{ "article": { "LEGIARTI000006305749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1028 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006305749", "URL": "article/LEGI/ARTI/00/00/06/30/57/LEGIARTI000006305749.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1028ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600695", "@num": "18-1", "#text": "Loi n°60-808 du 5 août 1960 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000006600193", "@num": "29", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 29 (Ab) JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000042655896", "@num": "L142-6", "#text": "Code rural et de la pêche maritime - art. L142-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191776", "@fin": "1995-10-27", "#text": "Sociétés d'aménagement foncier et d'établissement rural", "@debut": "1985-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179747", "@fin": "2999-01-01", "#text": "II : Organismes agricoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162650", "@fin": "2999-01-01", "#text": "Section I : Agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305749", "@fin": "1993-08-18", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305750", "@fin": "1995-10-27", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305751", "@fin": "2004-12-31", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305752", "@fin": "2006-01-06", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305753", "@fin": "2010-05-08", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328346", "@fin": "2013-06-07", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517794", "@fin": "2016-07-01", "@num": "1028 quater", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032361615", "@fin": "2999-01-01", "@num": "1028 quater", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les conventions conclues en application de l'article 18-1 de la loi n° 60-808 du 5 août 1960 d'orientation agricole modifiée sont exonérées des droits de timbre et d'enregistrement.
\n
" } }, "LEGIARTI000006582047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L142-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2006-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006582047", "URL": "article/LEGI/ARTI/00/00/06/58/20/LEGIARTI000006582047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X142L006XXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600695", "@num": "18-1", "#text": "Loi n°60-808 du 5 août 1960 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "JORFTEXT000000264992", "#text": "Loi 2006-11 2006-01-05 art. 98 I, III JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000006601322", "@num": "98", "#text": "Loi n°2006-11 du 5 janvier 2006 - art. 98 () JORF 6 janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000264992", "@nortexte": "AGRX0500091L", "@numtexte": "2006-11", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-01-05" }, { "@id": "LEGIARTI000046275629", "@num": "1", "#text": "Décret n°2022-1223 du 10 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046274653", "@nortexte": "TREL2203801D", "@numtexte": "2022-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-10" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031721057", "@num": "R113-28", "#text": "Code de l'urbanisme - art. R113-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022233943", "@num": "R143-8", "#text": "Code de l'urbanisme - art. R143-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046275937", "@num": "R218-20", "#text": "Code de l'urbanisme - art. R218-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361615", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581664", "@num": "L113-2", "#text": "Code rural - art. L113-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582014", "@num": "L141-1", "#text": "Code rural - art. L141-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032329265", "@num": "L181-38", "#text": "Code rural - art. L181-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030964046", "@num": "R141-11", "#text": "Code rural - art. R141-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030771809", "@num": "R331-13", "#text": "Code rural - art. R331-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596035", "@num": "D654-109", "#text": "Code rural et de la pêche maritime - art. D654-109 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582083", "@num": "L144-6", "#text": "Code rural et de la pêche maritime - art. L144-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025947828", "@num": "L181-23", "#text": "Code rural et de la pêche maritime - art. L181-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006814622", "@num": "L143-2", "#text": "Code de l'urbanisme - art. L143-2 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167980", "@fin": "2999-01-01", "#text": "Section 2 : Mise à disposition d'immeubles.", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152399", "@fin": "2999-01-01", "#text": "Chapitre II : Opérations immobilières et mobilières", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138310", "@fin": "2999-01-01", "#text": "Titre IV : Les sociétés d'aménagement foncier et d'établissement rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121414", "@fin": "2999-01-01", "#text": "Livre Ier : Aménagement et équipement de l'espace rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582043", "@fin": "1995-02-02", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1992-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582044", "@fin": "1999-07-10", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1995-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582045", "@fin": "2005-02-24", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1999-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582046", "@fin": "2006-01-06", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582047", "@fin": "2010-05-08", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022360011", "@fin": "2013-06-07", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517789", "@fin": "2014-10-15", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594578", "@fin": "2016-01-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219307", "@fin": "2016-07-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037114168", "@fin": "2020-12-09", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042655896", "@fin": "2999-01-01", "@num": "L142-6", "@etat": "VIGUEUR", "@debut": "2020-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout propriétaire peut, par convention, mettre à la disposition d'une société d'aménagement foncier et d'établissement rural, en vue de leur aménagement parcellaire ou de leur mise en valeur agricole, pour autant que cette dernière soit effectuée par des agriculteurs, conformément au but fixé par les articles L. 141-1 à L. 141-5, des immeubles ruraux libres de location. Ces conventions sont dérogatoires aux dispositions de l'article L. 411-1. Leur durée ne peut excéder trois ans. Toutefois, pour une superficie inférieure à deux fois la surface minimum d'installation, cette durée peut être portée à six ans, renouvelable une seule fois.
