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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 19,60 %.
\n
" } }, "LEGIARTI000006320742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006320742", "URL": "article/LEGI/ARTI/00/00/06/32/07/LEGIARTI000006320742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJIXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309471", "@num": "278", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304510", "@num": "296", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824578", "@num": "L261-1", "#text": "Code de la construction et de l'habitation. - art. L261-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084620", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER.", "@debut": "2000-07-14" } ] }, "@cid": "JORFTEXT000000400546", "@nor": "ECOX0000072L", "@num": "2000-656", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400546", "@c_titre_court": "Loi n°2000-656 du 13 juillet 2000" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)", "@debut": "2000-07-14", "@id_txt": "LEGITEXT000005629657", "@c_titre_court": "Loi n° 2000-656 du 13 juillet 2000" } ], "@date_publi": "2000-07-14", "@date_signature": "2000-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320742", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2000-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs.
\n
IV. - 1. Les ventes d'immeubles à construire au sens des articles L. 261-1 et suivants du code de la construction et de l'habitation, réalisées par un vendeur n'ayant pas été autorisé à acquitter la taxe selon les encaissements, bénéficient du taux de 19,60 % ou de 8,50 % dans les départements de la Guadeloupe, de la Martinique et de la Réunion, pour les encaissements intervenus à compter du 1er avril 2000, lorsque les conditions suivantes sont remplies :
\n
- l'acte qui constate la mutation a été conclu avant le 1er avril 2000 ;
\n
- l'achèvement de l'immeuble intervient à compter du 1er avril 2000.
\n
2. Pour chaque vente d'immeuble à construire dont le prix ou la fraction du prix doit être acquitté à compter du 1er avril 2000, le vendeur, autorisé ou non à acquitter la taxe selon les encaissements, adresse à l'acquéreur, au plus tard lors du dernier appel de fonds, une facture rectificative faisant apparaître l'incidence de la réduction du taux de la taxe sur la valeur ajoutée.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320742", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309471", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000400546": { "SM": { "CONTENU": "
Loi N° 2000-656 du 13/07/2000 de finances rectificatives pour 2000
1ERE PARTIE: CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER (ART. 1 A 16).DANS CETTE PREMIERE PARTIE DES MESURES SONT PRISES CONCERNANT LES CONTRIBUABLES, LES VERSEMENTS, L'INDEMNITE DE CESSATION D'INDEMNINTE DE CESSATION D'ACTIVITE, LA TAXE SUR LA VALEUR AJOUTEE, CERTAINS ACTES EXONEREES , ET LES CONTRIBUTIONS INDIRECTES.DE PLUS , SONT PRECISES LES REGLES FISCALES POUR LES APPORTS, LA TAXE D'HABITATION, LES TAUX DE TONNAGE DU GAZOLE AINSI QUE CERTAINES DOTATIONS. 2EME PARTIE: MOYENS DES SERVICES ET DISPOSITIONS SPECIALES.TITRE I: DISPOSITIONS APPLICABLES A L'ANNEE 2000 .1: OPERATIONS A CARACTERE DEFINITIF.A: BUDGET GENERAL (ART. 17 à 24).B: OPERATIONS A CARACTERE DEFINITIFDES COMPTES D'AFFECTATION SPECIALE (ART. 25 A 26).2: DISPOSITIONS DIVERSES (ART. 27).TITRE II: DISPOSITIONS PERMANENTES.1: MESURES CONCERNANT LA FISCALITE (ART 28 à 40) . MODIFICATION DES ORDONNANCES 58-1374 , DU CODE GENERALE DES IMPOTS CONCERNANT LES CESSATIONS DE SOCIETE, LES ETABLISSEMENTS PUBLICS DE COOPERATION INTERCOMMUNALE, LES COMMUNAUTES DE COMMUNES, LES ZONES D'ACTIVITES ECONOMIQUES ET LA TAXE PROFESSIONNELLE. DE PLUS, IL EST PRECISE LE RAPPORT REMIS PAR LE GOUVERNEMENT AINSI QUE LES MODIFICATIONS CONCERNANT LA PRISE EN COMPTE DES REVENUS POUR LE CODE DE LA CONSTRUCTION ET DE L'HABITATION.
" }, "TP": { "CONTENU": "

(1) Loi no 2000-656.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi no 2335 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2387 ;

Discussion les 17 et 18 mai 2000 et adoption le 18 mai 2000.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, no 351 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 371 (1999-2000) ;

Discussion les 7 et 8 juin 2000 et adoption le 8 juin 2000.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2468 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission mixte paritaire, no 2470 ;

Sénat :

Rapport de M. Philippe Marini, rapporteur général au nom de la commission mixte paritaire, no 409.

Assemblée nationale :

Projet de loi, modifié par le Sénat, no 2468 ;

Rapport de M. Didier Migaud, rapporteur général au nom de la commission des finances, no 2474 ;

Discussion et adoption le 20 juin 2000.

Sénat :

Projet de loi, adopté avec modifications par l'Assemblée nationale en nouvelle lecture, no 428 (1999-2000) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, no 433 (1999-2000) ;

Discussion et rejet le 26 juin 2000.

Assemblée nationale :

Projet de loi, rejeté par le Sénat en nouvelle lecture, no 2510 ;

Rapport de M. Didier Migaud, rapporteur général, au nom de la commission des finances, no 2520 ;

Discussion et adoption en lecture définitive le 28 juin 2000.

- Conseil constitutionnel :

Décision no 2000-432 DC du 12 juillet 2000 publiée au Journal officiel de ce jour.

