{ "article": { "LEGIARTI000006310978": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 X", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310978", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310978.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AYXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 164 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L72 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000006315732", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162853", "@fin": "1987-01-01", "#text": "*ISF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147160", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310978", "@fin": "1987-01-01", "@num": "885 X", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310979", "@fin": "2014-12-30", "@num": "885 X", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030061760", "@fin": "2018-01-01", "@num": "885 X", "@etat": "ABROGE", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes possédant des biens en France sans y avoir leur domicile fiscal [*à l'étranger*] ainsi que les personnes mentionnées à l'article 4 B-2 peuvent être invitées par le service des impôts à désigner un représentant en France dans les conditions prévues à l'article 164 D.
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(1) Voir également livre des procédures fiscales art. L72 A.
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" } }, "LEGIARTI000006273479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273479", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 164 D, 173 A, 204, 1685, 793", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 Finances pour 1982 JORF 31 DECEMBRE 1981 en vigueur 1ER JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006312851", "@num": "1723 ter-00 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312856", "@num": "1723 ter-00 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310879", "@num": "885 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310892", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310978", "@num": "885 X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315835", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315885", "@num": "L167 A", "#text": "Livre des procédures fiscales - art. L167 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315917", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315652", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315704", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315731", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515870", "@num": "81-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515870", "@c_titre_court": "Loi n°81-1160 du 30 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068707", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" } ], "@date_publi": "1981-12-31", "@date_signature": "1981-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273479", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001117656", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt est assis, recouvré et acquitté et les bases d'imposition déclarées selon les mêmes règles et sous les mêmes garanties et sanctions que les droits de mutation par décès, à l'exception des dispositions des articles 793, 1 et 2 1° et 3°, 1715 à 1716 A, 1717, 1722 bis et 1722 quater du code général des impôts, 392 de l'annexe III au même code, L. 181 du livre des procédures fiscales du nouveau code des impôts et sous réserve des dispositions particulières de la présente loi de finances. Les dispositions de l'article 793, 1 3°, sont toutefois applicables à l'impôt sur les grandes fortunes lorsque les parts détenues dans le groupement forestier sont représentatives d'apports constitués par des biens mentionnés audit 3°. Sont également applicables à l'impôt sur les grandes fortunes, les dispositions des articles 164 D, 173 A, 204 2, 1685 1 du code général des impôts et des articles L. 16, L. 64, L. 72-1° et L. 167 du livre des procédures fiscales du nouveau code des impôts.
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" } }, "LEGIARTI000006275031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275031", "URL": "article/LEGI/ARTI/00/00/06/27/50/LEGIARTI000006275031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDFXXXXXX024AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311607", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312072", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312851", "@num": "1723 ter-00 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312857", "@num": "1723 ter-00 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter-00 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312881", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310869", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310877", "@num": "885 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310879", "@num": "885 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310881", "@num": "885 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310885", "@num": "885 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310888", "@num": "885 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310894", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310905", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310909", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310915", "@num": "885 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310918", "@num": "885 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310929", "@num": "885 N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310931", "@num": "885 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310935", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310941", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310925", "@num": "885 R", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310946", "@num": "885 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310950", "@num": "885 T", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 T (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310974", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310978", "@num": "885 X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 X (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311274", "@num": "990 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311290", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315884", "@num": "L167", "#text": "Livre des procédures fiscales - art. L167 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315885", "@num": "L167 A", "#text": "Livre des procédures fiscales - art. L167 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000512460", "@num": "86-824", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-824 du 11 juillet 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512460", "@c_titre_court": "Loi n°86-824 du 11 juillet 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-824 du 11 juillet 1986 de finances rectificative pour 1986", "@debut": "1986-07-12", "@id_txt": "LEGITEXT000006068971", "@c_titre_court": "Loi n° 86-824 du 11 juillet 1986" } ], "@date_publi": "1986-07-12", "@date_signature": "1986-07-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275031", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001104481", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315732": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L72 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315732", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315732.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL072ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336189", "#text": "Décret 89-802 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006310978", "@num": "885 X", "#text": "Code général des impôts, CGI. - art. 885 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191969", "@fin": "2999-01-01", "#text": "D : En cas de défaut de désignation d'un représentant en France", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180038", "@fin": "2999-01-01", "#text": "I : Taxation d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315731", "@fin": "1989-07-14", "@num": "L72 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315732", "@fin": "2018-01-01", "@num": "L72 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428520", "@fin": "2999-01-01", "@num": "L72 A", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxation d'office prévue à l'article L. 72 est applicable dans les mêmes conditions à l'égard des personnes mentionnées à l'article 885 X du code général des impôts en ce qui concerne l'impôt de solidarité sur la fortune.
