article": { "LEGIARTI000006306313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306313", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306313.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1565 quinquies", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191814", "@fin": "1993-01-01", "#text": "Appareils automatiques - Obligations.", "@debut": "1987-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306313", "@fin": "1993-01-01", "@num": "1560 ter", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306314", "@fin": "1998-04-22", "@num": "1560 ter", "@etat": "TRANSFERE", "@debut": "1993-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\" Lors de l'installation d'un appareil automatique chez un tiers, l'exploitant est tenu de déclarer au service des impôts la part des recettes revenant à ce tiers. Le modèle de la déclaration est fixé par arrêté.
\n
" } }, "LEGIARTI000006274803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274803", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274803.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006297140", "@num": "219 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297141", "@num": "219 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306310", "@num": "1560 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306312", "@num": "1560 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306313", "@num": "1560 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1560 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312434", "@num": "1621", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1621 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310059", "@num": "564 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310058", "@num": "564 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006274803", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104064", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006306310", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1560", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1564 bis", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191813", "@fin": "1998-04-22", "#text": "3° : Appareils automatiques - Obligations", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306310", "@fin": "1996-05-12", "@num": "1560 bis", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006306311", "@fin": "1998-04-22", "@num": "1560 bis", "@etat": "TRANSFERE", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les appareils automatiques neufs mentionnés au paragraphe I de l'article 1560 doivent être munis à partir du 1er juillet 1987 d'un compteur de recettes dont les caractéristiques et les modalités de fonctionnement sont fixées par arrêté.
\n
" } }, "LEGIARTI000006306312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1560 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006306312", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306312.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1560ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1791, 1560 bis, 1560 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274803", "@num": "35", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 35 () JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006319925", "@num": "27", "#text": "Loi - art. 27 (V) JORF 30 décembre 1997, en vigueur le 1er janvier 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191813", "@fin": "1998-04-22", "#text": "3° : Appareils automatiques - Obligations", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179821", "@fin": "2015-01-01", "#text": "II : Impôt sur les spectacles, jeux et divertissements", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030104499", "@fin": "2019-01-01", "#text": "II : Impôt sur les cercles et maisons de jeux", "@debut": "2015-01-01" }, { "@id": "LEGISCTA000036364706", "@fin": "2999-01-01", "#text": "II : Impôt sur les maisons de jeux", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162665", "@fin": "2999-01-01", "#text": "Section I : Taxes obligatoires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147072", "@fin": "2999-01-01", "#text": "Chapitre II : Contributions indirectes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306312", "@fin": "1998-04-22", "@num": "1560 quater", "@etat": "ABROGE", "@debut": "1987-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1791 sont applicables aux infractions aux dispositions des articles 1560 bis et 1560 ter.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274803", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306313", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306313", "liens_entrants": true }

Article 1560 ter AUTONOME MODIFIE, en vigueur du 01/01/1987 au 01/01/1993 (Code général des impôts)