{ "article": { "LEGIARTI000006307418": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 M", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1993-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006307418", "URL": "article/LEGI/ARTI/00/00/06/30/74/LEGIARTI000006307418.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AUXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-12-14 8M-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 27 Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006307414", "@fin": "1983-01-01", "@num": "150 M", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307415", "@fin": "1987-12-31", "@num": "150 M", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307416", "@fin": "1990-12-30", "@num": "150 M", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307417", "@fin": "1993-06-23", "@num": "150 M", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006307418", "@fin": "2003-12-31", "@num": "150 M", "@etat": "ABROGE", "@debut": "1993-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les plus-values immobilières réalisées plus de deux ans après l'acquisition du bien sont réduites de 5 % pour chaque année de détention au-delà de la deuxième.
\n
" } }, "LEGIARTI000006321730": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321730", "URL": "article/LEGI/ARTI/00/00/06/32/17/LEGIARTI000006321730.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKMXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 A bis, 150-0, 160", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006696269", "@num": "6", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 Finances pour 2004 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006307247", "@num": "112", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 112 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307379", "@num": "150 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307388", "@num": "150 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302957", "@num": "150 A ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 A ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302786", "@num": "150 VE", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 AbE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307392", "@num": "150 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307396", "@num": "150 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307405", "@num": "150 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307407", "@num": "150 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302758", "@num": "150 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302759", "@num": "150 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307411", "@num": "150 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302760", "@num": "150 H bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 H bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302796", "@num": "150 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302761", "@num": "150 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307413", "@num": "150 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302762", "@num": "150 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307418", "@num": "150 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302764", "@num": "150 M bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 M bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302765", "@num": "150 N bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 N bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302766", "@num": "150 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307423", "@num": "150 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302798", "@num": "150 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307427", "@num": "150 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302767", "@num": "150 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302799", "@num": "150 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302804", "@num": "150 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302768", "@num": "150 UA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 UA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302770", "@num": "150 UB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 UB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302775", "@num": "150 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302824", "@num": "150 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302833", "@num": "150 V sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V sexies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302812", "@num": "150 VA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302777", "@num": "150 VB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302781", "@num": "150 VC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302784", "@num": "150 VD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302787", "@num": "150 VF", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VF (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302790", "@num": "150 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302793", "@num": "150 VH", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302720", "@num": "150-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302728", "@num": "150-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302735", "@num": "150-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302836", "@num": "151 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307438", "@num": "151 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302841", "@num": "151 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302869", "@num": "154 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307919", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306482", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302972", "@num": "161", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 161 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308171", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303099", "@num": "164 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 164 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312800", "@num": "1705", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312886", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303379", "@num": "200 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304092", "@num": "238 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304071", "@num": "238 septies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309130", "@num": "238 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309189", "@num": "244 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304160", "@num": "244 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302504", "@num": "72 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302521", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740299", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307420", "@num": "150 N", "#text": "Code général des impôts, CGI. - art. 150 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315644", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315718", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315739", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2003-1311 art. 150, art. 92, art. 150-0", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147610", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134209", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114806", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084644", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000612133", "@nor": "ECOX0300134L", "@num": "2003-1311", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000612133", "@c_titre_court": "Loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1311 du 30 décembre 2003 de finances pour 2004 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754523", "@c_titre_court": "Loi n° 2003-1311 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321730", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II., V., VI., VIII. - Paragraphes modificateurs.
\n
III. - Les dispositions prévues par l'article 150 A bis du code général des impôts s'appliquent aux plus-values en report d'imposition à la date du 1er janvier 2004.
\n
IV. - Les dispositions de l'article 150 UB du même code s'appliquent aux gains nets tirés de cessions à titre onéreux de valeurs mobilières et de droits sociaux de sociétés non cotées soumises à l'impôt sur les sociétés dont l'actif satisfait aux conditions prévues au I dudit article, acquis avant le 21 novembre 2003 et cédés entre le 1er janvier 2004 et le 31 décembre 2004.
\n
Toutefois, les titres de sociétés immobilières pour le commerce et l'industrie non cotées sont assimilés à des titres cotés et imposés conformément aux dispositions du 3 du II de l'article 150-0 A du même code.
\n
VII. - L'imposition des plus-values reportées en application des dispositions du II de l'article 92 B dans sa rédaction en vigueur avant le 1er janvier 2000, de l'article 150-0 C, de l'article 150 A bis dans sa rédaction en vigueur avant la promulgation de la présente loi, du I ter de l'article 160 du code général des impôts dans sa rédaction en vigueur avant le 1er janvier 2000, intervient lors de la cession, du rachat, du remboursement ou de l'annulation des titres reçus en échange. Ces plus-values sont imposées selon les modalités prévues pour l'imposition de la cession des titres mettant fin à ce report.
\n
IX. - Un décret en Conseil d'Etat fixe les conditions d'application du présent article et notamment les obligations déclaratives incombant aux contribuables et aux intermédiaires.
\n
X. - Les dispositions prévues aux I à IX s'appliquent pour l'imposition des plus-values réalisées lors des cessions à titre onéreux intervenues à compter du 1er janvier 2004.
" } }, "LEGIARTI000006302768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 UA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302768", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302768.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BDXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 V bis, 4 B, 8 à 8 quinquies, 150 V à 150 VH, 150 V sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025842470", "@num": "150 VC", "#text": "Code général des impôts, CGI. - art. 150 MC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091982", "@num": "150 UD", "#text": "Code général des impôts, CGI. - art. 150 UD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978330", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429020", "@num": "150 VL", "#text": "Code général des impôts, CGI. - art. 150 VL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981558", "@num": "242 bis", "#text": "Code général des impôts, CGI. - art. 242 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302768", "@fin": "2005-12-31", "@num": "150 UA", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302769", "@fin": "2019-01-01", "@num": "150 UA", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037988296", "@fin": "2999-01-01", "@num": "150 UA", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sous réserve des dispositions de l'article 150 V bis et de celles qui sont propres aux bénéfices industriels et commerciaux, aux bénéfices agricoles et aux bénéfices non commerciaux, les plus-values réalisées lors de la cession à titre onéreux de biens meubles ou de droits relatifs à ces biens, par des personnes physiques, domiciliées en France au sens de l'article 4 B, ou des sociétés ou groupements qui relèvent des articles 8 à 8 quinquies dont le siège est situé en France, sont passibles de l'impôt sur le revenu dans les conditions prévues aux articles 150 V à 150 VH.
\n
II. - Les dispositions du I ne s'appliquent pas :
\n
1° Sous réserve des dispositions de l'article 150 V sexies, aux meubles meublants, aux appareils ménagers et aux voitures automobiles qui ne constituent pas des objets d'art, de collection ou d'antiquité ;
\n
2° Aux meubles dont le prix de cession est inférieur ou égal à 5 000 Euros.
