{ "article": { "LEGIARTI000006311156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "949", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311156", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311156.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0949AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 AT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273515", "@num": "41", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 41 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048569714", "@fin": "1979-07-01", "@num": "949", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311154", "@fin": "1980-12-31", "@num": "949", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311155", "@fin": "1982-01-01", "@num": "949", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311156", "@fin": "1987-01-01", "@num": "949", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311157", "@fin": "1991-12-31", "@num": "949", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311158", "@fin": "1998-04-22", "@num": "949", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311159", "@fin": "2000-03-31", "@num": "949", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les cartes de séjour des étrangers sont assujetties, lors de leur délivrance ou de leur renouvellement, à la perception d'une somme de 120 F (1). Toutefois, cette somme n'est pas exigible lors de la délivrance de la première carte de séjour.
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(1) Annexe III, art. 313 AT.
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" } }, "LEGIARTI000006273515": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273515", "URL": "article/LEGI/ARTI/00/00/06/27/35/LEGIARTI000006273515.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX041AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1641 I, 793 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 Finances pour 1982 JORF 31 décembre 1981 en vigueur le 1er janvier 1982 rectificatif JORF 30 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 art. 43 III Finances pour 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006295672", "@num": "294 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 294 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309501", "@num": "280", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304380", "@num": "281 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310422", "@num": "793 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311015", "@num": "905", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311030", "@num": "907", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 907 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311156", "@num": "949", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311168", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273515", "@fin": "2007-09-01", "@num": "41", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002480657", "@fin": "2999-01-01", "@num": "41", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - En 1982, le prélèvement de 3,60 p. 100 prévu à l'article 1641 I du code général des impôts pour les frais de dégrèvement et de non valeur pris en charge par l'Etat n'est pas opéré sur le montant de la taxe d'habitation.
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II - Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations d'achat, de vente, de livraison, d'importation, de façon, de commission et de courtage portant sur les perles fines ou de culture non montées ainsi que sur les pierres précieuses, gemmes naturelles, pierres synthétiques ou reconstituées taillées, non montées.
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Alinéa modificateur
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III - Les sommes de 500.000 F visées à l'article 793 A du code général des impôts sont ramenées à 250.000 F.
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Cette disposition s'applique aux mutations à titre gratuit entre vifs consenties par actes passés à compter du 23 novembre 1981 et aux successions ouvertes à compter de la date d'entrée en vigueur de la présente loi de finances.
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IV Paragraphe modificateur
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" } }, "LEGIARTI000006304380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "281 bis E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1992-04-13", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006304380", "URL": "article/LEGI/ARTI/00/00/06/30/43/LEGIARTI000006304380.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0281AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273515", "@num": "41", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 41 (P) JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "JORFTEXT000000355163", "#text": "Loi 91-716 1991-07-26 art. 11 XI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "LEGIARTI000006840359", "@num": "11", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 11 (V) JORF 27 juillet 1991 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 1 JORF 16 juillet 1992 en vigueur le 13 avril 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191655", "@fin": "1993-08-18", "#text": "E : Taux majoré", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006304380", "@fin": "1992-04-13", "@num": "281 bis E", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le taux majoré de la taxe sur la valeur ajoutée s'applique aux opérations d'achat, de vente, de livraison, d'importation, de façon, de commission et de courtage portant sur les perles fines ou de culture non montées ainsi que sur les pierres précieuses, gemmes naturelles, pierres synthétiques ou reconstituées taillées, non montées.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006273515", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311156", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006311156", "liens_entrants": true }

Article 949 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 01/01/1987 (Code général des impôts)