\n
La durée des conventions est de six ans au maximum, renouvelable une fois, pour les immeubles ruraux situés dans les périmètres de protection et d'aménagement des espaces naturels et agricoles délimités en application de l'article L. 143-2 du code de l'urbanisme, ainsi que pour les conventions portant sur la mise à disposition, pour un usage de pâturage extensif saisonnier, d'immeubles ruraux situés dans les communes mentionnées à l'article L. 113-2 du présent code.
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A cet effet, la société d'aménagement foncier et d'établissement rural consent des baux qui ne sont soumis aux règles résultant du statut du fermage que pour ce qui concerne le prix. Ces baux déterminent, au moment de leur conclusion, les améliorations que le preneur s'engage à apporter au fonds et les indemnités qu'il percevra à l'expiration du bail.
\n
A l'expiration de ce bail, lorsque celui-ci excède une durée de six ans, le propriétaire ne peut donner à bail dans les conditions de l'article L. 411-1 le bien ayant fait l'objet de la convention ci-dessus sans l'avoir préalablement proposé dans les mêmes conditions au preneur en place.
\n
Le régime spécial des droits de timbre et d'enregistrement applicable aux conventions conclues en application du premier alinéa du présent article est régi par l'article 1028 quater du code général des impôts ci-après reproduit :
\n
\" Art. 1028 quater : Les conventions conclues en application du premier alinéa de l'article L. 142-6 et de l'article L. 144-6 du code rural sont exonérées des droits d'enregistrement. \"
" } }, "LEGIARTI000006600193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "29", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-12", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006600193", "URL": "article/LEGI/ARTI/00/00/06/60/01/LEGIARTI000006600193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAEAEXXXXXX029AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575, 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006600689", "@num": "16", "#text": "Loi n°60-808 du 5 août 1960 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000006600690", "@num": "16-1", "#text": "Loi n°60-808 du 5 août 1960 - art. 16-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000006600053", "@num": "5", "#text": "Loi n°92-1283 du 11 décembre 1992 - art. 5 (V) JORF 12 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "LEGIARTI000006311388", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311406", "@num": "1028", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305744", "@num": "1028 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305746", "@num": "1028 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314014", "@num": "1840 G octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309365", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304501", "@num": "295", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 295 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310575", "@num": "823", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 823 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006121524", "@fin": "1992-12-12", "#text": "Section 3 : Dispositions relatives à l'aménagement foncier.", "@debut": "1990-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098357", "@fin": "2999-01-01", "#text": "Titre Ier : Le contrôle des structures et l'aménagement foncier", "@debut": "1990-01-25" } ] }, "@cid": "JORFTEXT000000525219", "@nor": "AGRX8900045L", "@num": "90-85", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 90-85 du 23 janvier 1990 complémentaire à la loi no 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000525219", "@c_titre_court": "Loi n°90-85 du 23 janvier 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social", "@debut": "1990-01-25", "@id_txt": "LEGITEXT000006075307", "@c_titre_court": "Loi n° 90-85 du 23 janvier 1990" } ], "@date_publi": "1990-01-25", "@date_signature": "1990-01-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006600193", "@fin": "1992-12-12", "@num": "29", "@etat": "ABROGE", "@debut": "1990-01-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - (paragraphes modificateurs).
\n
III. - La perte de recettes est compensée à due concurrence par une majoration des droits visés aux articles 575 et 575 A du code général des impôts.