" } }, "LEGIARTI000006302770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 UB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302770", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302770.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BDXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8 à 8 ter, 150 U, 92 B, 150 A bis, 160", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 Finances pour 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006307248", "@num": "112", "#text": "Code général des impôts, CGI. - art. 112 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815727", "@num": "150 VB", "#text": "Code général des impôts, CGI. - art. 150 MB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815425", "@num": "150 UC", "#text": "Code général des impôts, CGI. - art. 150 UC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091982", "@num": "150 UD", "#text": "Code général des impôts, CGI. - art. 150 UD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218045", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815724", "@num": "161", "#text": "Code général des impôts, CGI. - art. 161 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815417", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304071", "@num": "238 septies A", "#text": "Code général des impôts, CGI. - art. 238 septies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032099453", "@num": "74-0 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302770", "@fin": "2004-12-31", "@num": "150 UB", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302771", "@fin": "2007-12-28", "@num": "150 UB", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923886", "@fin": "2017-01-01", "@num": "150 UB", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815743", "@fin": "2999-01-01", "@num": "150 UB", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les gains nets retirés de cessions à titre onéreux de droits sociaux de sociétés ou groupements qui relèvent des articles 8 à 8 ter, dont l'actif est principalement constitué d'immeubles ou de droits portant sur ces biens, sont soumis exclusivement au régime d'imposition prévu au I et au 1° du II de l'article 150 U. Pour l'application de cette disposition, ne sont pas pris en considération les immeubles affectés par la société à sa propre exploitation industrielle, commerciale, agricole ou à l'exercice d'une profession non commerciale.
\n
II. - Les dispositions du I ne sont pas applicables, au titre de l'année de l'échange des titres, aux plus-values réalisées dans le cadre d'une opération de fusion, de scission ou d'un apport de titres à une société soumise à l'impôt sur les sociétés. Cette exception n'est pas applicable aux échanges avec soulte lorsque le montant de la soulte reçue par le contribuable excède 10 % de la valeur nominale des titres reçus.
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III. - Lorsque les titres reçus dans les cas prévus au II de l'article 92 B dans sa rédaction en vigueur avant le 1er janvier 2000, aux troisième et cinquième alinéas de l'article 150 A bis en vigueur avant la date de promulgation de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) ou au I ter de l'article 160 dans sa rédaction en vigueur avant le 1er janvier 2000 font l'objet d'une nouvelle opération d'échange dans les conditions définies au II, l'imposition de la plus-value antérieurement reportée est reportée de plein droit au moment où s'opérera la cession, le rachat, le remboursement ou l'annulation des nouveaux titres reçus.
" } }, "LEGIARTI000006302775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 V", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302775", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U à 150 UB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030021334", "@num": "27", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000051202598", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302774", "@fin": "2002-03-31", "@num": "150 V", "@etat": "PERIME", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302775", "@fin": "2005-12-31", "@num": "150 V", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302776", "@fin": "2999-01-01", "@num": "150 V", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La plus ou moins-value brute réalisée lors de la cession de biens ou droits mentionnés aux articles 150 U à 150 UB est égale à la différence entre le prix de cession et le prix d'acquisition par le cédant.
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" } }, "LEGIARTI000006302777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302777", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302777.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 764 bis, 150-0 B, 150 A bis, 150 UB, 683", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000612133", "#text": "Loi 2003-1311 2003-12-30 Finances pour 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000051173317", "@num": "84", "#text": "LOI n°2025-127 du 14 février 2025 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000022494370", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - art. 1609 nonies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494350", "@num": "1635 ter A", "#text": "Code général des impôts, CGI. - art. 1635 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293832", "@num": "74 SI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297889", "@num": "41 duovicies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302777", "@fin": "2004-12-31", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302778", "@fin": "2005-12-31", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302779", "@fin": "2007-02-21", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302780", "@fin": "2009-02-01", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194769", "@fin": "2010-05-01", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200940", "@fin": "2011-09-21", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576901", "@fin": "2011-12-30", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073549", "@fin": "2017-01-01", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815727", "@fin": "2025-02-16", "@num": "150 VB", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202577", "@fin": "2999-01-01", "@num": "150 VB", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Le prix d'acquisition est le prix effectivement acquitté par le cédant, tel qu'il a été stipulé dans l'acte. Lorsqu'une dissimulation du prix est établie, le prix porté dans l'acte doit être majoré du montant de cette dissimulation. En cas d'acquisition à titre gratuit, le prix d'acquisition s'entend de la valeur vénale au jour du transfert diminuée, le cas échéant, de l'abattement prévu à l'article 764 bis.
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Lorsqu'un bien a été acquis moyennant le paiement d'une rente viagère, le prix d'acquisition retenu pour ce bien est la valeur en capital de la rente, à l'exclusion des intérêts.
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En cas de vente ultérieure de titres reçus à l'occasion d'une opération mentionnée à l'article 150-0 B, au quatrième alinéa de l'article 150 A bis en vigueur avant la date de promulgation de la loi de finances pour 2004 précitée ou au II de l'article 150 UB, la plus-value imposable en application du I de l'article 150 UB est calculée par référence, le cas échéant, au prix ou à la valeur d'acquisition des titres échangés, diminué de la soulte reçue ou majoré de la soulte versée lors de l'échange.
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II. - Le prix d'acquisition est, sur justificatifs, majoré :
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1° De toutes les charges et indemnités mentionnées au deuxième alinéa du I de l'article 683 ;
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2° Des frais afférents à l'acquisition à titre gratuit définis par décret ;
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3° Des frais afférents à l'acquisition à titre onéreux définis par décret, que le cédant peut fixer forfaitairement à 7,5 % du prix d'acquisition dans le cas des immeubles ;
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4° Des dépenses de construction, de reconstruction, d'agrandissement, de rénovation ou d'amélioration, supportées par le vendeur et réalisées par une entreprise depuis l'achèvement de l'immeuble ou son acquisition si elle est postérieure, lorsqu'elles n'ont pas été déjà prises en compte pour la détermination de l'impôt sur le revenu et qu'elles ne présentent pas le caractère de dépenses locatives. Lorsque le contribuable, qui cède un bien plus de cinq ans après son acquisition, n'est pas en état d'apporter la justification de ces dépenses, une majoration égale à 15 % du prix d'acquisition est pratiquée ;
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5° Des frais de voirie, réseaux et distribution imposés par les collectivités territoriales ou leurs groupements dans le cadre du plan d'occupation des sols ou du plan local d'urbanisme, en ce qui concerne les terrains à bâtir ;
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6° Des frais acquittés pour la restauration et la remise en état des biens meubles.
" } }, "LEGIARTI000006302781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VC", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302781", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXDA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U, 150 UB, 150 UA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000047970809", "@num": "150 VD", "#text": "Code général des impôts, CGI. - art. 150 MD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806274", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302781", "@fin": "2005-12-31", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302782", "@fin": "2009-02-01", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020194765", "@fin": "2010-05-01", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022200936", "@fin": "2011-09-21", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576896", "@fin": "2011-12-30", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073557", "@fin": "2012-05-07", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842470", "@fin": "2014-01-01", "@num": "150 VC", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047970756", "@fin": "2999-01-01", "@num": "150 VC", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La plus-value brute réalisée sur les biens ou droits mentionnés aux articles 150 U et 150 UB est réduite d'un abattement de 10 % pour chaque année de détention au-delà de la cinquième.
\n
La plus-value brute réalisée sur les biens ou droits mentionnés à l'article 150 UA est réduite d'un abattement de 10 % pour chaque année de détention au-delà de la deuxième.
\n
II. - La plus-value brute réalisée lors de la cession d'un cheval de course ou de sport est réduite d'un abattement supplémentaire de 15 % par année de détention comprise entre la date d'acquisition du cheval et la fin de sa septième année. Toute année commencée compte pour une année pleine.
