{ "article": { "LEGIARTI000006310396": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310396", "URL": "article/LEGI/ARTI/00/00/06/31/03/LEGIARTI000006310396.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 777 et suiv.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275447", "@num": "13", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 13 () JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006435749", "@num": "1075", "#text": "Code civil - art. 1075 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310394", "@fin": "1983-12-30", "@num": "790 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310395", "@fin": "1989-01-01", "@num": "790 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310396", "@fin": "2002-01-01", "@num": "790 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310397", "@fin": "2004-01-01", "@num": "790 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310398", "@fin": "2005-07-27", "@num": "790 A", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310399", "@fin": "2006-01-06", "@num": "790 A", "@etat": "MODIFIE", "@debut": "2005-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310400", "@fin": "2008-08-06", "@num": "790 A", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019291828", "@fin": "2023-12-31", "@num": "790 A", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806590", "@fin": "2999-01-01", "@num": "790 A", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un abattement de 100 000 F par part est effectué pour la perception des droits de mutation à titre gratuit exigibles sur les donations de titres consenties à tout ou partie du personnel d'une entreprise. Cet abattement ne peut se cumuler avec un autre abattement. Il est subordonné à un agrément préalable du ministre de l'économie et des finances.
\n
" } }, "LEGIARTI000006275447": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275447", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275447.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006310396", "@num": "790 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275447", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002279310", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006435749": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1075", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-06", "DATE_DEBUT": "1972-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435749", "URL": "article/LEGI/ARTI/00/00/06/43/57/LEGIARTI000006435749.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01075AAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1803-05-03", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 1803-05-03 promulguée le 13 mai 1803", "@sens": "source", "@typelien": "CREATION" }, { "@id": "LEGIARTI000006283705", "@num": "11", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 11 () JORF 4 juillet 1971 en vigueur le 1er janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006283706", "@num": "12", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006283707", "@num": "13", "#text": "Loi n°71-523 du 3 juillet 1971 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000321856", "@numtexte": "71-523", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1971-07-03" }, { "@id": "LEGIARTI000006310389", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310396", "@num": "790 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305450", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435194", "@num": "1075-2", "#text": "Code civil - art. 1075-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136331", "@fin": "1988-01-06", "#text": "Chapitre VII : Des partages faits par les ascendants.", "@debut": "1972-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118001", "@fin": "2006-07-01", "#text": "Titre II : Des donations entre vifs et des testaments", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435749", "@fin": "1988-01-06", "@num": "1075", "@etat": "MODIFIE", "@debut": "1972-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435750", "@fin": "2007-01-01", "@num": "1075", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435751", "@fin": "2999-01-01", "@num": "1075", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les père et mère et autres ascendants peuvent faire, entre leurs enfants et descendants, la distribution et le partage de leurs biens.
\n
Cet acte peut se faire sous forme de donation-partage ou de testament-partage. Il est soumis aux formalités, conditions et règles prescrites pour les donations entre vifs dans le premier cas et des testaments dans le second, sous réserve de l'application des dispositions qui suivent.
" } }, "LEGIARTI000006435750": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1075", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1988-01-06" } }, "META_COMMUN": { "ID": "LEGIARTI000006435750", "URL": "article/LEGI/ARTI/00/00/06/43/57/LEGIARTI000006435750.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01075AAXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Loi 1803-05-03", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000684065", "#text": "Loi 88-15 1988-01-05 art. 52 III *champ d'application*", "@sens": "source", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006314134", "@num": "42", "#text": "Loi n°88-15 du 5 janvier 1988 - art. 42 () JORF 6 janvier 1988 rectificatif JORF 12 mars 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684065", "@nortexte": "COMX8700028L", "@numtexte": "88-15", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-01-05" }, { "@id": "LEGIARTI000006310389", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310396", "@num": "790 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305450", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435194", "@num": "1075-2", "#text": "Code civil - art. 1075-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136311", "@fin": "2007-01-01", "#text": "Chapitre VII : Des partages faits par les ascendants.", "@debut": "1972-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117955", "@fin": "2007-01-01", "#text": "Titre II : Des donations entre vifs et des testaments (en vigueur jusqu'au 1er janvier 2007)", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435749", "@fin": "1988-01-06", "@num": "1075", "@etat": "MODIFIE", "@debut": "1972-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435750", "@fin": "2007-01-01", "@num": "1075", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435751", "@fin": "2999-01-01", "@num": "1075", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les père et mère et autres ascendants peuvent faire, entre leurs enfants et descendants, la distribution et le partage de leurs biens.
\n
Cet acte peut se faire sous forme de donation-partage ou de testament-partage. Il est soumis aux formalités, conditions et règles prescrites pour les donations entre vifs dans le premier cas et des testaments dans le second, sous réserve de l'application des dispositions qui suivent.
\n
Si leurs biens comprennent une entreprise individuelle à caractère industriel, commercial, artisanal, agricole ou libéral, les père et mère et autres ascendants peuvent, dans les mêmes conditions et avec les mêmes effets, en faire sous forme de donation-partage, la distribution et le partage entre leurs enfants et descendants et d'autres personnes, sous réserve que les biens corporels et incorporels affectés à l'exploitation de l'entreprise entrent dans cette distribution et ce partage et que cette distribution et ce partage aient pour effet de n'attribuer à ces autres personnes que la propriété de tout ou partie de ces biens ou leur jouissance.
" } }, "LEGIARTI000006435751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1075", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006435751", "URL": "article/LEGI/ARTI/00/00/06/43/57/LEGIARTI000006435751.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01075AAXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284855", "@num": "21", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 21 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006284856", "@num": "22", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 22 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006284843", "@num": "9", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 9 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006310389", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310396", "@num": "790 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305450", "@num": "790 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435194", "@num": "1075-2", "#text": "Code civil - art. 1075-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-05-03", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150234", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435749", "@fin": "1988-01-06", "@num": "1075", "@etat": "MODIFIE", "@debut": "1972-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006435750", "@fin": "2007-01-01", "@num": "1075", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006435751", "@fin": "2999-01-01", "@num": "1075", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne peut faire, entre ses héritiers présomptifs, la distribution et le partage de ses biens et de ses droits.
\n
Cet acte peut se faire sous forme de donation-partage ou de testament-partage. Il est soumis aux formalités, conditions et règles prescrites pour les donations entre vifs dans le premier cas et pour les testaments dans le second.
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Article 790 A AUTONOME MODIFIE, en vigueur du 01/01/1989 au 01/01/2002 (Code général des impôts)