{ "article": { "LEGIARTI000006310923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 M", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310923", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310923.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ANXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273728", "@num": "16", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 16 () JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006317335", "@num": "19", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 19 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147155", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310922", "@fin": "1983-01-01", "@num": "885 M", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310923", "@fin": "1983-12-30", "@num": "885 M", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
(Abrogé).
\n
" } }, "LEGIARTI000006273728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273728", "URL": "article/LEGI/ARTI/00/00/06/27/37/LEGIARTI000006273728.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECCXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273467", "@num": "2", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273470", "@num": "3", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006310866", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310923", "@num": "885 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310953", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000006273728", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001295284", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006317335": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1984-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317335", "URL": "article/LEGI/ARTI/00/00/06/31/73/LEGIARTI000006317335.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793, 764", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 Finances pour 1984 JORF 30 DECEMBRE 1983 en vigueur 1 JANVIER 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 19 VII", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006310332", "@num": "764", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 764 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310345", "@num": "776", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 776 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310348", "@num": "777", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 777 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310353", "@num": "779", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 779 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310377", "@num": "788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 788 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310395", "@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" }, { "@id": "LEGIARTI000006310404", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305464", "@num": "793 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310867", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310923", "@num": "885 M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310954", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310969", "@num": "885 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310980", "@num": "885 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311279", "@num": "990 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147423", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134047", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114677", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084507", "@fin": "2999-01-01", "#text": "Première partie : conditions générales de l'équilibre financier", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317335", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1984-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I et II Paragraphes modificateurs
\n
\n
III - Lorsque la valeur totale des biens visés au 4° du 1 et au 3° du 2 de l'article 793 du code général des impôts, transmis par le donateur ou le défunt à chaque donataire, héritier ou légataire, excède 500.000 F, l'exonération partielle de droits de mutation à titre gratuit est ramenée à 50 p. 100 au-delà de cette limite.
\n
Pour l'appréciation de cette limite, il est tenu compte de l'ensemble des donations consenties par la même personne à un titre, à une date et sous une forme quelconques.
\n
IV Paragraphe modificateur
\n
V - Pour la liquidation des droits de mutation par décès, la valeur des bijoux, pierreries, objets d'art ou de collection ne peut être inférieure à l'évaluation faite dans les contrats ou conventions d'assurance lorsque ces derniers constituent une base légale d'évaluation au sens de l'article 764 du code général des impôts.
\n
VI Paragraphe modificateur
\n
VII - Les dispositions prévues aux I, II et III ci-dessus s'appliquent aux mutations à titre gratuit entre vifs consenties par actes passés à compter du 14 septembre 1983 et aux successions ouvertes à compter du 1er janvier 1984.
\n
" } }, "LEGIARTI000006305464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "793 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305464", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305464.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0793AAXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 4°, 2 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317335", "@num": "19", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 19 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000034243929", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292598", "@num": "L181 B", "#text": "Livre des procédures fiscales - art. L181 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@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": "LEGIARTI000006305464", "@fin": "1989-12-30", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305465", "@fin": "1991-06-24", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305466", "@fin": "1991-12-31", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305467", "@fin": "2002-01-01", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305468", "@fin": "2007-08-22", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305469", "@fin": "2009-01-01", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052207", "@fin": "2010-05-01", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201763", "@fin": "2011-06-12", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188527", "@fin": "2013-01-01", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292579", "@fin": "2018-12-31", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988568", "@fin": "2023-01-01", "@num": "793 bis", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868402", "@fin": "2999-01-01", "@num": "793 bis", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsque la valeur totale des biens visés au 4° du 1, et au 3° du 2 de l'article 793, transmis par le donateur ou le défunt à chaque donataire, héritier ou légataire, excède 500.000 F, l'exonération partielle de droits de mutation à titre gratuit est ramenée à 50 % au-delà de cette limite.
\n Pour l'appréciation de cette limite, il est tenu compte de l'ensemble des donations consenties par la même personne à un titre, à une date et sous une forme quelconques.
" } }, "LEGIARTI000006311279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311279", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 990 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317335", "@num": "19", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 19 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162856", "@fin": "1988-12-28", "#text": "PRELEVEMENT D'OFFICE SUR LES BONS ET TITRES ANONYMES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147166", "@fin": "1988-12-28", "#text": "AUTRES DROITS ET TAXES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133877", "@fin": "1988-12-28", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE, IMPOT SUR LES GRANDES FORTUNES, TIMBRE", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006311278", "@fin": "1983-12-30", "@num": "990 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311279", "@fin": "1988-12-28", "@num": "990 B", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311280", "@fin": "2018-01-01", "@num": "990 B", "@etat": "ABROGE", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le prélèvement prévu par l'article 990 A est dû, au taux de 1,5 % autant de fois que le 1er janvier d'une année se trouve compris dans la période allant de l'émission du bon ou, si l'émission est antérieure au 1er janvier 1982, de cette dernière date inclusivement, au remboursement du bon.
\n Si la période allant de l'émission au remboursement du bon est inférieure à un an et si elle ne comprend pas un 1er janvier, ce prélèvement est calculé en proportion de la durée du bon par rapport à une année entière. A compter du 1er janvier 1984, le taux est de 2 %.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317335", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310923", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006273728", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310923", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310923", "liens_entrants": true }

Article 885 M AUTONOME ABROGE, en vigueur du 01/01/1983 au 30/12/1983 (Code général des impôts)