" } }, "LEGIARTI000006302784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VD", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302784", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302784.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXEA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U à 150 UB, 150 VC", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000037949557", "@num": "28", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302784", "@fin": "2005-12-31", "@num": "150 VD", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302785", "@fin": "2011-09-21", "@num": "150 VD", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576909", "@fin": "2014-01-01", "@num": "150 VD", "@etat": "MODIFIE", "@debut": "2011-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047970809", "@fin": "2999-01-01", "@num": "150 VD", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La moins-value brute réalisée sur les biens ou droits désignés aux articles 150 U à 150 UB n'est pas prise en compte.
\n
II. - En cas de vente d'un immeuble acquis par fractions successives constatée par le même acte soumis à publication ou à enregistrement et entre les mêmes parties, la ou les moins-values brutes, réduites de 10 % pour chaque année de détention au-delà de la cinquième, s'imputent sur la ou les plus-values brutes corrigées le cas échéant de l'abattement prévu au I de l'article 150 VC.
" } }, "LEGIARTI000006302786": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VE", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2011-09-21", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302786", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302786.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXFA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 VC, 150 VD, 150 U, 150 UB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025091762", "@num": "1er", "#text": "LOI n° 2011-1117 du 19 septembre 2011 - art. 1er (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024574328", "@nortexte": "BCRX1121059L", "@numtexte": "2011-1117", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-09-19" }, { "@id": "LEGIARTI000042778441", "@num": "38", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000051173321", "@num": "86", "#text": "LOI n°2025-127 du 14 février 2025 - art. 86", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302786", "@fin": "2011-09-21", "@num": "150 VE", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042909844", "@fin": "2024-01-01", "@num": "150 VE", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048806241", "@fin": "2025-02-16", "@num": "150 VE", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202282", "@fin": "2999-01-01", "@num": "150 VE", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un abattement fixe de 1 000 Euros est opéré sur la plus-value brute, corrigée le cas échéant des abattements prévus à l'article 150 VC et des moins-values mentionnées au II de l'article 150 VD, réalisée lors de la cession des biens mentionnés aux articles 150 U et 150 UB.
\n
" } }, "LEGIARTI000006302787": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VF", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302787", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302787.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXGA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U à 150 UB, 150 U, 8 à 8 ter, 76", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030061637", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848701", "@num": "1605 nonies", "#text": "Code général des impôts, CGI. - art. 1605 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302787", "@fin": "2004-12-31", "@num": "150 VF", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302788", "@fin": "2005-12-31", "@num": "150 VF", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302789", "@fin": "2999-01-01", "@num": "150 VF", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'impôt sur le revenu correspondant à la plus-value réalisée sur les biens ou droits mentionnés aux articles 150 U à 150 UB est versé par la personne physique, la société ou le groupement qui cède le bien ou le droit.
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II. - En cas de cession d'un bien ou d'un droit mentionné aux articles 150 U et 150 UB par une société ou un groupement qui relève des articles 8 à 8 ter, l'impôt sur le revenu afférent à la plus-value est dû au prorata des droits sociaux détenus par les associés soumis à cet impôt présents à la date de la cession de l'immeuble. L'impôt acquitté par la société ou le groupement est libératoire de l'impôt sur le revenu afférent à la plus-value dû par ces associés.
\n
III. - L'impôt sur le revenu correspondant à la plus-value réalisée lors de la cession de peuplements forestiers par une personne physique est diminué d'un abattement de 10 Euros par année de détention et par hectare cédé représentatif de l'impôt sur le revenu correspondant aux revenus imposables au titre de l'article 76.
\n
Cet abattement est également applicable en cas de cessions de parts de sociétés ou groupements, qui relèvent des articles 8 à 8 ter, détenant des peuplements forestiers, à concurrence de leur valeur.
" } }, "LEGIARTI000006302790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VG", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302790", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302790.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXHA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U, 150 UA, 150 UB, 150 VC", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000022171747", "@num": "150 VH", "#text": "Code général des impôts, CGI. - art. 150 VH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061637", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494370", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848701", "@num": "1605 nonies", "#text": "Code général des impôts, CGI. - art. 1605 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - art. 1609 nonies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494350", "@num": "1635 ter A", "#text": "Code général des impôts, CGI. - art. 1635 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293831", "@num": "74 SH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293834", "@num": "74 SJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025102992", "@num": "255", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 255 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389148", "@num": "L1311-5", "#text": "Code général des collectivités territoriales - art. L1311-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302790", "@fin": "2005-12-31", "@num": "150 VG", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302791", "@fin": "2006-07-01", "@num": "150 VG", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302792", "@fin": "2011-11-01", "@num": "150 VG", "@etat": "MODIFIE", "@debut": "2006-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024576917", "@fin": "2013-09-21", "@num": "150 VG", "@etat": "MODIFIE", "@debut": "2011-11-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027978330", "@fin": "2999-01-01", "@num": "150 VG", "@etat": "VIGUEUR", "@debut": "2013-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Une déclaration, conforme à un modèle établi par l'administration, retrace les éléments servant à la liquidation de l'impôt sur le revenu afférent à la plus-value ainsi que, le cas échéant, les éléments servant à la liquidation de l'impôt sur le revenu afférent à la plus-value en report d'imposition et détermine le montant total de l'impôt dû au titre de la cession réalisée.
\n
Elle est déposée :
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1° Pour les cessions des biens mentionnés à l'article 150 U constatées par un acte, à l'appui de la réquisition de publier ou de la présentation à l'enregistrement. Cette déclaration est remise sous peine de refus du dépôt ou de la formalité de l'enregistrement ;
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2° Pour les cessions des biens mentionnés aux articles 150 UA et 150 UB constatées par un acte soumis obligatoirement à l'enregistrement, lors de l'accomplissement de cette formalité à la recette des impôts dans le ressort de laquelle le notaire rédacteur de l'acte réside ou, dans les autres cas, à la recette des impôts du domicile de l'une des parties contractantes, lors de l'enregistrement. Cette déclaration est remise sous peine de refus de la formalité de l'enregistrement ;
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3° Dans les autres cas, à la recette des impôts dont relève le domicile du vendeur dans un délai d'un mois à compter de la cession.
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II. - Par dérogation au I, la déclaration est déposée :
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1° Pour les actes passés en la forme administrative qui constatent une mutation immobilière amiable ou forcée de biens au profit de l'Etat, des établissements publics nationaux, des groupements d'intérêt public, ou d'une collectivité territoriale ou d'un établissement public local désigné à l'article L. 1311-5 du code général des collectivités territoriales, à la collectivité publique cessionnaire préalablement à la réquisition de publier ou à la présentation à l'enregistrement. L'absence de déclaration à l'appui de la réquisition de publier ou de la présentation à l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité ;
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2° Pour les cessions constatées par une ordonnance judiciaire, à la recette des impôts dont relève le domicile du vendeur dans un délai d'un mois à compter de la date du versement du prix de cession. L'absence de déclaration à l'appui de la réquisition de publier ou de la présentation à l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité ;
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3° Pour les cessions des biens mentionnés à l'article 150 U constatées par un acte notarié, à la recette des impôts dont relève le domicile du vendeur dans un délai de deux mois à compter de la date de l'acte, lorsque l'impôt sur le revenu afférent à la plus-value ne peut être intégralement acquitté en raison de créances primant le privilège du Trésor ou lorsque la cession est constatée au profit d'une collectivité mentionnée au 1°. L'absence de déclaration à l'appui de la réquisition de publier ou de la présentation à l'enregistrement n'entraîne pas le refus du dépôt ou de la formalité.
