{ "article": { "LEGIARTI000006311082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "919 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311082", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311082.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0919CAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317965", "@num": "13", "#text": "Loi - art. 13 (V) JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000019458001", "@num": "1", "#text": "Arrêté du 9 mars 2006 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818945", "@nortexte": "BUDB0610016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-09" }, { "@id": "LEGITEXT000019457946", "#text": "Arrêté du 5 septembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019457356", "@nortexte": "BCFB0821134A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-05" }, { "@id": "LEGITEXT000020369433", "#text": "Arrêté du 2 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020369122", "@nortexte": "BCFB0904331A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-02" }, { "@id": "LEGITEXT000020980059", "#text": "Arrêté du 12 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020979351", "@nortexte": "BCFB0918696A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-12" }, { "@id": "LEGITEXT000022498311", "#text": "Arrêté du 1er juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022485040", "@nortexte": "BCRB1017500A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-01" }, { "@id": "LEGITEXT000023408045", "#text": "Arrêté du 23 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023336876", "@nortexte": "BCRB1033349A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-23" }, { "@id": "LEGITEXT000024167819", "#text": "Arrêté du 8 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024153234", "@nortexte": "BCRB1114645A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-08" }, { "@id": "LEGITEXT000024943443", "#text": "Arrêté du 8 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024941411", "@nortexte": "BCRB1132433A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-12-08" }, { "@id": "LEGITEXT000026458280", "#text": "Arrêté du 1er octobre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026457720", "@nortexte": "BUDB1235083A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-01" }, { "#text": "Modification directe incorporée dans l'édition du 24 juin 1991", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179733", "@fin": "2011-06-01", "#text": "IV : Timbre des quittances", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006311077", "@fin": "1987-07-24", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311078", "@fin": "1987-12-31", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311079", "@fin": "1988-12-01", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311080", "@fin": "1989-12-30", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1988-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311081", "@fin": "1990-12-30", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311082", "@fin": "1993-01-01", "@num": "919 A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311083", "@fin": "2010-05-13", "@num": "919 A", "@etat": "ABROGE", "@debut": "1993-01-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bulletins du loto national sont soumis à un droit de timbre fixé à 4,10 % [*taux*] du montant des sommes engagées (1).
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(1) A compter du 1er janvier 1991.
\n
" } }, "LEGIARTI000006317965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317965", "URL": "article/LEGI/ARTI/00/00/06/31/79/LEGIARTI000006317965.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFDXXXXXX013AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 281 septies, 281, 281 bis, 281 bis A, 281 bis B, 281 bis I, 281 bis K", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "LOI 90-1168 1990-12-29 Finances pour 1991 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006294189", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309012", "@num": "235 ter L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303898", "@num": "235 ter M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304376", "@num": "281", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304394", "@num": "281 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311073", "@num": "919", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311082", "@num": "919 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305626", "@num": "919 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 919 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163172", "@fin": "2999-01-01", "#text": "b : Maîtrise de l'inflation", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147449", "@fin": "2999-01-01", "#text": "A : Dispositions antérieures.", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134064", "@fin": "2999-01-01", "#text": "I : Impôts et revenus autorisés", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114700", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions relatives aux ressources", "@debut": "1990-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084531", "@fin": "2999-01-01", "#text": "Première partie : Conditions générales de l'équilibre financier", "@debut": "1990-12-30" } ] }, "@cid": "JORFTEXT000000717191", "@nor": "ECOX9000140L", "@num": "90-1168", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1991 (n° 90-1168 du 29 décembre 1990) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000717191", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 90-1168 du 29 décembre 1990 de finances pour 1991 (1)", "@debut": "1990-12-30", "@id_txt": "LEGITEXT000006076956", "@c_titre_court": "Loi n° 90-1168 du 29 décembre 1990" } ], "@date_publi": "1990-12-30", "@date_signature": "1990-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317965", "@fin": "2999-01-01", "@num": "13", "@etat": "VIGUEUR", "@debut": "1990-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à III. Paragraphes modificateurs
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IV. - 1. Les dispositions du 1 du I sont applicables à compter du 13 septembre 1990.
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Toutefois, le taux de 25 p. 100 est maintenu pour les contrats de crédit-bail visés à l'article 281 septies du code général des impôts, en cours à cette date.
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2. Les dispositions du 2 du I sont applicables à compter du 17 septembre 1990, sauf en ce qui concerne les tabacs, les publications désignées au 1° de l'article 281 bis du code général des impôts, les opérations visées aux articles 281 bis A, 281 bis B, 281 bis I et 281 bis K du code général des impôts et les opérations, y compris les locations, portant sur les films et supports vidéographiques qui présentent des oeuvres à caractère pornographique ou d'incitation à la violence visées à l'article 281 bis A du code général des impôts.
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3. Les dispositions du II s'appliquent aux bénéfices des exercices ouverts à compter du 1er janvier 1991.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006317965", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311082", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006311082", "liens_entrants": true }

Article 919 A AUTONOME MODIFIE, en vigueur du 30/12/1990 au 01/01/1993 (Code général des impôts)