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Les actes constatant des baux à durée limitée d'immeubles autres que des immeubles ruraux sont assujettis à un droit fixe de 65 F lorsque l'enregistrement en est requis par les parties.
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Le même droit est applicable en cas de présentation à la formalité de baux écrits d'immeubles ruraux dispensés de l'enregistrement.
" } }, "LEGIARTI000006274233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274233", "URL": "article/LEGI/ARTI/00/00/06/27/42/LEGIARTI000006274233.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECWXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006297151", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309591", "@num": "298", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310178", "@num": "674", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 674 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310236", "@num": "687", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 687 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310848", "@num": "739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310657", "@num": "843", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 843 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310665", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310676", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000880778", "@num": "84-1208", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000880778", "@c_titre_court": "Loi n°84-1208 DE FINANCES POUR 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-1208 du 29 décembre 1984 de finances pour 1985", "@debut": "1985-01-01", "@id_txt": "LEGITEXT000006068824", "@c_titre_court": "Loi n° 84-1208 du 29 décembre 1984" } ], "@date_publi": "1984-12-30", "@date_signature": "1984-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274233", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471427", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I et II Paragraphes modificateurs
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III - A compter du 1er janvier 1985, la taxe sur la valeur ajoutée applicable au gaz de pétrole liquéfié (n° 27-11 B I c du tarif des douanes) utilisé comme carburant routier est déductible dans les mêmes conditions que la taxe sur la valeur ajoutée applicable au gazole.
\n
IV - Paragraphe modificateur
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006274233", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310848", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310848", "liens_entrants": true }

Article 739 AUTONOME MODIFIE, en vigueur du 01/01/1985 au 01/01/1986 (Code général des impôts)