{ "article": { "LEGIARTI000006310347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "777", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006310347", "URL": "article/LEGI/ARTI/00/00/06/31/03/LEGIARTI000006310347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0777AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 794 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 795", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273642", "@num": "4", "#text": "Loi n°81-734 du 3 août 1981 - art. 4 (P) JORF 4 AOUT 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000038497798", "@num": "177", "#text": "LOI n° 2019-486 du 22 mai 2019 - art. 177 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000046873009", "@num": "755", "#text": "Code général des impôts, CGI. - art. 755 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310368", "@num": "780", "#text": "Code général des impôts, CGI. - art. 780 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430025", "@num": "790", "#text": "Code général des impôts, CGI. - art. 790 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305462", "@num": "792 bis", "#text": "Code général des impôts, CGI. - art. 792 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526690", "@num": "792-0 bis", "#text": "Code général des impôts, CGI. - art. 792-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430038", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "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": "LEGIARTI000048492503", "@fin": "1979-07-01", "@num": "777", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310346", "@fin": "1981-08-04", "@num": "777", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310347", "@fin": "1983-12-30", "@num": "777", "@etat": "MODIFIE", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310348", "@fin": "2002-01-01", "@num": "777", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310349", "@fin": "2007-08-22", "@num": "777", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310350", "@fin": "2008-04-03", "@num": "777", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619258", "@fin": "2008-12-29", "@num": "777", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038408", "@fin": "2009-04-10", "@num": "777", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549039", "@fin": "2010-05-01", "@num": "777", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201688", "@fin": "2011-06-12", "@num": "777", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189076", "@fin": "2011-07-31", "@num": "777", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430012", "@fin": "2013-01-01", "@num": "777", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292569", "@fin": "2014-12-30", "@num": "777", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030061736", "@fin": "2999-01-01", "@num": "777", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits de mutation à titre gratuit sont fixés aux taux indiqués dans les tableaux ci-après, pour la part nette revenant à chaque ayant droit : (non reproduit).
\n
" } }, "LEGIARTI000006273642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006273642", "URL": "article/LEGI/ARTI/00/00/06/27/36/LEGIARTI000006273642.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBUXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 777", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000705483", "#text": "LOI 81-734 1981-08-03 Finances rectificative pour 1981 JORF 4 AOUT 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000705483", "@numtexte": "81-734", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-08-03" }, { "@id": "LEGIARTI000006310347", "@num": "777", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310352", "@num": "779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 779 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310386", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000705483", "@num": "81-734", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-734 du 3 août 1981 DE FINANCES RECTIFICATIVE POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705483", "@c_titre_court": "Loi n°81-734 du 3 août 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-734 du 3 août 1981 DE FINANCES RECTIFICATIVE POUR 1981 (1)", "@debut": "1981-08-04", "@id_txt": "LEGITEXT000006068714", "@c_titre_court": "Loi n° 81-734 du 3 août 1981" } ], "@date_publi": "1981-08-04", "@date_signature": "1981-08-03" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273642", "@fin": "2007-09-01", "@num": "4", "@etat": "PERIME", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310010", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les donations-partages sont soumises aux droits de mutation à titre gratuit selon le barème prévu au tableau I de l'article 777 du code général des impôts pour les transmissions en ligne directe.
\n
La réduction de 20 p. 100 des droits de mutation à titre gratuit applicable aux donations-partages est supprimée.
\n
Ces dispositions s'appliquent aux actes passés à compter du 9 juillet 1981.
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II. Paragraphe modificateur.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273642", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310347", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310347", "liens_entrants": true }

Article 777 AUTONOME MODIFIE, en vigueur du 04/08/1981 au 30/12/1983 (Code général des impôts)