{ "article": { "LEGIARTI000006305623": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "919-0 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-15", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006305623", "URL": "article/LEGI/ARTI/00/00/06/30/56/LEGIARTI000006305623.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0919BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317994", "@num": "43", "#text": "Loi - art. 43 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006318650", "@num": "35", "#text": "Loi - art. 35 (V) JORF 31 décembre 1992 en vigueur le 15 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179733", "@fin": "2011-06-01", "#text": "IV : Timbre des quittances", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006305623", "@fin": "1993-01-15", "@num": "919-0 A", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre visé au premier alinéa de l'article 919 est majoré par une taxe additionnelle dont le taux est fixé à 0,3 p. 100 du montant des sommes engagées dans la même course.
\n
" } }, "LEGIARTI000006317994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "43", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317994", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317994.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX043AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 919", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "LOI 90-1168 1990-12-29 Finances pour 1991 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006305623", "@num": "919-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147450", "@fin": "2999-01-01", "#text": "e) Mesures diverses.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134065", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114701", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084532", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317994", "@fin": "2999-01-01", "@num": "43", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de timbre visé au premier alinéa de l'article 919 du code général des impôts est majoré par une taxe additionnelle dont le taux est fixé à 0,3 p. 100 du montant des sommes engagées dans la même course.

Cette taxe additionnelle est recouvrée suivant les mêmes règles, sous les mêmes garanties que le droit de timbre.

" } }, "LEGIARTI000006318650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318650", "URL": "article/LEGI/ARTI/00/00/06/31/86/LEGIARTI000006318650.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFWXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000178406", "#text": "LOI 92-1376 1992-12-30 Finances pour 1993 JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006294190", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309014", "@num": "235 ter L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303899", "@num": "235 ter M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311074", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311083", "@num": "919 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305627", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305623", "@num": "919-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1993-01-06 7M-1-93", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084548", "@fin": "2999-01-01", "#text": "5. Mesures diverses et de reconduction.", "@debut": "1993-01-01" } ] }, "@cid": "JORFTEXT000000178406", "@nor": "BUDX9200273L", "@num": "92-1376", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1993 (n° 92-1376 du 30 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178406", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1376 du 30 décembre 1992 de finances pour 1993", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006080649", "@c_titre_court": "Loi n° 92-1376 du 30 décembre 1992" } ], "@date_publi": "1992-12-31", "@date_signature": "1992-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006318650", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs
\n
IV. - Les dispositions du I s'appliquent à compter du 15 janvier 1993.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318650", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305623", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006317994", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305623", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305623", "liens_entrants": true }

Article 919-0 A AUTONOME ABROGE, en vigueur du 24/06/1991 au 15/01/1993 (Code général des impôts)