{ "article": { "LEGIARTI000006306372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006306372", "URL": "article/LEGI/ARTI/00/00/06/30/63/LEGIARTI000006306372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "Code général des impôts, CGI. - art. 1594 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006338848", "@num": "99", "#text": "Loi n°83-8 du 7 janvier 1983 - art. 99 (V) JORF 9 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306372", "@fin": "2999-01-01", "@num": "1594 B", "@etat": "VIGUEUR", "@debut": "1984-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1594 A ne sont pas applicables aux droits dus sur les actes de société, au droit d'échange ainsi qu'aux droits ou taxes fixes.
\n
" } }, "LEGIARTI000006312189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312189", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006338848", "@num": "99", "#text": "Loi n°83-8 du 7 janvier 1983 - art. 99 (V) JORF 9 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000006317347", "@num": "28", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 28 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000023347165", "@num": "123", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 123", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "#text": "CGI 1594 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 663", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048850200", "@num": "208", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 208 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042377986", "#text": "Décret n°2020-1190 du 29 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042377998", "@num": "2", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378001", "@num": "3", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378005", "@num": "4", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGITEXT000042399130", "#text": "Arrêté du 30 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042398138", "@nortexte": "TERB2026183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000046051135", "@num": "12", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000023359520", "@num": "L3334-18", "#text": "Code général des collectivités territoriales - art. L3334-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849689", "@num": "L3335-2", "#text": "Code général des collectivités territoriales - art. L3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028407374", "@num": "L3335-3", "#text": "Code général des collectivités territoriales - art. L3335-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052045", "@num": "R3321-4", "#text": "Code général des collectivités territoriales - art. R3321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306372", "@num": "1594 B", "#text": "Code général des impôts, CGI. - art. 1594 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029720720", "@num": "1599 N", "#text": "Code général des impôts, CGI. - art. 1599 N (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179878", "@fin": "1988-03-02", "#text": "DISPOSITIONS GENERALES.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162893", "@fin": "1988-03-02", "#text": "DROIT DEPARTEMENTAL D'ENREGISTREMENT ET TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147185", "@fin": "1988-12-28", "#text": "ENREGISTREMENT", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133887", "@fin": "1988-12-28", "#text": "IMPOSITIONS DEPARTEMENTALES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312189", "@fin": "1985-01-01", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312190", "@fin": "1999-03-31", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006312191", "@fin": "2999-01-01", "@num": "1594 A", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "A compter du 1er janvier 1984, et sous réserve des dispositions de l'article 1594 B, sont transférés aux départements :
\n 1° Les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur territoire, sauf en ce qui concerne les immeubles d'habitation ;
\n 2° La taxe de publicité foncière perçue en application de l'article 663 lorsque les inscriptions, décisions, actes, attestations ou documents mentionnés à cet article concernent des immeubles ou des droits immobiliers situés sur leur territoire.
" } }, "LEGIARTI000006312190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312190", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1594ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274272", "@num": "35", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 35 (P) JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000023347165", "@num": "123", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 123", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "#text": "CGI 663, 1594 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048850200", "@num": "208", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 208 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042377986", "#text": "Décret n°2020-1190 du 29 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042377998", "@num": "2", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378001", "@num": "3", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378005", "@num": "4", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGITEXT000042399130", "#text": "Arrêté du 30 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042398138", "@nortexte": "TERB2026183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000046051135", "@num": "12", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000023359520", "@num": "L3334-18", "#text": "Code général des collectivités territoriales - art. L3334-18 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849715", "@num": "L3334-6", "#text": "Code général des collectivités territoriales - art. L3334-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849689", "@num": "L3335-2", "#text": "Code général des collectivités territoriales - art. L3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028407374", "@num": "L3335-3", "#text": "Code général des collectivités territoriales - art. L3335-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052045", "@num": "R3321-4", "#text": "Code général des collectivités territoriales - art. R3321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306372", "@num": "1594 B", "#text": "Code général des impôts, CGI. - art. 1594 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029720720", "@num": "1599 N", "#text": "Code général des impôts, CGI. - art. 1599 N (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1985", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179828", "@fin": "2001-03-31", "#text": "I : Dispositions générales.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162674", "@fin": "2001-03-31", "#text": "Section I : Droit départemental d'enregistrement et taxe départementale de publicité foncière", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006312189", "@fin": "1985-01-01", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312190", "@fin": "1999-03-31", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006312191", "@fin": "2999-01-01", "@num": "1594 A", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A compter du 1er janvier 1984, et sous réserve des dispositions de l'article 1594 B, sont transférés aux départements :

1° Les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur territoire ;

2° La taxe de publicité foncière perçue en application de l'article 663 lorsque les inscriptions, décisions, actes, attestations ou documents mentionnés à cet article concernent des immeubles ou des droits immobiliers situés sur leur territoire.