\n
III. - Lorsque la plus-value est exonérée en application du II des articles 150 U et 150 UA ou par l'application de l'abattement prévu au I de l'article 150 VC ou lorsque la cession ne donne pas lieu à une imposition, aucune déclaration ne doit être déposée sauf dans le cas où l'impôt sur le revenu afférent à la plus-value en report d'imposition est dû. L'acte de cession soumis à la formalité fusionnée ou présenté à l'enregistrement précise, sous peine de refus de dépôt ou de la formalité d'enregistrement, la nature et le fondement de cette exonération ou de cette absence de taxation.
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Lorsque la plus-value est exonérée au titre d'une cession mentionnée au 1° du II, le contribuable cédant communique à la collectivité publique cessionnaire la nature et le fondement de cette exonération afin qu'il en soit fait mention dans l'acte passé en la forme administrative. L'absence de mention de l'exonération portée sur l'acte ne constitue pas un motif de refus de dépôt.
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Lorsque la déclaration n'est pas déposée sur le fondement du 3° du II à l'appui de la réquisition de publier ou de la présentation à l'enregistrement, l'acte de cession précise, sous peine de refus de dépôt ou de la formalité d'enregistrement, que l'impôt sur le revenu afférent à la plus-value ne peut être intégralement acquitté ou que la cession est constatée au profit d'une collectivité mentionnée au 1° du II et mentionne le lieu où le notaire rédacteur de l'acte dépose la déclaration.
" } }, "LEGIARTI000006302793": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VH", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302793", "URL": "article/LEGI/ARTI/00/00/06/30/27/LEGIARTI000006302793.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXIA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U à 150 UB, 150 VG, 1701 à 1704, 1705, 1706, 1711", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030061637", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848701", "@num": "1605 nonies", "#text": "Code général des impôts, CGI. - art. 1605 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302793", "@fin": "2005-12-31", "@num": "150 VH", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302794", "@fin": "2010-05-01", "@num": "150 VH", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022171747", "@fin": "2999-01-01", "@num": "150 VH", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - L'impôt sur le revenu afférent à la plus-value réalisée sur les biens mentionnés aux articles 150 U à 150 UB est versé lors du dépôt de la déclaration prévue à l'article 150 VG.
\n
Il est fait application, le cas échéant, des règles d'exigibilité et de recouvrement prévues au titre IV du livre des procédures fiscales pour les impôts recouvrés par les comptables de la direction générale des impôts.
\n
II. - L'impôt sur le revenu afférent à la plus-value est payé avant l'exécution de l'enregistrement ou de la formalité fusionnée. A défaut de paiement préalable, le dépôt ou la formalité est refusé sauf pour les cessions mentionnées au II de l'article 150 VG. Le dépôt ou la formalité est également refusé s'il existe une discordance entre le montant de l'impôt sur le revenu afférent à la plus-value figurant sur la déclaration prévue à l'article 150 VG et le montant effectivement versé lors de la réquisition ou de la présentation à l'enregistrement.
\n
Sauf dispositions contraires, il est fait application des règles d'exigibilité et de recouvrement prévues aux articles 1701 à 1704, aux 1°, 2°, 3° et 4° de l'article 1705 et aux articles 1706 et 1711.
\n
III. - Par dérogation au II, l'impôt sur le revenu afférent à la plus-value est payé :
\n
1° Pour les cessions mentionnées au 1 du II de l'article 150 VG, au bénéfice de la recette des impôts, par le comptable public assignataire, sur le prix dû au vendeur, au vu de la déclaration mentionnée au 1 du II de l'article 150 VG transmise par la collectivité publique ;
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2° Pour les cessions mentionnées au 3° du II de l'article 150 VG, par le vendeur ou, dans le cas des cessions à une collectivité mentionnée au 1° du II de l'article 150 VG, par le notaire, à la recette des impôts où la déclaration a été déposée.
" } }, "LEGIARTI000006302804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302804", "URL": "article/LEGI/ARTI/00/00/06/30/28/LEGIARTI000006302804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BDXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8 à 8 ter, 150 V à 150 VH, 35, 1055, 1417", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000026395783", "#text": "Décret n°2012-1073\n du 21 septembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026395454", "@nortexte": "EFIE1207287D", "@numtexte": "2012-1073", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-09-21" }, { "@id": "LEGIARTI000029355035", "@num": "27", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000051173319", "@num": "85", "#text": "LOI n°2025-127 du 14 février 2025 - art. 85", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000018621078", "@num": "317 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039389400", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815727", "@num": "150 VB", "#text": "Code général des impôts, CGI. - art. 150 MB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842470", "@num": "150 VC", "#text": "Code général des impôts, CGI. - art. 150 MC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047970809", "@num": "150 VD", "#text": "Code général des impôts, CGI. - art. 150 MD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815743", "@num": "150 UB", "#text": "Code général des impôts, CGI. - art. 150 UB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815425", "@num": "150 UC", "#text": "Code général des impôts, CGI. - art. 150 UC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091982", "@num": "150 UD", "#text": "Code général des impôts, CGI. - art. 150 UD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302776", "@num": "150 V", "#text": "Code général des impôts, CGI. - art. 150 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302789", "@num": "150 VF", "#text": "Code général des impôts, CGI. - art. 150 VF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978330", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022171747", "@num": "150 VH", "#text": "Code général des impôts, CGI. - art. 150 VH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302836", "@num": "151 quater", "#text": "Code général des impôts, CGI. - art. 151 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036591469", "@num": "151 septies", "#text": "Code général des impôts, CGI. - art. 151 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029775566", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061637", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494370", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - art. 1609 nonies F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806252", "@num": "1609 nonies G", "#text": "Code général des impôts, CGI. - art. 1609 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494350", "@num": "1635 ter A", "#text": "Code général des impôts, CGI. - art. 1635 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815417", "@num": "164 B", "#text": "Code général des impôts, CGI. - art. 164 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061684", "@num": "200 B", "#text": "Code général des impôts, CGI. - art. 200 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304093", "@num": "238 octies B", "#text": "Code général des impôts, CGI. - art. 238 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309130", "@num": "238 terdecies", "#text": "Code général des impôts, CGI. - art. 238 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765402", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302504", "@num": "72 E", "#text": "Code général des impôts, CGI. - art. 72 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023371301", "@num": "76 A", "#text": "Code général des impôts, CGI. - art. 76 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293829", "@num": "74 SG", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293832", "@num": "74 SI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293834", "@num": "74 SJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030003175", "@num": "38 sexdecies GA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies GA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026395870", "@num": "41 duovicies-0 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies-O H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742597", "@num": "L341-4", "#text": "Code de la sécurité sociale. - art. L341-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L122-1, L123-1, L123-24, L124-1, L123-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302801", "@fin": "1998-04-22", "@num": "150 U", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302802", "@fin": "2000-03-31", "@num": "150 U", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302803", 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"@num": "150 U", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030700941", "@fin": "2016-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779567", "@fin": "2017-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033220293", "@fin": "2016-12-31", "@num": "150 U", "@etat": "MODIFIE_MORT_NE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815792", "@fin": "2017-03-02", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034116238", "@fin": "2018-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429096", "@fin": "2018-11-25", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037666961", "@fin": "2019-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2018-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988402", "@fin": "2019-09-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834413", "@fin": "2019-12-30", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470447", "@fin": "2020-12-31", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908474", "@fin": "2022-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045212291", "@fin": "2023-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860944", "@fin": "2024-01-01", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048806311", "@fin": "2025-02-16", "@num": "150 U", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202598", "@fin": "2999-01-01", "@num": "150 U", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Sous réserve des dispositions propres aux bénéfices industriels et commerciaux, aux bénéfices agricoles et aux bénéfices non commerciaux, les plus-values réalisées par les personnes physiques ou les sociétés ou groupements qui relèvent des articles 8 à 8 ter, lors de la cession à titre onéreux de biens immobiliers bâtis ou non bâtis ou de droits relatifs à ces biens, sont passibles de l'impôt sur le revenu dans les conditions prévues aux articles 150 V à 150 VH.