\n
" } }, "LEGIARTI000006310879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310879", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310879.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986, en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147153", "@fin": "1987-01-01", "#text": "ASSIETTE DE L'IMPOT.", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310879", "@fin": "1987-01-01", "@num": "885 D", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310880", "@fin": "2018-01-01", "@num": "885 D", "@etat": "ABROGE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les grandes fortunes est assis et les bases d'imposition déclarées selon les mêmes règles et sous les mêmes sanctions que les droits de mutation par décès sous réserve des dispositions particulières du présent chapitre [*art. 885 A à art. 885 X*].
\n
" } }, "LEGIARTI000006310892": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310892", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310892.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 3°, 2 1° 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962400", "@num": "4", "#text": "Décret du 28 juin 1930 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000022242937", "@num": "2", "#text": "Décret n°2010-523\n du 19 mai 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000026228315", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618023", "@num": "299 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810802", "@num": "L214-121", "#text": "Code monétaire et financier - art. L214-121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797832", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147154", "@fin": "1987-01-01", "#text": "BIENS EXONERES.", "@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": "LEGIARTI000006310892", "@fin": "1983-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310893", "@fin": "1983-12-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310894", "@fin": "1987-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310895", "@fin": "1993-06-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310896", "@fin": "1996-05-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310897", "@fin": "2000-03-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310898", "@fin": "2002-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310899", "@fin": "2002-01-23", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310900", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310901", "@fin": "2003-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310902", "@fin": "2005-12-31", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310903", "@fin": "2006-01-06", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310904", "@fin": "2008-04-03", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619203", "@fin": "2009-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020019681", "@fin": "2008-12-31", "@num": "885 H", "@etat": "MODIFIE_MORT_NE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020051918", "@fin": "2010-05-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201740", "@fin": "2010-05-08", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022334971", "@fin": "2011-06-12", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189037", "@fin": "2014-05-30", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042803", "@fin": "2015-01-01", "@num": "885 H", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000030021585", "@fin": "2018-01-01", "@num": "885 H", "@etat": "ABROGE", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exonérations prévues en matière de droits de mutation par décès par l'article 793-1 et 2-1° et 3° ne sont pas applicables à l'impôt sur les grandes fortunes. Toutefois les dispositions du 1-3° du même article relatives aux parts d'intérêts détenues dans un groupement forestier sont applicables lorsque ces parts sont représentatives d'apports constitués par des biens mentionnés audit 3°.
\n
" } }, "LEGIARTI000006310973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 W", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310973", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273478", "@num": "8", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 8 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000023883149", "@num": "3", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000035588461", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464739", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312297", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886976", "@num": "299 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059563", "@num": "LO135-3", "#text": "Code électoral - art. LO135-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049635574", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147160", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@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": "LEGIARTI000006310973", "@fin": "1983-10-09", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310974", "@fin": "1987-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310975", "@fin": "2000-03-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310976", "@fin": "2005-12-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310977", "@fin": "2011-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374355", "@fin": "2011-07-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429964", "@fin": "2013-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947140", "@fin": "2018-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les redevables doivent souscrire au plus tard le 15 juin de chaque année une déclaration de leur fortune déposée à la recette des impôts de leur domicile au 1er janvier et accompagnée du paiement de l'impôt.
\n
\n
II. L'épouse du redevable est habilitée à signer la déclaration prévue au I dans les conditions fixées par l'article 173 A.
\n
\n
III. En cas de décès du redevable, les dispositions de l'article 204-2 sont applicables.
\n
\n
(1) Pour l'année 1982, la date du 15 juin est reportée au 15 octobre.