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L3335-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849748", "@num": "L3663-9", "#text": "Code général des collectivités territoriales - art. L3663-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052045", "@num": "R3321-4", "#text": "Code général des collectivités territoriales - art. R3321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306372", "@num": "1594 B", "#text": "Code général des impôts, CGI. - art. 1594 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029720720", "@num": "1599 N", "#text": "Code général des impôts, CGI. - art. 1599 N (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305212", "@num": "663", "#text": "Code général des impôts, CGI. - art. 663 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179825", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006312189", "@fin": "1985-01-01", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312190", "@fin": "1999-03-31", "@num": "1594 A", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006312191", "@fin": "2999-01-01", "@num": "1594 A", "@etat": "VIGUEUR", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont perçus au profit des départements :

1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur territoire ;

2° la taxe de publicité foncière perçue en application de l'article 663 lorsque les inscriptions, décisions, actes, attestations ou documents mentionnés à cet article concernent des immeubles ou des droits immobiliers situés sur leur territoire.

" } }, "LEGIARTI000006338848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "99", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-01-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006338848", "URL": "article/LEGI/ARTI/00/00/06/33/88/LEGIARTI000006338848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MCEAHXXXXXX099AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1007 A CGI 1009 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 663-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 968", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 FINANCES", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000320197", "#text": "LOI 83-8 1983-01-07 ART. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000320197", "@numtexte": "83-8", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-01-07" }, { "@id": "LEGIARTI000006312189", "@num": "1594 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306372", "@num": "1594 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134510", "@fin": "2999-01-01", "#text": "Sous-section 3 : Des ressources fiscales.", "@debut": "1983-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115188", "@fin": "2999-01-01", "#text": "Section II : Des modalités de calcul des transferts de charges résultant des transferts de compétences et des modalités de leur compensation", "@debut": "1983-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085310", "@fin": "2999-01-01", "#text": "Titre III : De la compensation des transferts de compétences et de la dotation globale d'équipement", "@debut": "1983-01-09" } ] }, "@cid": "JORFTEXT000000320197", "@num": "83-8", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les départements, les régions et l'Etat", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320197", "@c_titre_court": "Loi n° 83-8 du 7 janvier 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-8 du 7 janvier 1983 relative à la répartition de compétences entre les communes, les départements, les régions et l'Etat *loi Defferre*.", "@debut": "1983-01-09", "@id_txt": "LEGITEXT000006068819", "@c_titre_court": "Loi n° 83-8 du 7 janvier 1983" } ], "@date_publi": "1983-01-09", "@date_signature": "1983-01-07" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006338848", "@fin": "2999-01-01", "@num": "99", "@etat": "VIGUEUR", "@debut": "1983-01-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Pour compenser une partie des charges résultant de l'application de la présente loi, la loi de finances pour 1983 définit les modalités de transfert aux régions de la taxe sur les certificats d'immatriculation des véhicules automobiles et de tous les autres véhicules à moteur prévue à l'article 968 du code général des impôts.
\n
\n II - Pour compenser une partie des charges résultant de l'application de la loi mentionnée à l'article 4, des lois de finances ultérieures définissent les modalités du transfert aux départements des taxes sur les véhicules à moteur prévues aux articles 1007 à 1009 B du code général des impôts, et des droits d'enregistrement ou de la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur territoire ainsi que, sous la même condition de situation des immeubles, des droits perçus au titre de
\n l'article 663-1° du code général des impôts. Sont exclus du transfert les droits dus sur les actes de société, le droit d'échange ainsi que les droits ou taxes fixes.
\n
III - Ces lois définissent, en outre, les conditions dans lesquelles les régions et les départements peuvent fixer les taux de ces droits et taxes.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312190", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306372", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312191", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306372", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006338848", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306372", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006312189", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306372", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306372", "liens_entrants": true }

Article 1594 B AUTONOME VIGUEUR, en vigueur depuis le 20/07/1984 (Code général des impôts)