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Ces dispositions s'appliquent, sous réserve de celles prévues au 3° du I de l'article 35, aux plus-values réalisées lors de la cession d'un terrain divisé en lots destinés à être construits.
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II. - Les dispositions du I ne s'appliquent pas aux immeubles, aux parties d'immeubles ou aux droits relatifs à ces biens :
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1° Qui constituent la résidence principale du cédant au jour de la cession ;
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2° Qui constituent l'habitation en France des personnes physiques, non résidentes en France, ressortissantes d'un Etat membre de la Communauté européenne, dans la limite d'une résidence par contribuable et à condition que le cédant ait été fiscalement domicilié en France de manière continue pendant au moins deux ans à un moment quelconque antérieurement à la cession ;
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3° Qui constituent les dépendances immédiates et nécessaires des biens mentionnés aux 1° et 2°, à la condition que leur cession intervienne simultanément avec celle desdits immeubles ;
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4° Pour lesquels une déclaration d'utilité publique a été prononcée en vue d'une expropriation, à condition qu'il soit procédé au remploi de l'intégralité de l'indemnité par l'acquisition, la construction, la reconstruction ou l'agrandissement d'un ou de plusieurs immeubles dans un délai de douze mois à compter de la date de perception de l'indemnité ;
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5° Qui sont échangés dans le cadre d'opérations de remembrement mentionnées à l'article 1055, d'opérations effectuées conformément aux articles L. 122-1, L. 123-1, L. 123-24 et L. 124-1 du code rural ainsi qu'aux soultes versées en application de l'article L. 123-4 du même code. En cas de vente de biens reçus à cette occasion, la plus-value est calculée à partir de la date et du prix d'acquisition du bien originel ou de la partie constitutive la plus ancienne dans les cas de vente de lots remembrés ;
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6° Dont le prix de cession est inférieur ou égal à 15 000 Euros. Le seuil de 15 000 Euros s'apprécie en tenant compte de la valeur en pleine propriété de l'immeuble ou de la partie d'immeuble.
\n
III. - Les dispositions du I ne s'appliquent pas aux plus-values réalisées par les titulaires de pensions de vieillesse ou de la carte d'invalidité correspondant au classement dans la deuxième ou la troisième des catégories prévues à l'article L. 341-4 du code de la sécurité sociale qui, au titre de l'avant-dernière année précédant celle de la cession, ne sont pas passibles de l'impôt de solidarité sur la fortune et dont le revenu fiscal de référence n'excède pas la limite prévue au I de l'article 1417, appréciés au titre de cette année.
" } }, "LEGIARTI000006302812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302812", "URL": "article/LEGI/ARTI/00/00/06/30/28/LEGIARTI000006302812.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150BEXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 683", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000051202598", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061637", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494370", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848701", "@num": "1605 nonies", "#text": "Code général des impôts, CGI. - art. 1605 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - art. 1609 nonies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494350", "@num": "1635 ter A", "#text": "Code général des impôts, CGI. - art. 1635 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310207", "@num": "683", "#text": "Code général des impôts, CGI. - art. 683 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293832", "@num": "74 SI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 SI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297888", "@num": "41 duovicies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197216", "@fin": "2999-01-01", "#text": "2. Biens et droits mobiliers ou immobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191580", "@fin": "2999-01-01", "#text": "VII ter : Plus-values de cession à titre onéreux de biens ou de droits de toute nature", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302811", "@fin": "1999-03-31", "@num": "150 VA", "@etat": "PERIME", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006302812", "@fin": "2999-01-01", "@num": "150 VA", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Le prix de cession à retenir est le prix réel tel qu'il est stipulé dans l'acte. Lorsqu'une dissimulation de prix est établie, le prix porté dans l'acte doit être majoré du montant de cette dissimulation.

Lorsqu'un bien est cédé contre une rente viagère, le prix de cession retenu pour ce bien est la valeur en capital de la rente, à l'exclusion des intérêts.

II. – Le prix de cession est majoré de toutes les charges et indemnités mentionnées au deuxième alinéa du I de l'article 683. Les indemnités d'assurance consécutives à un sinistre partiel ou total d'un immeuble ne sont pas prises en compte.

III. – Le prix de cession est réduit, sur justificatifs, du montant de la taxe sur la valeur ajoutée acquittée et des frais, définis par décret, supportés par le vendeur à l'occasion de cette cession.

" } }, "LEGIARTI000006303379": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "200 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303379", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303379.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0200ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 U à 150 UB", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027795550", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025918890", "@fin": "2999-01-01", "#text": "V : Imposition des plus-values réalisées à l'occasion de cessions à titre onéreux de biens ou droits mobiliers ou immobiliers", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006303379", "@fin": "2004-12-31", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303380", "@fin": "2005-12-31", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303381", "@fin": "2006-12-31", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303382", "@fin": "2011-01-01", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023377880", "@fin": "2011-12-30", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025069630", "@fin": "2015-01-01", "@num": "200 B", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061684", "@fin": "2999-01-01", "@num": "200 B", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les plus-values réalisées dans les conditions prévues aux articles 150 U à 150 UB sont imposées au taux forfaitaire de 16 %.
\n
" } }, "LEGIARTI000006304092": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 octies B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006304092", "URL": "article/LEGI/ARTI/00/00/06/30/40/LEGIARTI000006304092.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0238ECXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 8 à 8 ter, 150 U, 150 UB", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321730", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022860120", "@fin": "2999-01-01", "#text": "VII ter : Modalités d'imposition de la plus value professionnelle provenant de la transmission ou du rachat de droits relatifs à une société relevant des articles 8 à 8 ter et exerçant une activité immobilière", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006304092", "@fin": "2005-12-31", "@num": "238 octies B", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006304093", "@fin": "2999-01-01", "@num": "238 octies B", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de transmission ou de rachat des droits d'un associé imposable dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles, ou relevant de l'impôt sur les sociétés, dans une société qui relève des articles 8 à 8 ter et qui exerce une activité immobilière, la plus-value professionnelle provenant de la cession d'un bien mentionné aux articles 150 U et 150 UB intervenue entre la fin de la dernière période d'imposition et la date de cet événement est imposée au nom de cet associé.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321730", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307418", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000509320": { "SM": { "CONTENU": "PREMIERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.
A) MESURES EN FAVEUR DES ENTREPRISES (ART. 1 A 6),
B) MESURES DE REDRESSEMENT DES FINANCES PUBLIQUES (ART. 7 A 12).
DEUXIEME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.
TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 1993.
OPERATION A CARACTERE DEFINITIF (ART. 13 A 16),
OPERATION A CARACTERE TEMPORAIRE (ART. 17 ET 18),
AUTRES DISPOSITIONS (ART. 19 ET 20).
TITRE II: DISPOSITIONS PERMANENTES.
A) MESURES EN FAVEUR DU LOGEMENT ET DE SOUTIEN DU BATIMENT (ART. 21 A 27),
B) MESURES EN FAVEUR DE L'EPARGNE LONGUE: ART. 28 A 31,
C) MESURES DIVERSES (ART. 32 A 41).