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art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318598", "@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": "LEGIARTI000006318598", "@num": "9", "#text": "Loi - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318598", "@num": "9", "#text": "Loi - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006318599", "@num": "9", "#text": "Loi - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000017924023", "@num": "9", "#text": "Loi n°92-1376 du 30 décembre 1992 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000737653", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000737653", "@nortexte": "ECOX9500104L", "@numtexte": "95-885", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-08-04" }, { "@id": "JORFTEXT000000743381", "#text": "Loi n°96-608 du 5 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000743381", "@nortexte": "ECOX9500186L", "@numtexte": "96-608", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "JORFTEXT000000380408", "#text": "Loi n°96-1182 du 30 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000581551", "#text": "Loi n°99-1126 du 28 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000581551", "@nortexte": "INTX9900110L", "@numtexte": "99-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000218339", "#text": "Décret2000-659", "@sens": "cible", "@cidtexte": "JORFTEXT000000218339", "@nortexte": "ECOB0010031D", "@numtexte": "2000-659", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000582789", "#text": "Décision n°2000-432 DC du 12 juillet 2000, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000582789", "@nortexte": "CSCL0004257S", "@numtexte": "2000-432 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2000-07-12" }, { "@id": "JORFTEXT000000764989", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000764989", "@nortexte": "ECOD0070015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000583304", "#text": "Décret2000-678", "@sens": "cible", "@cidtexte": "JORFTEXT000000583304", "@nortexte": "ECOD0070014D", "@numtexte": "2000-678", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-07-19" }, { "@id": "JORFTEXT000000766243", "#text": "Décret2000-760", "@sens": "cible", "@cidtexte": "JORFTEXT000000766243", "@nortexte": "ECOB0010035D", "@numtexte": "2000-760", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000588663", "#text": "Décret2001-435", "@sens": "cible", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000588664", "#text": "Décret2001-436", "@sens": "cible", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000030406613", "#text": "DÉCISION n°2015-460 QPC du 26 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030406613", "@nortexte": "CSCX1508060S", "@numtexte": "2015-460 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2015-03-26" }, { "@id": "LEGIARTI000043981055", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044980987", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000043893985", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000046874600", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048856967", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000048838973", "@num": "179", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 179 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006294905", "@num": "318 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 318 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297430", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306091", "@num": "1413 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1413 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312080", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312079", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312079", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312079", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312082", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312081", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312083", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306100", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306108", "@num": "1414 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306093", "@num": "1414 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306116", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306116", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306117", "@num": "1417", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1417 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302725", "@num": "150-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314438", "@num": "1599 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314438", "@num": "1599 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306440", "@num": "1599 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306432", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306432", "@num": "1599 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311852", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311852", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306814", "@num": "1636 B sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306814", "@num": "1636 B sexies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311912", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311912", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308343", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309471", "@num": "278", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309491", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310116", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304977", "@num": "614 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 614 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305507", "@num": "810 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311009", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740241", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. 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L1613-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389634", "@num": "L1613-1", "#text": "Code général des collectivités territoriales - art. L1613-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389635", "@num": "L1613-1", "#text": "Code général des collectivités territoriales - art. L1613-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389637", "@num": "L1613-1", "#text": "Code général des collectivités territoriales - art. 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L5211-30 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315413", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316675", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316684", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°2000-656 du 13 juillet 2000", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "BUDGET", "BUDGET 2000", "CODE GENERAL DES IMPOTS", "CGI", "IMPOT SUR LES SOCIETES", "CONTRIBUTION", "DOTATION DE DEVELOPPEMENT RURAL", "DDR", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "TAXE DEPARTEMENTALE DE PUBLICITE FONCIERE", "BUDGET GENERAL", "COMPTE D'AFFECTATION SPECIALE", "CODE DE LA SECURITE SOCIALE", "CODE DES COMMUNES", "CODE GENERAL DES COLLECTIVITES TERRITORIALES", "ORDONNANCE", "TAXE D'HABITATION", "FONDS", "DOTATION", "IMPOSITION", "CODE DES DOUANES", "CONTRIBUABLE", "LOI DE FINANCES RECTIFICATIVE", "PROJET DE LOI" ] }, "TITREFULL": "LOI no 2000-656 du 13 juillet 2000 de finances rectificative pour 2000 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000400546", "NOR": "ECOX0000072L", "NUM": "2000-656", "DATE_PUBLI": "2000-07-14", "DATE_TEXTE": "2000-07-13", "NUM_PARUTION": 162, "NUM_SEQUENCE": 1, "ORIGINE_PUBLI": "JORF n°162 du 14 juillet 2000", "PAGE_DEB_PUBLI": 10808, "PAGE_FIN_PUBLI": 10821 } }, "META_COMMUN": { "ID": "JORFTEXT000000400546", "URL": "texte/version/JORF/TEXT/00/00/00/40/05/JORFTEXT000000400546.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX000656" } }, "VISAS": { "CONTENU": "

L'Assemblée nationale et le Sénat ont délibéré,

L'Assemblée nationale a adopté,

Vu la décision du Conseil Constitutionnel no 2000-432 DC en date du 12 juillet 2000 ;\n

Le Président de la République promulgue la loi dont la teneur suit :

Première partie

CONDITIONS GENERALES

DE L'EQUILIBRE FINANCIER

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 13 juillet 2000.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Lionel Jospin

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000400546", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309471", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309471", "liens_entrants": true }

Article 278 AUTONOME MODIFIE, en vigueur du 31/03/2001 au 16/03/2012 (Code général des impôts)