{ "article": { "LEGIARTI000006311261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "982", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-28", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311261", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311261.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0982AAXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions s'appliquent aux opérations mentionnées à l'article 978 du code général des impôts qui sont réalisées à compter du 25 décembre 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 978", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 978", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322120", "@num": "38", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000017856261", "@num": "11", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000006300837", "@num": "121 KN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179742", "@fin": "2011-06-01", "#text": "I : Bourses de valeurs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162641", "@fin": "2011-06-01", "#text": "Section IV : Impôt sur les opérations de bourse", "@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": "LEGIARTI000006311259", "@fin": "1981-03-21", "@num": "982", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311260", "@fin": "2004-12-31", "@num": "982", "@etat": "MODIFIE", "@debut": "1981-03-21", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311261", "@fin": "2007-12-28", "@num": "982", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui font commerce habituel de recueillir des offres et des demandes de valeurs de bourse sont tenues de faire une déclaration préalable à l'administration.
\n
Les mêmes personnes doivent tenir un répertoire sur lequel elles inscrivent chronologiquement chaque opération.
" } }, "LEGIARTI000006322120": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322120", "URL": "article/LEGI/ARTI/00/00/06/32/21/LEGIARTI000006322120.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKTXXXXXX038AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317475", "@num": "1-1", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 1-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000789373", "#text": "Loi 2004-1484 2004-12-30 Finances pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006303003", "@num": "163 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308044", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303421", "@num": "208 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311258", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311261", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305685", "@num": "983", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 983 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649856", "@num": "L214-36", "#text": "Code monétaire et financier - art. L214-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650041", "@num": "L214-41", "#text": "Code monétaire et financier - art. L214-41 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650075", "@num": "L214-41-1", "#text": "Code monétaire et financier - art. L214-41-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147633", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET REVENUS AUTORISÉS", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114814", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084652", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000789373", "@nor": "ECOX0400222L", "@num": "2004-1484", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000789373", "@c_titre_court": "Loi n°2004-1484 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1484 du 30 décembre 2004 de finances pour 2005 (1).", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005991863", "@c_titre_court": "Loi n° 2004-1484 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322120", "@fin": "2999-01-01", "@num": "38", "@etat": "VIGUEUR", "@debut": "2004-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. Paragraphe modificateur
\n
III. Paragraphe modificateur
\n
IV. Paragraphe modificateur
\n
V. Les dispositions prévues aux I, III et IV et aux A à C et E du II s'appliquent à compter de la date de suppression en France du nouveau marché.
\n
Les dispositions du D du II s'appliquent aux opérations mentionnées à l'article 978 du code général des impôts qui sont réalisées à compter du 25 décembre 2004.
" } }, "LEGIARTI000017856261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017856261", "URL": "article/LEGI/ARTI/00/00/17/85/62/LEGIARTI000017856261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305681", "@num": "978", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 978 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305682", "@num": "980", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311258", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305683", "@num": "981", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 981 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311261", "@num": "982", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 982 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305685", "@num": "983", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 983 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311264", "@num": "984", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 984 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305687", "@num": "985", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 985 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923826", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017856225", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2007-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017856224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2007-12-28" } ] }, "@cid": "JORFTEXT000017853368", "@nor": "BCFX0765271L", "@num": "2007-1822", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017853368", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2007-12-28", "@id_txt": "LEGITEXT000017856212", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" } ], "@date_publi": "2007-12-27", "@date_signature": "2007-12-24", "@num_parution_jo": "0300" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017856261", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017853460", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. 978, Art. 980, Art. 980 bis, Art. 981, Art. 982, Art. 983, Art. 984, Art. 985\n
\n

\n
A modifié les dispositions suivantes :

Livre des procédures fiscales
\nArt. L182\n
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006322120", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311261", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000017856261", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006311261", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006311261", "liens_entrants": true }

Article 982 AUTONOME ABROGE, en vigueur du 01/01/2005 au 28/12/2007 (Code général des impôts)