" } }, "LEGIARTI000006600695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-12", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006600695", "URL": "article/LEGI/ARTI/00/00/06/60/06/LEGIARTI000006600695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAEAUXXXXXX018ABXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508777", "#text": "Loi 60-808 1960-08-05 art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000006600131", "@num": "30", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 30 () JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006776426", "@num": "11", "#text": "Décret n°92-187 du 27 février 1992 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345920", "@nortexte": "AGRS9200345D", "@numtexte": "92-187", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-02-27" }, { "@id": "LEGIARTI000006600053", "@num": "5", "#text": "Loi n°92-1283 du 11 décembre 1992 - art. 5 (V) JORF 12 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "LEGIARTI000006776750", "@num": "9", "#text": "Décret n°93-593 du 26 mars 1993 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000544293", "@nortexte": "AGRS9300218D", "@numtexte": "93-593", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-26" }, { "@id": "LEGIARTI000006772439", "@num": "12", "#text": "Décret n°98-311 du 23 avril 1998 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556321", "@nortexte": "AGRS9800147D", "@numtexte": "98-311", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-23" }, { "@id": "LEGIARTI000022344999", "@num": "8", "#text": "Décret n°98-312 du 23 avril 1998 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000738816", "@nortexte": "AGRS9800148D", "@numtexte": "98-312", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-04-23" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582043", "@num": "L142-6", "#text": "Code rural - art. L142-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L411-1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006098395", "@fin": "1993-07-23", "#text": "Titre III : Aménagement foncier.", "@debut": "1960-08-07" } ] }, "@cid": "JORFTEXT000000508777", "@num": "60-808", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°60-808 du 5 août 1960 D'ORIENTATION AGRICOLE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508777", "@c_titre_court": "Loi n°60-808 du 5 août 1960" }, { "@fin": "2999-01-01", "#text": "Loi n° 60-808 du 5 août 1960 d'orientation agricole", "@debut": "1960-08-07", "@id_txt": "LEGITEXT000006068204", "@c_titre_court": "Loi n° 60-808 du 5 août 1960" } ], "@date_publi": "1960-08-07", "@date_signature": "1960-08-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006600695", "@fin": "1992-12-12", "@num": "18-1", "@etat": "ABROGE", "@debut": "1990-01-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout propriétaire peut, par convention, mettre à la disposition d'une société d'aménagement foncier et d'établissement rural, en vue de leur aménagement parcellaire ou de leur mise en valeur agricole, conformément au but fixé par l'article 15, des immeubles ruraux libres de location d'une superficie qui ne peut excéder deux fois la surface minimum d'installation. Ces conventions sont dérogatoires aux dispositions de l'article L. 411-1 du code rural. Leur durée ne peut excéder six ans, et elles sont renouvelables une seule fois.
\n
A cet effet, la société d'aménagement foncier et d'établissement rural consent des baux qui ne sont soumis aux règles résultant du statut du fermage que pour ce qui concerne le prix. Ces baux déterminent, au moment de leur conclusion, les améliorations que le preneur s'engage à apporter au fonds et les indemnités qu'il percevra à l'expiration du bail.
\n
A l'expiration de ce bail, lorsque celui-ci excède une durée de six ans, le propriétaire ne peut donner à bail dans les conditions de l'article L. 411-1 du code rural le bien ayant fait l'objet de la convention ci-dessus sans l'avoir préalablement proposé dans les mêmes conditions au preneur en place.
\n
Les conventions conclues en application du premier alinéa du présent article sont exonérées des droits de timbre et d'enregistrement ainsi que des taxes sur le chiffre d'affaires.
" } }, "LEGIARTI000031219307": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L142-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031219307", "URL": "article/LEGI/ARTI/00/00/31/21/93/LEGIARTI000031219307.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600695", "@num": "18-1", "#text": "Loi n°60-808 du 5 août 1960 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000031207258", "@num": "9", "#text": "ORDONNANCE n°2015-1174 du 23 septembre 2015 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000031204500", "@nortexte": "ETLL1511519R", "@numtexte": "2015-1174", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-09-23" }, { "@id": "LEGIARTI000046275629", "@num": "1", "#text": "Décret n°2022-1223 du 10 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046274653", "@nortexte": "TREL2203801D", "@numtexte": "2022-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-10" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031721057", "@num": "R113-28", "#text": "Code de l'urbanisme - art. R113-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022233943", "@num": "R143-8", "#text": "Code de l'urbanisme - art. R143-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046275937", "@num": "R218-20", "#text": "Code de l'urbanisme - art. R218-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361615", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581664", "@num": "L113-2", "#text": "Code rural - art. L113-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582014", "@num": "L141-1", "#text": "Code rural - art. L141-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032329265", "@num": "L181-38", "#text": "Code rural - art. L181-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583719", "@num": "L411-1", "#text": "Code rural - art. L411-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030964046", "@num": "R141-11", "#text": "Code rural - art. R141-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030771809", "@num": "R331-13", "#text": "Code rural - art. R331-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596035", "@num": "D654-109", "#text": "Code rural et de la pêche maritime - art. D654-109 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582083", "@num": "L144-6", "#text": "Code rural et de la pêche maritime - art. L144-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025947828", "@num": "L181-23", "#text": "Code rural et de la pêche maritime - art. L181-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210345", "@num": "L113-16", "#text": "Code de l'urbanisme - art. L113-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167980", "@fin": "2999-01-01", "#text": "Section 2 : Mise à disposition d'immeubles.", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152399", "@fin": "2999-01-01", "#text": "Chapitre II : Opérations immobilières et mobilières", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138310", "@fin": "2999-01-01", "#text": "Titre IV : Les sociétés d'aménagement foncier et d'établissement rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121414", "@fin": "2999-01-01", "#text": "Livre Ier : Aménagement et équipement de l'espace rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582043", "@fin": "1995-02-02", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1992-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582044", "@fin": "1999-07-10", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1995-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582045", "@fin": "2005-02-24", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1999-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582046", "@fin": "2006-01-06", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582047", "@fin": "2010-05-08", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022360011", "@fin": "2013-06-07", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517789", "@fin": "2014-10-15", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594578", "@fin": "2016-01-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219307", "@fin": "2016-07-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037114168", "@fin": "2020-12-09", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042655896", "@fin": "2999-01-01", "@num": "L142-6", "@etat": "VIGUEUR", "@debut": "2020-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout propriétaire peut, par convention, mettre à la disposition d'une société d'aménagement foncier et d'établissement rural, en vue de leur aménagement parcellaire ou de leur mise en valeur agricole, pour autant que cette dernière soit effectuée par des agriculteurs, conformément au but fixé par les articles L. 141-1 à L. 141-5, des immeubles ruraux libres de location. Ces conventions sont dérogatoires aux dispositions de l'article L. 411-1. La durée maximale des conventions est de six ans, renouvelable une fois, quelle que soit la superficie des immeubles ruraux mis à disposition. Il en est de même pour la mise à disposition d'immeubles ruraux dans le cadre de conventions conclues avec l'Etat, une collectivité territoriale ou un établissement public.

