{ "article": { "LEGIARTI000006310861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "743", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-03-22", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310861", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310861.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0743AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006583933", "@num": "L416-7", "#text": "Code rural - art. L416-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 870-24", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 870-25", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 870-26", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 870-29", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147151", "@fin": "1983-03-22", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133873", "@fin": "1983-03-22", "#text": "TAXE DE PUBLICITE FONCIERE", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048471835", "@fin": "1979-07-01", "@num": "743", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310861", "@fin": "1983-03-22", "@num": "743", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310862", "@fin": "1991-06-24", "@num": "743", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310863", "@fin": "2006-01-06", "@num": "743", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310864", "@fin": "2010-05-08", "@num": "743", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328818", "@fin": "2017-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816346", "@fin": "2024-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048845718", "@fin": "2999-01-01", "@num": "743", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe de publicité foncière :
\n
1° Les baux à construction;
\n
2° Les baux à long terme conclus en application des articles 870-24 à 870-26 et 870-29 du code rural.
" } }, "LEGIARTI000006583933": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L416-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006583933", "URL": "article/LEGI/ARTI/00/00/06/58/39/LEGIARTI000006583933.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RAAXXXXXXXX1X416L007XXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006272232", "@num": "1", "#text": "Décret n°83-212 du 16 mars 1983 - art. 1 (V) JORF 22 mars 1983 en vigueur le 1er décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "JORFTEXT000000526953", "#text": "Loi 91-363 1991-04-15", "@sens": "source", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" }, { "@id": "LEGIARTI000006310861", "@num": "743", "#text": "Code général des impôts, CGI. - art. 743 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360648", "@num": "L461-28", "#text": "Code rural - art. L461-28 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027882633", "@num": "R463-2", "#text": "Code rural et de la pêche maritime - art. R463-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006152253", "@fin": "2999-01-01", "#text": "Chapitre VI : Dispositions particulières aux baux à long terme.", "@debut": "1982-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006138334", "@fin": "2999-01-01", "#text": "Titre Ier : Statut du fermage et du métayage", "@debut": "1982-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006121422", "@fin": "2999-01-01", "#text": "Livre IV : Baux ruraux", "@debut": "1982-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006098262", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1982-12-01" } ] }, "@cid": "LEGITEXT000006071367", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code rural et de la pêche maritime", "@debut": "2010-05-08", "@id_txt": "LEGITEXT000022197698", "@c_titre_court": "Code rural et de la pêche maritime" }, { "@fin": "2010-05-08", "#text": "Code rural (nouveau)", "@debut": "1979-12-01", "@id_txt": "LEGITEXT000006071367", "@c_titre_court": "Code rural" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006583933", "@fin": "2999-01-01", "@num": "L416-7", "@etat": "VIGUEUR", "@debut": "1982-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément aux dispositions du code général des impôts, les baux à long terme conclus dans les conditions du présent chapitre bénéficient des exonérations fiscales prévues aux articles 743 (2°) et 793-2 (3°) de ce même code.
\n
Les dispositions des articles 793-1 (4°) et 793-2 (3°) du code général des impôts s'appliquent quels que soient le prix et la date de conclusion du bail.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006583933", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310861", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310861", "liens_entrants": true }

Article 743 AUTONOME MODIFIE, en vigueur du 01/07/1979 au 22/03/1983 (Code général des impôts)