MODIFICATION DE LA LOI DE FINANCES POUR 1993 (921376 DU 30-12-1992),DE LA LOI 92666 DU 16-07-1992 RELATIVE AU PEA,DE LA LOI 92613 DU 06-07-1992,DE LA LOI DE FINANCES POUR 1991 (901168)." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CGI A DATER DU 18-08-1993: ART. 2-I-2,2-I,2IIV,3-I ET II,4-I ET II,6-I,7,23-I (A,B,C) ET II,24,28,29,30-I ET II,21-III,IV ET VI,37,38,42-I,III ET IV; DANS L'ANNEXE III: ART. 24;42" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312332", "@num": "17-1", "#text": "Loi n° 86-912 du 6 août 1986 - art. 17-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006318055", "@num": "127", "#text": "Loi - art. 127 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi n° 90-1168 du 29 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000357228", "#text": "Loi n°92-613 du 6 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000357228", "@nortexte": "AGRX9100138L", "@numtexte": "92-613", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-06" }, { "@id": "LEGIARTI000006696253", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696253", "@num": "5", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318597", "@num": "9", "#text": "Loi - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000711908", "#text": "Décret n°93-142 du 3 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000711908", "@nortexte": "BUDB9310005D", "@numtexte": "93-142", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "JORFTEXT000000727502", "#text": "DECISION93-320", "@sens": "cible", "@cidtexte": "JORFTEXT000000727502", "@nortexte": "CSCX9300462S", "@numtexte": "93-320", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1993-06-21" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n° 93-859 du 22 juin 1993 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318808", "@num": "1", "#text": "Loi n°93-859 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318816", "@num": "10", "#text": "Loi n°93-859 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318817", "@num": "12", "#text": "Loi n°93-859 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318818", "@num": "13", "#text": "Loi n°93-859 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318819", "@num": "14", "#text": "Loi n°93-859 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318820", "@num": "15", "#text": "Loi n°93-859 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318821", "@num": "16", "#text": "Loi n°93-859 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318822", "@num": "17", "#text": "Loi n°93-859 - art. 17 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318823", "@num": "18", "#text": "Loi n°93-859 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318824", "@num": "19", "#text": "Loi n°93-859 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318809", "@num": "2", "#text": "Loi n°93-859 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318825", "@num": "20", "#text": "Loi n°93-859 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318825", "@num": "20", "#text": "Loi n°93-859 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318826", "@num": "21", "#text": "Loi n°93-859 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318827", "@num": "22", "#text": "Loi n°93-859 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318828", "@num": "23", "#text": "Loi n°93-859 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318829", "@num": "25", "#text": "Loi n°93-859 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318830", "@num": "26", "#text": "Loi n°93-859 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318831", "@num": "29", "#text": "Loi n°93-859 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318810", "@num": "3", "#text": "Loi n°93-859 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318832", "@num": "31", "#text": "Loi n°93-859 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318833", "@num": "34", "#text": "Loi n°93-859 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n°93-859 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318837", "@num": "37", "#text": "Loi n°93-859 - art. 37 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318811", "@num": "4", "#text": "Loi n°93-859 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318838", "@num": "41", "#text": "Loi n°93-859 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318786", "@num": "42", "#text": "Loi n°93-859 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318812", "@num": "5", "#text": "Loi n°93-859 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318813", "@num": "7", "#text": "Loi n°93-859 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318814", "@num": "9", "#text": "Loi n°93-859 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318800", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318798", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318797", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318796", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318793", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318792", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318791", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318790", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318789", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318807", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318799", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318805", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318804", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318802", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006318803", "@num": "ANNEXE", "#text": "Loi n°93-859 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGITEXT000006082273", "#text": "Loi n°93-859 du 22 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000546022", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGITEXT000006082279", "#text": "Arrêté du 23 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932210", "@num": "1", "#text": "Arrêté du 23 juin 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932210", "@num": "1", "#text": "Arrêté du 23 juin 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932211", "@num": "2", "#text": "Arrêté du 23 juin 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932212", "@num": "3", "#text": "Arrêté du 23 juin 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932213", "@num": "4", "#text": "Arrêté du 23 juin 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932214", "@num": "5", "#text": "Arrêté du 23 juin 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932215", "@num": "6", "#text": "Arrêté du 23 juin 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546022", "@nortexte": "ECOT9310182A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000362201", "#text": "DECRET93-862", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "LEGITEXT000006082278", "#text": "Décret n°93-862 du 23 juin 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932206", "@num": "1", "#text": "Décret n°93-862 du 23 juin 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932206", "@num": "1", "#text": "Décret n°93-862 du 23 juin 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932207", "@num": "2", "#text": "Décret n°93-862 du 23 juin 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006932208", "@num": "3", "#text": "Décret n°93-862 du 23 juin 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362201", "@nortexte": "ECOT9310180D", "@numtexte": "93-862", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000729024", "#text": "DECRET93-864", "@sens": "cible", "@cidtexte": "JORFTEXT000000729024", "@nortexte": "BUDB9310028D", "@numtexte": "93-864", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-24" }, { "@id": "JORFTEXT000000164177", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164177", "@nortexte": "ENVN9320250A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-07" }, { "@id": "JORFTEXT000000545421", "#text": "DECRET93-942", "@sens": "cible", "@cidtexte": "JORFTEXT000000545421", "@nortexte": "BUDF9320615D", "@numtexte": "93-942", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-07-21" }, { "@id": "JORFTEXT000000728470", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000728470", "@nortexte": "ECOT9310187A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-14" }, { "@id": "JORFTEXT000000545916", "#text": "DECRET93-1078", "@sens": "cible", "@cidtexte": "JORFTEXT000000545916", "@nortexte": "BUDR9305024D", "@numtexte": "93-1078", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-14" }, { "@id": "JORFTEXT000000181263", "#text": "DECRET93-1085", "@sens": "cible", "@cidtexte": "JORFTEXT000000181263", "@nortexte": "ECOT9351288D", "@numtexte": "93-1085", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-15" }, { "@id": "JORFTEXT000000726512", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000726512", "@nortexte": "BUDF9300031A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000545997", "#text": "DECRET93-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "JORFTEXT000000688108", "#text": "Arrêté du 4 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000688108", "@nortexte": "ECOT9351292A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-04" }, { "@id": "JORFTEXT000000327688", "#text": "Arrêté du 4 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000327688", "@nortexte": "ECOT9351293A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-04" }, { "@id": "JORFTEXT000000332370", "#text": "Décret n°93-1145 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000332370", "@nortexte": "BUDF9310078D", "@numtexte": "93-1145", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGITEXT000006067791", "#text": "Décret n°93-1145 du 30 septembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000332370", "@nortexte": "BUDF9310078D", "@numtexte": "93-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "LEGIARTI000006329299", "@num": "1", "#text": "Décret n°93-1145 du 30 septembre 1993 