La durée des conventions est de six ans au maximum, renouvelable une fois, pour les immeubles ruraux situés dans les périmètres de protection et d'aménagement des espaces naturels et agricoles délimités en application de l'article L. 113-16 du code de l'urbanisme, ainsi que pour les conventions portant sur la mise à disposition, pour un usage de pâturage extensif saisonnier, d'immeubles ruraux situés dans les communes mentionnées à l'article L. 113-2 du présent code.

A cet effet, la société d'aménagement foncier et d'établissement rural consent des baux qui ne sont soumis aux règles résultant du statut du fermage que pour ce qui concerne le prix. Ces baux déterminent, au moment de leur conclusion, les améliorations que le preneur s'engage à apporter au fonds et les indemnités qu'il percevra à l'expiration du bail.

A l'expiration de ce bail, lorsque celui-ci excède une durée de six ans, le propriétaire ne peut donner à bail dans les conditions de l'article L. 411-1 le bien ayant fait l'objet de la convention ci-dessus sans l'avoir préalablement proposé dans les mêmes conditions au preneur en place.

Le régime spécial des droits de timbre et d'enregistrement applicable aux conventions conclues en application du premier alinéa du présent article est régi par l'article 1028 quater du code général des impôts ci-après reproduit :

\" Art. 1028 quater : Les conventions conclues en application du premier alinéa de l'article L. 142-6 et de l'article L. 181-23 du code rural et de la pêche maritime sont exonérées des droits d'enregistrement. \"

" } }, "LEGIARTI000042655896": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L142-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000042655896", "URL": "article/LEGI/ARTI/00/00/42/65/58/LEGIARTI000042655896.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006600695", "@num": "18-1", "#text": "Loi n°60-808 du 5 août 1960 - art. 18-1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "LEGIARTI000042624612", "@num": "82", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 82", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000046275629", "@num": "1", "#text": "Décret n°2022-1223 du 10 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046274653", "@nortexte": "TREL2203801D", "@numtexte": "2022-1223", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-09-10" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031721057", "@num": "R113-28", "#text": "Code de l'urbanisme - art. R113-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022233943", "@num": "R143-8", "#text": "Code de l'urbanisme - art. R143-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046275937", "@num": "R218-20", "#text": "Code de l'urbanisme - art. R218-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032361615", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581664", "@num": "L113-2", "#text": "Code rural - art. L113-2", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582014", "@num": "L141-1", "#text": "Code rural - art. L141-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032329265", "@num": "L181-38", "#text": "Code rural - art. L181-38 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583719", "@num": "L411-1", "#text": "Code rural - art. L411-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030964046", "@num": "R141-11", "#text": "Code rural - art. R141-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030771809", "@num": "R331-13", "#text": "Code rural - art. R331-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006596035", "@num": "D654-109", "#text": "Code rural et de la pêche maritime - art. D654-109 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582083", "@num": "L144-6", "#text": "Code rural et de la pêche maritime - art. L144-6 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025947828", "@num": "L181-23", "#text": "Code rural et de la pêche maritime - art. L181-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031210345", "@num": "L113-16", "#text": "Code de l'urbanisme - art. L113-16", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006167980", "@fin": "2999-01-01", "#text": "Section 2 : Mise à disposition d'immeubles.", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006152399", "@fin": "2999-01-01", "#text": "Chapitre II : Opérations immobilières et mobilières", "@debut": "1999-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138310", "@fin": "2999-01-01", "#text": "Titre IV : Les sociétés d'aménagement foncier et d'établissement rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121414", "@fin": "2999-01-01", "#text": "Livre Ier : Aménagement et équipement de l'espace rural", "@debut": "1992-12-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582043", "@fin": "1995-02-02", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1992-12-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582044", "@fin": "1999-07-10", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1995-02-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582045", "@fin": "2005-02-24", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "1999-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582046", "@fin": "2006-01-06", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2005-02-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006582047", "@fin": "2010-05-08", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022360011", "@fin": "2013-06-07", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517789", "@fin": "2014-10-15", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029594578", "@fin": "2016-01-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2014-10-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031219307", "@fin": "2016-07-01", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037114168", "@fin": "2020-12-09", "@num": "L142-6", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042655896", "@fin": "2999-01-01", "@num": "L142-6", "@etat": "VIGUEUR", "@debut": "2020-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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\" Art. 1028 quater : Les conventions conclues en application du premier alinéa de l'article L. 142-6 et de l'article L. 181-38 du code rural et de la pêche maritime sont exonérées des droits d'enregistrement.\"

