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Les opérations d'augmentation ou de réduction de capital rendues nécessaires par la conversion en euros du capital des sociétés sont exonérées de droits d'enregistrement et de timbre (1).
\n
\n
(1) Ces dispositions sont applicables aux augmentations et réductions de capital réalisées à compter du 1er janvier 1999.
\n
" } }, "LEGIARTI000006320559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320559", "URL": "article/LEGI/ARTI/00/00/06/32/05/LEGIARTI000006320559.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000762233", "#text": "LOI 99-1172 1999-12-30 Finances pour 2000, JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006312648", "@num": "834 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-02-21 5D-2-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2000-04-10 7H-4-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147537", "@fin": "2999-01-01", "#text": "B : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134150", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET REVENUS AUTORISES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114764", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084616", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006320559", "@fin": "2007-09-01", "@num": "32", "@etat": "PERIME", "@debut": "1999-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. - Les dispositions du I sont applicables aux augmentations et réductions de capital réalisées à compter du 1er janvier 1999.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320559", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006312648", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006312648", "liens_entrants": true }

Article 834 bis AUTONOME MODIFIE, en vigueur du 31/12/1999 au 01/01/2006 (Code général des impôts)