{ "article": { "LEGIARTI000006310386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1981-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006310386", "URL": "article/LEGI/ARTI/00/00/06/31/03/LEGIARTI000006310386.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 777 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273411", "@num": "20", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 20 () JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@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": "LEGIARTI000006273736", "@num": "24", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 24 (P) JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000021629565", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430014", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C (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": "LEGIARTI000048500386", "@fin": "1979-07-01", "@num": "790", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310384", "@fin": "1980-01-19", "@num": "790", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310385", "@fin": "1980-01-19", "@num": "790", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310386", "@fin": "1983-01-01", "@num": "790", "@etat": "ABROGE", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310387", "@fin": "1996-05-12", "@num": "790", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310388", "@fin": "1998-04-22", "@num": "790", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310389", "@fin": "1999-03-31", "@num": "790", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310390", "@fin": "2000-03-31", "@num": "790", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310391", "@fin": "2003-12-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310392", "@fin": "2005-12-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310393", "@fin": "2011-07-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024430025", "@fin": "2999-01-01", "@num": "790", "@etat": "VIGUEUR", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits liquidés conformément aux articles 777 et suivants sont réduits de 25 % en cas de donation par contrat de mariage.
\n
" } }, "LEGIARTI000006273411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "20", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273411", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273411.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBHXXXXXX020AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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": "JORFTEXT000000705191", "@num": "80-30", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°80-30 du 18 janvier 1980 DE FINANCES POUR 1980", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000705191", "@c_titre_court": "Loi n°80-30 du 18 janvier 1980" }, { "@fin": "2999-01-01", "#text": "Loi n° 80-30 du 18 janvier 1980 de finances pour 1980 (1)", "@debut": "1980-01-19", "@id_txt": "LEGITEXT000006068686", "@c_titre_court": "Loi n° 80-30 du 18 janvier 1980" } ], "@date_publi": "1980-01-19", "@date_signature": "1980-01-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273411", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310691", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\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.
\n
II. Paragraphe modificateur.
\n
" } }, "LEGIARTI000006273736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273736", "URL": "article/LEGI/ARTI/00/00/06/27/37/LEGIARTI000006273736.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECCXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 790", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503959", "#text": "LOI 82-1126 1982-12-29 Finances pour 1983 JORF 30 DECEMBRE 1982 en vigueur le 1er JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006310386", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000503959", "@num": "82-1126", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°82-1126 du 29 décembre 1982 DE FINANCES POUR 1983", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000503959", "@c_titre_court": "Loi n°82-1126 du 29 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Loi n° 82-1126 du 29 décembre 1982 de finances pour 1983", "@debut": "1983-01-01", "@id_txt": "LEGITEXT000006068728", "@c_titre_court": "Loi n° 82-1126 du 29 décembre 1982" } ], "@date_publi": "1982-12-30", "@date_signature": "1982-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273736", "@fin": "2007-09-01", "@num": "24", "@etat": "PERIME", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001103044", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réduction de 25 p. 100 des droits de mutation à titre gratuit prévue à l'article 790 du code général des impôts en faveur des donations par contrat de mariage est supprimée. Ces dispositions sont applicables à compter du 19 octobre 1982.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273736", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310386", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006273411", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310386", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006273642", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310386", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310386", "liens_entrants": true }

Article 790 AUTONOME ABROGE, en vigueur du 04/08/1981 au 01/01/1983 (Code général des impôts)