\n
" } }, "LEGIARTI000006305744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1028 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006305744", "URL": "article/LEGI/ARTI/00/00/06/30/57/LEGIARTI000006305744.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1028ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1021", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006600193", "@num": "29", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 29 (Ab) JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006582037", "@num": "L142-3", "#text": "Code rural - art. L142-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191775", "@fin": "2999-01-01", "#text": "2° : Sociétés d'aménagement foncier et d'établissement rural", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179747", "@fin": "2999-01-01", "#text": "II : Organismes agricoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162650", "@fin": "2999-01-01", "#text": "Section I : Agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305744", "@fin": "1999-03-31", "@num": "1028 bis", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305745", "@fin": "2999-01-01", "@num": "1028 bis", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes les acquisitions effectuées par les sociétés d'aménagement foncier et d'établissement rural [*SAFER*] sont exonérées des droits de timbre et, sous réserve des dispositions de l'article 1020, des droits d'enregistrement.
\n
" } }, "LEGIARTI000006305746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1028 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006305746", "URL": "article/LEGI/ARTI/00/00/06/30/57/LEGIARTI000006305746.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1028ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1020", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000875191", "#text": "Loi 88-1202 1988-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000525219", "#text": "Loi 90-85 1990-01-23", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006600193", "@num": "29", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 29 (Ab) JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000051173277", "@num": "69", "#text": "LOI n°2025-127 du 14 février 2025 - art. 69", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000006582037", "@num": "L142-3", "#text": "Code rural - art. L142-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610608", "@num": "L222-1", "#text": "Code forestier - art. L222-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1930-04-16 art. 15 loi de Finances", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191775", "@fin": "2999-01-01", "#text": "2° : Sociétés d'aménagement foncier et d'établissement rural", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179747", "@fin": "2999-01-01", "#text": "II : Organismes agricoles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162650", "@fin": "2999-01-01", "#text": "Section I : Agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000006305746", "@fin": "1999-03-31", "@num": "1028 ter", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305747", "@fin": "2000-03-31", "@num": "1028 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305748", "@fin": "2010-05-08", "@num": "1028 ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328322", "@fin": "2025-02-16", "@num": "1028 ter", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051203663", "@fin": "2999-01-01", "@num": "1028 ter", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes les cessions effectuées par les sociétés d'aménagement foncier et d'établissement rural qui, ayant pour objet le maintien, la création ou l'agrandissement d'exploitations agricoles, sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver la destination des immeubles acquis pendant un délai de dix ans à compter du transfert de propriété sont exonérées des droits de timbre et, sous réserve des dispositions de l'article 1020, des droits d'enregistrement.
\n
La même exonération s'applique aux cessions de parcelles boisées à condition que l'ensemble de ces parcelles n'excède pas dix hectares ou, dans le cas contraire, ne soit pas susceptible d'aménagement ou d'exploitation régulière au sens du décret du 28 juin 1930 fixant les conditions d'application de l'article 15 de la loi de finances du 16 avril 1930 ou de l'article L. 222-1 du code forestier.
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Le présent article ne s'applique qu'aux cessions des immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 (1).
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(1) Loi complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social (JO du 25 janvier 1990).