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000332370", "@nortexte": "BUDF9310078D", "@numtexte": "93-1145", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-30" }, { "@id": "JORFTEXT000000841181", "#text": "Arrêté du 30 août 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000841181", "@nortexte": "ECOT9310186A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-30" }, { "@id": "JORFTEXT000000841405", "#text": "Arrêté du 15 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000841405", "@nortexte": "ECOT9351301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-15" }, { "@id": "JORFTEXT000000298000", "#text": "Arrêté du 21 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000298000", "@nortexte": "ECOT9351304A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-21" }, { "@id": "JORFTEXT000000480588", "#text": "Arrêté du 15 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480588", "@nortexte": "ECOT9351296A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-15" }, { "@id": "JORFTEXT000000480589", "#text": "Arrêté du 15 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000480589", "@nortexte": "ECOT9351308A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-15" }, { "@id": "JORFTEXT000000299209", "#text": "Arrêté du 25 octobre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000299209", "@nortexte": "BUDL9300132A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-10-25" }, { "@id": "JORFTEXT000000336672", "#text": "Décret n°93-1262 du 22 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000336672", "@nortexte": "ENVN9310112D", "@numtexte": "93-1262", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-11-22" }, { "@id": "JORFTEXT000000661624", "#text": "Arrêté du 2 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000661624", "@nortexte": "ECOT9351313A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-12-02" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000180435", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000180435", "@nortexte": "BUDF9300029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000334801", "#text": "Décret n°94-7 du 4 janvier 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000334801", "@nortexte": "BUDF9310074A", "@numtexte": "94-7", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-01-04" }, { "@id": "JORFTEXT000000546091", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546091", "@nortexte": "ECOT9451328A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-02" }, { "@id": "JORFTEXT000000546090", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000546090", "@nortexte": "ECOT9451333A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-02" }, { "@id": "LEGIARTI000006387097", "@num": "2", "#text": "Arrêté du 2 février 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000546091", "@nortexte": "ECOT9451328A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-02" }, { "@id": "JORFTEXT000000364073", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000364073", "@nortexte": "ECOT9451335A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-02-17" }, { "@id": "JORFTEXT000000182491", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000182491", "@nortexte": "ECOX9410818A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-25" }, { "@id": "JORFTEXT000000365339", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000365339", "@nortexte": "ECOX9410819A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-25" }, { "@id": "LEGIARTI000006387500", "@num": "2", "#text": "Arrêté du 25 avril 1994 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000182491", "@nortexte": "ECOX9410818A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-04-25" }, { "@id": "JORFTEXT000000164829", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164829", "@nortexte": "ECOT9451349A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-05-06" }, { "@id": "JORFTEXT000000165856", "#text": "DECRET94-456", "@sens": "cible", "@cidtexte": "JORFTEXT000000165856", "@nortexte": "BUDF9420700D", "@numtexte": "94-456", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "LEGITEXT000005615941", "#text": "Décret n°94-456 du 31 mai 1994", "@sens": "cible", "@cidtexte": "JORFTEXT000000165856", "@nortexte": "BUDF9420700D", "@numtexte": "94-456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "LEGIARTI000006329451", "@num": "1", "#text": "Décret n°94-456 du 31 mai 1994 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000165856", "@nortexte": "BUDF9420700D", "@numtexte": "94-456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "LEGIARTI000006329452", "@num": "2", "#text": "Décret n°94-456 du 31 mai 1994 - art. 2 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000165856", "@nortexte": "BUDF9420700D", "@numtexte": "94-456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "LEGIARTI000006329453", "@num": "3", "#text": "Décret n°94-456 du 31 mai 1994 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000165856", "@nortexte": "BUDF9420700D", "@numtexte": "94-456", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-05-31" }, { "@id": "JORFTEXT000000732002", "#text": "DECRET94-622", "@sens": "cible", "@cidtexte": "JORFTEXT000000732002", "@nortexte": "BUDF9420699D", "@numtexte": "94-622", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-18" }, { "@id": "JORFTEXT000000549312", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000549312", "@nortexte": "ECOT9451383A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-02" }, { "@id": "JORFTEXT000000366692", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000366692", "@nortexte": "ECOT9451384A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-02" }, { "@id": "JORFTEXT000000531658", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000531658", "@nortexte": "ECOT9451387A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-16" }, { "@id": "LEGIARTI000006319052", "@num": "3", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000733298", "#text": "DECRET94-1158", "@sens": "cible", "@cidtexte": "JORFTEXT000000733298", "@nortexte": "DEFM9402226D", "@numtexte": "94-1158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000532153", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000532153", "@nortexte": "ECOT9551411A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-02-06" }, { "@id": "JORFTEXT000000714186", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000714186", "@nortexte": "ECOT9510227A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-02-06" }, { "@id": "JORFTEXT000000369593", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000369593", "@nortexte": "ECOT9551414A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-02-17" }, { "@id": "JORFTEXT000000536466", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000536466", "@nortexte": "ECOX9511638A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "JORFTEXT000000718324", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000718324", "@nortexte": "ECOT9551428A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-06-26" }, { "@id": "JORFTEXT000000371432", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000371432", "@nortexte": "ECOT9551445A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-07" }, { "@id": "JORFTEXT000000554241", "#text": "DECRET95-902", "@sens": "cible", "@cidtexte": "JORFTEXT000000554241", "@nortexte": "AGRS9501182D", "@numtexte": "95-902", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-08" }, { "@id": "LEGIARTI000006770863", "@num": "1", "#text": "Décret n°95-902 du 8 août 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000554241", "@nortexte": "AGRS9501182D", "@numtexte": "95-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-08" }, { "@id": "JORFTEXT000000190767", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190767", "@nortexte": "ECOT9510254A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-04" }, { "@id": "JORFTEXT000000556930", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556930", "@nortexte": "ECOT9551483A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-04" }, { "@id": "JORFTEXT000000190667", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000190667", "@nortexte": "ECOT9551485A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-15" }, { "@id": "JORFTEXT000000193354", "#text": "LOI96-314", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000559167", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000559167", "@nortexte": "ECOT9651508A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "JORFTEXT000000742432", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742432", "@nortexte": "ECOT9651513A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-20" }, { "@id": "JORFTEXT000000742904", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000742904", "@nortexte": "ECOT9651519A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-06-01" }, { "@id": "JORFTEXT000000381637", "#text": "DECRET97-177", "@sens": "cible", "@cidtexte": "JORFTEXT000000381637", "@nortexte": "ECOT9700007D", "@numtexte": "97-177", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-26" }, { "@id": "JORFTEXT000000749317", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000749317", "@nortexte": "ECOX9702008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000748686", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748686", "@nortexte": "ECOT9751591A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000382267", "#text": "DECRET97-388", "@sens": "cible", "@cidtexte": "JORFTEXT000000382267", "@nortexte": "ECOT9700005D", "@numtexte": "97-388", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-04-22" }, { "@id": "JORFTEXT000000748224", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000748224", "@nortexte": "ECOT9751604A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-04-30" }, { "@id": "JORFTEXT000000205710", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000205710", "@nortexte": "ATEN9870215A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-06-15" }, { "@id": "JORFTEXT000000572192", "#text": "LOI98-546", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGIARTI000006320193", "@num": "62", "#text": "Loi