\n
" } }, "LEGIARTI000006312851": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-00 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312851", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312851.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ACXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1715", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1716", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1716 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1722 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1722 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 392", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133907", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312851", "@fin": "1987-01-01", "@num": "1723 ter-00 A", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312852", "@fin": "1989-12-30", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312853", "@fin": "1993-08-18", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312854", "@fin": "2007-08-11", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312855", "@fin": "2011-07-31", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429954", "@fin": "2011-12-30", "@num": "1723 ter-00 A", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025092364", "@fin": "2018-01-01", "@num": "1723 ter-00 A", "@etat": "ABROGE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033812270", "@fin": "2017-12-31", "@num": "1723 ter-00 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'impôt sur les grandes fortunes est recouvré et acquitté selon les mêmes règles et sous les mêmes garanties et sanctions que les droits de mutation par décès.
\n
\n Toutefois, ne sont pas applicables :
\n 1° Les dispositions des articles 1715 à 1716 A et de l'article 392 de l'annexe III relatives au paiement en valeur du Trésor ou en créances sur l'Etat ;
\n 2° Les dispositions des articles 1717, 1722 bis et 1722 quater relatives au paiement fractionné ou différé des droits.
" } }, "LEGIARTI000006312856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-00 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312856", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312856.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ACXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1685 1", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006133907", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312856", "@fin": "1983-10-09", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312857", "@fin": "1987-01-01", "@num": "1723 ter-00 B", "@etat": "ABROGE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312858", "@fin": "2000-03-31", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312859", "@fin": "2018-01-01", "@num": "1723 ter-00 B", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428712", "@fin": "2999-01-01", "@num": "1723 ter-00 B", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les époux sont solidaires, dans les conditions prévues par l'article 1685-1, pour le paiement de l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006315652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L23 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315652", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315652.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL023ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L16", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026889661", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147348", "@fin": "1989-07-14", "#text": "DISPOSITIONS PARTICULIERES A CERTAINS IMPOTS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315652", "@fin": "1989-07-14", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315653", "@fin": "1999-03-31", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315654", "@fin": "2004-06-01", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315655", "@fin": "2011-07-31", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429992", "@fin": "2018-01-01", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428559", "@fin": "2018-06-23", "@num": "L23 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037095007", "@fin": "2999-01-01", "@num": "L23 A", "@etat": "VIGUEUR", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En vue du contrôle de l'impôt sur les grandes fortunes, l'administration peut demander au contribuable des éclaircissements et des justifications dans les conditions prévues à l'article L. 16.
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" } }, "LEGIARTI000006315704": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L64 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315704", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315704.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL064ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L64", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315704", "@fin": "1989-07-14", "@num": "L64 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315705", "@fin": "2003-12-31", "@num": "L64 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315706", "@fin": "2009-01-01", "@num": "L64 A", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990420", "@fin": "2999-01-01", "@num": "L64 A", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La procédure de répression des abus de droit définie à l'article L. 64 est applicable au contrôle de l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006315731": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L72 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315731", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315731.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL072ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 885 X", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147350", "@fin": "1989-07-14", "#text": "PROCEDURES D'IMPOSITION D'OFFICE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315731", "@fin": "1989-07-14", "@num": "L72 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315732", "@fin": "2018-01-01", "@num": "L72 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428520", "@fin": "2999-01-01", "@num": "L72 A", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxation d'office prévue à l'article L. 72 est applicable dans les mêmes conditions à l'égard des personnes mentionnées à l'article 885 X du code général des impôts en ce qui concerne l'impôt sur les grandes fortunes.
\n
" } }, "LEGIARTI000006315885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L167 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315885", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL167ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 : dispositions devenues sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315885", "@fin": "1986-07-12", "@num": "L167 A", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article L. 167 sont applicables en matière d'impôt sur les grandes fortunes.

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\n
" } }, "LEGIARTI000006315917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L183 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315917", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315917.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL183ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L181", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147362", "@fin": "1989-07-14", "#text": "IMPOT SUR LES GRANDES FORTUNES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133974", "@fin": "1989-07-14", "#text": "LES DELAIS DE PRESCRIPTION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315917", "@fin": "1989-07-14", "@num": "L183 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315918", "@fin": "2018-01-01", "@num": "L183 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428444", "@fin": "2999-01-01", "@num": "L183 A", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article L. 181 relatives aux modalités de calcul du délai de reprise en matière de succession ne sont pas applicables à l'impôt sur les grandes fortunes.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273479", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310978", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006275031", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310978", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006315732", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006310978", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006310978", "liens_entrants": true }

Article 885 X AUTONOME ABROGE, en vigueur du 01/01/1982 au 01/01/1987 (Code général des impôts)