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" } }, "LEGIARTI000006314014": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 G octies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006314014", "URL": "article/LEGI/ARTI/00/00/06/31/40/LEGIARTI000006314014.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AIXXXXXKA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1028 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006600193", "@num": "29", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 29 (Ab) JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006314014", "@fin": "1999-03-31", "@num": "1840 G octies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314015", "@fin": "2004-03-27", "@num": "1840 G octies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314016", "@fin": "2006-01-01", "@num": "1840 G octies", "@etat": "ABROGE", "@debut": "2004-03-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'engagement prévu à l'article 1028 ter n'est pas respecté, l'acquéreur ou ses ayants cause est tenu d'acquitter à premier réquisition les droits et taxes dont l'acte d'acquisition avait été exonéré, et, en outre, un droit supplémentaire de 6 p. 100.
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" } }, "LEGIARTI000006600690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-12", "DATE_DEBUT": "1990-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006600690", "URL": "article/LEGI/ARTI/00/00/06/60/06/LEGIARTI000006600690.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAEAUXXXXXX016ABXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1930-06-28", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000875191", "#text": "Loi 88-1202 1988-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "#text": "Loi 90-58 1990-01-23", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006600193", "@num": "29", "#text": "Loi n°90-85 du 23 janvier 1990 - art. 29 (Ab) JORF 25 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "LEGIARTI000006600053", "@num": "5", "#text": "Loi n°92-1283 du 11 décembre 1992 - art. 5 (V) JORF 12 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "LEGIARTI000006582031", "@num": "L142-3", "#text": "Code rural - art. L142-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610608", "@num": "L222-1", "#text": "Code forestier - art. L222-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006098395", "@fin": "1993-07-23", "#text": "Titre III : Aménagement foncier.", "@debut": "1960-08-07" } ] }, "@cid": "JORFTEXT000000508777", "@num": "60-808", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°60-808 du 5 août 1960 D'ORIENTATION AGRICOLE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508777", "@c_titre_court": "Loi n°60-808 du 5 août 1960" }, { "@fin": "2999-01-01", "#text": "Loi n° 60-808 du 5 août 1960 d'orientation agricole", "@debut": "1960-08-07", "@id_txt": "LEGITEXT000006068204", "@c_titre_court": "Loi n° 60-808 du 5 août 1960" } ], "@date_publi": "1960-08-07", "@date_signature": "1960-08-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006600690", "@fin": "1992-12-12", "@num": "16-1", "@etat": "ABROGE", "@debut": "1990-01-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes les acquisitions effectuées par les sociétés d'aménagement foncier et d'établissement rural et celles de leurs cessions qui, ayant pour objet le maintien, la création ou l'agrandissement d'exploitations agricoles, sont assorties d'un engagement de l'acquéreur pris pour lui et ses ayants cause de conserver la destination des immeubles acquis pendant un délai de dix ans à compter du transfert de propriété, sont exonérées des droits de timbre et d'enregistrement et des taxes sur le chiffre d'affaires. La même exonération s'applique aux cessions de parcelles boisées, sous réserve que l'ensemble de ces parcelles n'excède pas dix hectares ou, dans le cas contraire, ne soit pas susceptible d'aménagement ou d'exploitation régulière au sens du décret du 28 juin 1930 fixant les conditions d'application de l'article 15 de la loi de finances du 16 avril 1930 ou de l'article L. 222-1 du code forestier.
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Lorsque l'engagement prévu au premier alinéa n'est pas respecté, l'acquéreur ou ses ayants cause est tenu d'acquitter, à première réquisition, les droits et taxes dont l'acte d'acquisition avait été exonéré et, en outre, un droit supplémentaire de 6 p. 100.
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Le présent article ne s'applique, pour les cessions, qu'aux cessions des immeubles acquis postérieurement à la date de publication de la loi n° 90-85 du 23 janvier 1990 complémentaire à la loi n° 88-1202 du 30 décembre 1988 relative à l'adaptation de l'exploitation agricole à son environnement économique et social ; les cessions des immeubles acquis jusqu'à cette date continuent d'être régies par le régime fiscal antérieur.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042655896", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "PILOTE_SUIVEUR" }, { "article_id": "LEGIARTI000031219307", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "PILOTE_SUIVEUR" }, { "article_id": "LEGIARTI000006600695", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006600193", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006582047", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "PILOTE_SUIVEUR" } ], "texte_version": { "JORFTEXT000000717059": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LE CODE GENERAL DES IMPOTS (CGI) A COMPTER DU 15-06-1990,AINSI QUE SES ANNEXES I,II,III ET L'ART. 136 DU CODE DE LA FAMILLE ET DE L'AIDE SOCIALE." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001865080", "@num": "9", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000511962", "#text": "Loi n°70-1322 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000511962", "@numtexte": "70-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFARTI000001867582", "@num": "33", "#text": "Loi n°84-148 du 1 mars 1984 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001295600", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000323151", "#text": "Décret n°85-864 du 2 août 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000323151", "@numtexte": "85-864", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-02" }, { "@id": "JORFTEXT000000512456", "#text": "Loi n°86-16 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512456", "@numtexte": "86-16", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000512457", "#text": "Loi n°86-17 du 6 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001874777", "@num": "19", "#text": "Loi n°87-416 du 17 juin 1987 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000705541", "#text": "Décret n°87-600 du 29 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000705541", "@nortexte": "ECOC8700004D", "@numtexte": "87-600", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-29" }, { "@id": "JORFTEXT000000696100", "#text": "Décret n°87-826 du 9 octobre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000696100", "@nortexte": "MCCX8798498D", "@numtexte": "87-826", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-09" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000509058", "#text": "Loi n°87-962 du 30 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFARTI000001686546", "@num": "1", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFARTI000002471588", "@num": "9", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001874982", "@num": "37", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000312149", "#text": "Décret n°88-1039 du 14 novembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312149", "@nortexte": "INTD8800204D", "@numtexte": "88-1039", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-14" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n° 88-1149 du 23 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000001489050", "@num": "4", "#text": "Loi n° 88-1149 du 23 décembre 1988 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000509064", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000001299943", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000875191", "#text": "Loi n°88-1202 du 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875191", "@nortexte": "AGRX8800119L", "@numtexte": "88-1202", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000875810", "#text": "LOI n° 89-549 du 2 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875810", "@nortexte": "TEFX8900055L", "@numtexte": "89-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" }, { "@id": "JORFTEXT000000332970", "#text": "Décret n°89-596 du 29 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000332970", "@nortexte": "AGRB8901612D", "@numtexte": "89-596", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-29" }, { "@id": "JORFTEXT000000882220", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "JORFTEXT000000518069", "#text": "Décret n°89-885 du 14 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000518069", "@nortexte": "BUDF8900011D", "@numtexte": "89-885", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000881556", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "JORFTEXT000000875366", "#text": "Loi