{ "article": { "LEGIARTI000006309470": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-07-14", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006309470", "URL": "article/LEGI/ARTI/00/00/06/30/94/LEGIARTI000006309470.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0278AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319286", "@num": "1", "#text": "Loi n°95-858 du 28 juillet 1995 - art. 1 (V) JORF 29 juillet 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000370300", "@nortexte": "ECOX9500960L", "@numtexte": "95-858", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000028203209", "@num": "Annexe", "#text": "Décret n°2004-325 du 8 avril 2004 - art. 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R337-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033514454", "@num": "R445-9", "#text": "Code de l'énergie - art. 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L252 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191854", "@fin": "2999-01-01", "#text": "A : Taux normal", "@debut": "1982-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218221", "@fin": "1954-04-11", "@num": "278", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049477206", "@fin": "1954-08-15", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049579328", "@fin": "1979-07-01", "@num": "278", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309468", "@fin": "1982-06-29", "@num": "278", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309469", "@fin": "1995-10-27", "@num": "278", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309470", "@fin": "2000-07-14", "@num": "278", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309471", "@fin": "2012-03-16", "@num": "278", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515780", "@fin": "2012-08-18", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295856", "@fin": "2014-01-01", "@num": "278", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026950057", "@fin": "2999-01-01", "@num": "278", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux normal de la taxe sur la valeur ajoutée est fixé à 20,60 p. 100 (1).
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(1) Ces dispositions s'appliquent aux opérations pour lesquelles le fait générateur de la taxe intervient à compter du 1er août 1995.
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" } }, "LEGIARTI000006319286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-07-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006319286", "URL": "article/LEGI/ARTI/00/00/06/31/92/LEGIARTI000006319286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGWXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 278, 257, 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275521", "@num": "42", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000509064", "#text": "Loi 88-1193 1988-12-29 art. 42 Finances rectificative pour 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000559120", "#text": "Loi 96-142 1996-02-21 art. 11, art. 12 130°", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006340191", "@num": "11", "#text": "Loi n°96-142 du 21 février 1996 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006309470", "@num": "278", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000370300", "@nor": "ECOX9500960L", "@num": "95-858", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 95-858 du 28 juillet 1995 relevant de 18,60 p. 100 à 20,60 p. 100 le taux normal de la taxe sur la valeur ajoutée à compter du 1er août 1995 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000370300", "@c_titre_court": "Loi n°95-858 du 28 juillet 1995" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-858 du 28 juillet 1995 relevant de 18,60 p. 100 à 20,60 p. 100 le taux normal de la taxe sur la valeur ajoutée à compter du 1er août 1995 (1)", "@debut": "1995-07-29", "@id_txt": "LEGITEXT000005619107", "@c_titre_court": "Loi n° 95-858 du 28 juillet 1995" } ], "@date_publi": "1995-07-29", "@date_signature": "1995-07-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319286", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1995-07-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. (Paragraphe modificateur)

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II. Les dispositions du I s'appliquent aux opérations pour lesquelles le fait générateur de la taxe intervient à compter du 1er août 1995.

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Toutefois, les mutations à titre onéreux et les apports en société entrant dans le champ d'application du 7° de l'article 257 du code général des impôts, réalisés avant le 1er janvier 1996, restent soumis à la taxe sur la valeur ajoutée au taux de 18,60 p. 100 pour autant que l'accord des parties ait été formalisé par un avant-contrat, tel qu'une promesse de vente, un compromis de vente ou un contrat préliminaire, ayant acquis date certaine avant le 1er août 1995.

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Les sommes réclamées par le constructeur dans le cadre d'un contrat de construction d'une maison individuelle régi par le titre III du livre II du code de la construction et de l'habitation, lorsque ce contrat a été signé avant le 1er août 1995, restent soumises à la taxe sur la valeur ajoutée au taux de 18,60 p. 100.

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III. A compter du 1er août 1995 et jusqu'au 31 décembre 1996, les taux normaux pour les différents groupes de produits prévus à l'article 575 A du code général des impôts sont minorés de 0,4 point.

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IV. (Paragraphe modificateur)

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006319286", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309470", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309470", "liens_entrants": true }

Article 278 AUTONOME MODIFIE, en vigueur du 27/10/1995 au 14/07/2000 (Code général des impôts)