{ "article": { "LEGIARTI000006309665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "298 terdecies E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309665", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309665.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0298ATXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 298 terdecies A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273500", "@num": "28", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 28 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275171", "@num": "88", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 88 (P) JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162827", "@fin": "1988-12-30", "#text": "REGIMES SPECIAUX.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309664", "@fin": "1982-01-01", "@num": "298 terdecies E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309665", "@fin": "1988-01-01", "@num": "298 terdecies E", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le régime fiscal prévu à l'article 298 terdecies A s'applique à compter du premier jour du mois qui suit celui de la décision d'admission à ce régime. Il cesse de s'appliquer, s'il y a lieu, le premier jour du mois qui suit celui de la décision de retrait.
\n
" } }, "LEGIARTI000006273500": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273500", "URL": "article/LEGI/ARTI/00/00/06/27/35/LEGIARTI000006273500.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX028AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 Finances pour 1982 JORF 31 DECEMBRE 1981 en vigueur 1ER JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFARTI000002472235", "@num": "13", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 13, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006309650", "@num": "298 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309640", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309655", "@num": "298 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309665", "@num": "298 terdecies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309652", "@num": "298 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515870", "@num": "81-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981) (1)‎", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515870", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068707", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" } ], "@date_publi": "1981-12-31", "@date_signature": "1981-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273500", "@fin": "2007-09-01", "@num": "28", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001884436", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les publications visées au 2° de l'article 298 septies du code général des impôts, le taux réduit sera assorti en 1982 d'une réfaction telle que le taux réel perçu soit de 4 p. 100 ; ce taux est diminué de moitié dans les départements de la Guadeloupe, de la Martinique et de la Réunion. A cette atténuation de la base imposable se substitue, pour les départements de la Corse, celle qui est prévue à l'article 297 I 1 1° du même code.
\n
" } }, "LEGIARTI000006275171": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275171", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275171.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX088AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317543", "#text": "Loi 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987 en vigueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006309645", "@num": "298 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309657", "@num": "298 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309659", "@num": "298 terdecies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309661", "@num": "298 terdecies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309663", "@num": "298 terdecies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309665", "@num": "298 terdecies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 terdecies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275171", "@fin": "2007-09-01", "@num": "88", "@etat": "PERIME", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001491141", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
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II. - Les dispositions du présent article sont applicables à compter du 1er janvier 1989.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275171", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309665", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006273500", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006309665", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006309665", "liens_entrants": true }

Article 298 terdecies E AUTONOME ABROGE, en vigueur du 01/01/1982 au 01/01/1988 (Code général des impôts)