sociétés à objet agricole", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305520", "@fin": "1991-12-31", "@num": "820 A", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les apports immobiliers effectués à titre pur et simple aux exploitations agricoles à responsabilité limitée dont les associés sont imposés dans les conditions du 5° de l'article 8 sont soumis à un droit d'enregistrement ou à une taxe de publicité foncière de 0,60 %.
\n
" } }, "LEGIARTI000006274450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274450", "URL": "article/LEGI/ARTI/00/00/06/27/44/LEGIARTI000006274450.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDBXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 206, 8, 726", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 Finances pour 1986 JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006301268", "@num": "22", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311622", "@num": "1452", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1452 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307445", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308031", "@num": "162", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 162 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308481", "@num": "206", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 206 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309134", "@num": "239", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 239 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307049", "@num": "62", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307036", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305520", "@num": "820 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 820 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000878230", "@num": "85-1403", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1403 du 30 décembre 1985 DE FINANCES POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000878230", "@c_titre_court": "Loi n°85-1403 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1403 du 30 décembre 1985 de finances pour 1986 (1)", "@debut": "1986-01-01", "@id_txt": "LEGITEXT000006068883", "@c_titre_court": "Loi n° 85-1403 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274450", "@fin": "2007-09-01", "@num": "5", "@etat": "PERIME", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002280831", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - a) Sauf option contraire, les dispositions du 1 de l'article 206 du code général des impôts ne sont pas applicables aux sociétés dont les associés répondent aux définitions des 4° et 5° de l'article 8 du même code.
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b) Alinéa modificateur
\n
II et III Paragraphes modificateurs
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IV - Les cessions de parts d'une société à responsabilité limitée à associé unique donnent lieu à un droit d'enregistrement de 4,80 % dans les conditions prévues au 2° de l'article 726 du même code.
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V - Les apports immobiliers effectués à titre pur et simple aux exploitations agricoles à responsabilité limitée dont les associés sont imposés dans les conditions du 5° de l'article 8 du même code sont soumis à un droit d'enregistrement ou à une taxe de publicité foncière de 0,60 %.
\n
" } }, "LEGIARTI000006318144": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318144", "URL": "article/LEGI/ARTI/00/00/06/31/81/LEGIARTI000006318144.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFIXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294537", "@num": "251", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294749", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312976", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310454", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310467", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310483", "@num": "811", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310496", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310503", "@num": "812-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310517", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305515", "@num": "814", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 814 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310521", "@num": "814 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 814 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310537", "@num": "816 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310541", "@num": "817", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305518", "@num": "817 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 817 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305520", "@num": "820 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 820 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305521", "@num": "820 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 820 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310557", "@num": "821", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 821 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310565", "@num": "822", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 822 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310575", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305523", "@num": "824", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310583", "@num": "824 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 824 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305525", "@num": "825", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 825 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305527", "@num": "825 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 825 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310590", "@num": "826", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 826 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310599", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310612", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310627", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310637", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310652", "@num": "834", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312647", "@num": "834 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305674", "@num": "977", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 977 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000356342", "@nor": "ECOX9100159L", "@num": "91-1322", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1992 (n° 91-1322 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000356342", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1322 du 30 décembre 1991 de Finances pour 1992", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078468", "@c_titre_court": "Loi n° 91-1322 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318144", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318144", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305520", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006274450", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305520", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305520", "liens_entrants": true }

Article 820 A AUTONOME ABROGE, en vigueur du 31/12/1985 au 31/12/1991 (Code général des impôts)