n°89-905 du 19 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFARTI000001299307", "@num": "5", "#text": "Loi n°89-905 du 19 décembre 1989 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000875366", "@nortexte": "TEFX8900120L", "@numtexte": "89-905", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-19" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001490951", "@num": "11", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872583", "@num": "26", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002075164", "@num": "40", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 40", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002472016", "@num": "42", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 42", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000343019", "#text": "Loi n° 89-1010 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000343019", "@nortexte": "ECOX8900100L", "@numtexte": "89-1010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000524207", "#text": "Décret n° 90-4 du 2 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524207", "@nortexte": "AGRR8902643D", "@numtexte": "90-4", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-01-02" }, { "@id": "JORFTEXT000000341734", "#text": "LOI n° 90-55 du 15 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000341734", "@nortexte": "INTX8900076L", "@numtexte": "90-55", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-15" }, { "@id": "JORFTEXT000000525219", "#text": "Loi n° 90-85 du 23 janvier 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000525219", "@nortexte": "AGRX8900045L", "@numtexte": "90-85", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-01-23" }, { "@id": "JORFTEXT000000524256", "#text": "Décret n° 90-116 du 5 février 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000342125", "#text": "Décret n°90-205 du 8 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000342125", "@nortexte": "BUDF9010015D", "@numtexte": "90-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-08" }, { "@id": "JORFTEXT000000524862", "#text": "Décret n°90-297 du 3 avril 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000707803", "#text": "Décret n° 90-293 du 29 mars 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000707803", "@nortexte": "BUDR9004006D", "@numtexte": "90-293", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-03-29" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000715753", "#text": "Décret n°90-471 du 8 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000715753", "@nortexte": "PRMX9000020D", "@numtexte": "90-471", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-08" }, { "@id": "JORFARTI000025350393", "#text": "Décision n° 2011-220 QPC du 10 février 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025350392", "@nortexte": "CSCX1204081S", "@numtexte": "2011-220 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-02-10" }, { "@id": "LEGIARTI000006312639", "@num": "302 bis F", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 302 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294195", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 novodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294188", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294374", "@num": "201 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 201 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294777", "@num": "300", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293713", "@num": "32 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294971", "@num": "361 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 361 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296042", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296100", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295011", "@num": "365 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295013", "@num": "365 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295018", "@num": "365 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295021", "@num": "365 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295025", "@num": "365 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296152", "@num": "371 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296306", "@num": "384 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296310", "@num": "384 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296315", "@num": "384 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296319", "@num": "384 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296330", "@num": "384 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296334", "@num": "384 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296326", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295222", "@num": "91 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296385", "@num": "91 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293902", "@num": "91 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293905", "@num": "91 quater C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293906", "@num": "91 quater D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293898", "@num": "91 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297624", "@num": "10 GB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298784", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296977", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298789", "@num": "111 quater H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298791", "@num": "111 quater I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater I (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298796", "@num": "111 quater J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297084", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297088", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297155", "@num": "265", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 265 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297346", "@num": "332 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 332 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299580", "@num": "358", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 358 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299816", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299591", "@num": "366 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296653", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300099", "@num": "381 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299707", "@num": "389", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 389 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299709", "@num": "390", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 390 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299909", "@num": "406 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299906", "@num": "406 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300021", "@num": "46 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298111", "@num": "46 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298182", "@num": "46 quater-0 BA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 BA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298300", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298348", "@num": "46 quater-0 ZV", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZV (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298350", "@num": "46 quater-0 ZW", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZW (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296882", "@num": "50", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305714", "@num": "1000", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305715", "@num": "1000 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1000 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305719", "@num": "1004 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1004 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311388", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311406", "@num": "1028", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305744", "@num": "1028 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305749", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305746", "@num": "1028 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307303", "@num": "125 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306048", "@num": "1395", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306055", "@num": "1395 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306057", "@num": "1395 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302953", "@num": "146", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 146 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312100", "@num": "1480", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1480 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307399", "@num": "150 