n° 98-546 du 2 juillet 1998 - art. 62 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000756105", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000756105", "@nortexte": "ATEN9870228A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-08-21" }, { "@id": "JORFTEXT000000577172", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000577172", "@nortexte": "ATEN9980220A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-19" }, { "@id": "JORFTEXT000000395220", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000395220", "@nortexte": "ATEN9980221A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-05-19" }, { "@id": "JORFTEXT000000217085", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000217085", "@nortexte": "ATEN0090212A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-05-17" }, { "@id": "JORFTEXT000000584127", "#text": "LOI2000-698", "@sens": "cible", "@cidtexte": "JORFTEXT000000584127", "@nortexte": "ATEX0000001L", "@numtexte": "2000-698", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-26" }, { "@id": "JORFTEXT000000216526", "#text": "Décret2002-179", "@sens": "cible", "@cidtexte": "JORFTEXT000000216526", "@nortexte": "ECOR0105009D", "@numtexte": "2002-179", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-13" }, { "@id": "LEGIARTI000006294386", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 203 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294391", "@num": "204 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 204 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294411", "@num": "217", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 217 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295511", "@num": "224", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 224 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300395", "@num": "47", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311375", "@num": "1018 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1018 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305817", "@num": "1055 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1055 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305817", "@num": "1055 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1055 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306133", "@num": "1450", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1450 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307418", "@num": "150 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312112", "@num": "1518 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302865", "@num": "154 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 154 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307906", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312133", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306369", "@num": "1586 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312196", "@num": "1594 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312232", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312242", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306469", "@num": "1600-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308168", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306914", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312712", "@num": "1679 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312713", "@num": "1679 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313548", "@num": "1679 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313725", "@num": "1740 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313794", "@num": "1762 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303224", "@num": "199 decies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303230", "@num": "199 decies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 decies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308067", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308067", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308068", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308069", "@num": "199 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308399", "@num": "199 sexies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 sexies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303254", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309258", "@num": "238 bis HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304084", "@num": "238 septies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 septies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304285", "@num": "262 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 262 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309455", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304302", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304532", "@num": "298 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307487", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307487", "@num": "31", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307517", "@num": "35", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305036", "@num": "402 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 402 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309844", "@num": "403", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310751", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308113", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308114", "@num": "72 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305290", "@num": "722", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310408", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305470", "@num": "793 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307087", "@num": "80 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310896", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307153", "@num": "92 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305680", "@num": "978", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 978 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582400", "@num": "L223-16", "#text": "Code rural - art. L223-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315420", "@num": "L176 A", "#text": "Livre des procédures fiscales - art. L176 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°93-859 du 22 juin 1993", "MCS_TXT": { "MC": [ "BUDGET", "ECONOMIE", "CODE GENERAL DES IMPOTS", "CGI", "ENTREPRISE", "TVA", "EMPRUNT", "EMPRUNT D'ETAT", "DEDUCTION", "LOGEMENT", "BATIMENT", "BUDGET 1993", "CONSEIL CONSTITUTIONNEL", "INCONSTITUTIONNALITE", "EPARGNE", "PROJET DE LOI", "NON CONFORMITE A LA CONSTITUTION", "CAVALIER BUDGETAIRE", "LIVRE DES PROCEDURES FISCALES", "DECALAGE", "SUPPRESSION", "REMBOURSEMENT DE CREANCE", "REGIME DU FORFAIT", "REGIME REEL SIMPLIFIE D'IMPOSITION", "REGIME NORMAL REEL D'IMPOSITION", "TITRE DE CREANCE", "SANCTION", "TAXE PROFESSIONNELLE", "PLAFONNEMENT", "DEGREVEMENT", "ACOMPTE", "REGIME DES ACOMPTES", "FONDS DE COMMERCE", "CESSION", "DROIT DE MUTATION", "IMPOSITION", "BAREME", "TRANCHE", "IMPOT DE BOURSE", "DROIT DE TIMBRE", "ABATTEMENT", "TAXE FONCIERE", "PART DEPARTEMENTALE", "PROPRIETE NON BATIE", "TAXE FONCIERE SUR LES PROPRIETES NON BATIES", "TFNB", "DOTATION DE COMPENSATION", "ALCOOL", "BOISSON ALCOOLIQUE", "BOISSON ALCOOLISEE", "DROIT DE CONSOMMATION", "AUGMENTATION", "ESSENCE", "CARBURANT", "TIPP", "GAZ", "GAZ NATUREL", "ACTION", "SOCIETE PRIVATISEE", "PRIVATISATION", "AVANTAGE FISCAL", "PLAN D'EPARGNE EN ACTIONS", "PEA", "ENTREPRISE PUBLIQUE", "ORDONNANCE PENALE", "DROIT FIXE DE PROCEDURE", "EQUILIBRE GENERAL", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "SERVICE CIVIL", "SERVICE MILITAIRE", "AUTORISATION DE PROGRAMME", "AP", "CREDIT DE PAIEMENT", "CP", "COMPTE D'AFFECTATION SPECIALE", "COMPTE SPECIAL DU TRESOR", "CST", "DOTATION EN CAPITAL", "OPERATION TEMPORAIRE", "COMPTE DE PRET", "COMPTE D'AVANCE DU TRESOR", "IMMEUBLE", "EXONERATION", "IMMOBILIER", "RESIDENCE PRINCIPALE", "LOCATION", "IMPOT", "REDUCTION D'IMPOT", "REPARATION", "REVENU GLOBAL", "IMPUTATION", "DEFICIT FONCIER", "LOGEMENT LOCATIF", "REVENU FONCIER", "REDUCTION FORFAITAIRE", "PROPRIETAIRE", "INVESTISSEMENT LOCATIF", "PLUS-VALUE", "PLUS-VALUE IMMOBILIERE", "OPCVM", "INVESTISSEMENT", "DOM", "TOM", "DEFISCALISATION", "COLLECTIVITE LOCALE", "GROUPEMENT", "FISCALITE PROPRE", "AGRICULTURE", "AGRICULTEUR", "SOCIETE CIVILE AGRICOLE", "CHASSE", "CHASSEUR", "GIBIER", "GRAND GIBIER", "REDEVANCE CYNEGETIQUE", "OFFICE NATIONAL DE LA CHASSE", "ONC", "VALIDATION LEGISLATIVE", "VIGNETTE AUTOMOBILE", "CARTE GRISE", "TRANSACTION IMMOBILIERE", "INTERET", "PLACEMENT", "REVENU FIXE", "CHEVAL", "CHEVAL DE COURSE", "COPROPRIETAIRE", "EXPLOITATION AGRICOLE", "OPTION", "PLAN D'ACHAT D'ACTION", "TITRE", "IMPOT LOCAL", "BASE DES IMPOTS LOCAUX", "PROPRIETE BATIE", "IMMEUBLE INDUSTRIEL", "AIDE PERSONNALISEE AU LOGEMENT", "APL", "AIDE AU LOGEMENT", "REVISION ANNUELLE", "GEL", "CONTRIBUTION SOCIALE GENERALISEE", "CSG", "TAUX", "REVENU", "DEDUCTIBILITE", "IMPOT SUR LE REVENU", "REVENU D'ACTIVITE", "REVENU DE REMPLACEMENT", "DOMICILE FISCAL" ] }, "TITREFULL": "Loi n°93-859 du 22 juin 1993 DE FINANCES RECTIFICATIVE POUR 1993" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509320", "NOR": "BUDR9300070L", "NUM": "93-859", "DATE_PUBLI": "1993-06-23", "DATE_TEXTE": "1993-06-22", "NUM_PARUTION": 143, "ORIGINE_PUBLI": "JORF n°143 du 23 juin 1993", "PAGE_DEB_PUBLI": 8809, "PAGE_FIN_PUBLI": 8888 } }, "META_COMMUN": { "ID": "JORFTEXT000000509320", "URL": "texte/version/JORF/TEXT/00/00/00/50/93/JORFTEXT000000509320.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX993859" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509320", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006307418", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006307418", "liens_entrants": true }

Article 150 M AUTONOME ABROGE, en vigueur du 23/06/1993 au 31/12/2003 (Code général des impôts)