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307375", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314132", "@num": "151", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307876", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306272", "@num": "1518 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307446", "@num": "154", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307903", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311797", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306317", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306337", "@num": "1566", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1566 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307935", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307968", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307998", "@num": "158 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312130", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312230", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312240", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312252", "@num": "1599 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303085", "@num": "160 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306541", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312285", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312346", "@num": "1609 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312381", "@num": "1614", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1614 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306768", "@num": "1628 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1628 sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308166", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308037", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312480", "@num": "1635 bis AB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306783", "@num": "1635 bis AC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311845", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306857", "@num": "1640 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1640 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306884", "@num": "1647 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311976", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306932", "@num": "1649 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312552", "@num": "1649 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312560", "@num": "1649 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312753", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313527", "@num": "1671 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1671 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312687", "@num": "1679 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313650", "@num": "1708", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1708 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312842", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 302 bis T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304604", "@num": "302 bis U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304605", "@num": "302 bis V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304608", "@num": "302 bis W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304656", "@num": "302 septies A ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 septies A ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307484", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307537", "@num": "38", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302887", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302917", "@num": "39 duodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307622", "@num": "39 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307634", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307648", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309890", "@num": "434", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 434 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304851", "@num": "494 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310107", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310156", "@num": "640", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310163", "@num": "662", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 662 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310299", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310749", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308110", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305285", "@num": "721", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 721 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310763", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310770", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310426", "@num": "794", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 794 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307038", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307086", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307106", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310890", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310958", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305610", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311003", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311021", "@num": "905", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302942", "@num": "91 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 91 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307855", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302946", "@num": "92 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307200", "@num": "94 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 94 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311196", "@num": "960", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 960 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307217", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311301", "@num": "991", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 991 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305708", "@num": "992", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 992 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305709", "@num": "993", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 993 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305710", "@num": "994", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 994 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305711", "@num": "996", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 996 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305712", "@num": "997", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 997 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311321", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293327", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364714", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021973", "@num": "1566", "#text": "Code général des impôts, CGI. - art. 1566 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578443", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764822", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526096", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091794", "@num": "223 G", "#text": "Code général des impôts, CGI. - art. 223 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678971", "@num": "406 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 nonies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025210994", "@num": "406 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 nonies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678966", "@num": "406 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°90-798 du 10 septembre 1990", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "CODE DE LA FAMILLE ET DE L'ACTION SOCIALE", "INCORPORATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET", "TITREFULL": "Décret no 90-798 du 10 septembre 1990 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000717059", "NOR": "BUDF9000017D", "NUM": "90-798", "DATE_PUBLI": "1990-09-11", "DATE_TEXTE": "1990-09-10", "NUM_PARUTION": 210, "ORIGINE_PUBLI": "JORF n°210 du 11 septembre 1990", "PAGE_DEB_PUBLI": 11017, "PAGE_FIN_PUBLI": 11072 } }, "META_COMMUN": { "ID": "JORFTEXT000000717059", "URL": "texte/version/JORF/TEXT/00/00/00/71/70/JORFTEXT000000717059.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX990798" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 septembre 1990.
\n

MICHEL ROCARD

Par le Premier ministre:

Le ministre d'Etat, ministre de l'économie,
des finances et du budget,
\n
PIERRE BEREGOVOY

Le ministre délégué auprès du ministre d'Etat,

ministre de l'économie, des finances et du budget,

chargé du budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000717059", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305749", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305749", "liens_entrants": true }

Article 1028 quater AUTONOME MODIFIE, en vigueur du 15/06/1990 au 18/08/1993 (Code général des impôts)