{ "article": { "LEGIARTI000006313668": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1723 ter-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313668", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313668.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1723ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300829", "@num": "121 KL bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311059", "@num": "916 A", "#text": "Code général des impôts, CGI. - art. 916 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147250", "@fin": "2999-01-01", "#text": "VII A : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313668", "@fin": "2999-01-01", "@num": "1723 ter-0 A", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu à l'article 916 A est supporté par la personne qui demande la délivrance de formules de chèques ne répondant pas aux caractéristiques indiquées à cet article. Il est payé par l'organisme émetteur. Celui-ci ne peut en aucun cas le prendre à sa charge (1).
\n
\n
(1) Voir Annexe III, art. 313 BG bis et 313 BG ter et Annexe IV, art. 121 KL bis et 121 KL ter.
\n
" } }, "LEGIARTI000006299310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "313 BG bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299310", "URL": "article/LEGI/ARTI/00/00/06/29/93/LEGIARTI000006299310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0313CIXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311059", "@num": "916 A", "#text": "Code général des impôts, CGI. - art. 916 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179407", "@fin": "2999-01-01", "#text": "XI : Formules de chèques", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162290", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146850", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299310", "@fin": "2999-01-01", "@num": "313 BG bis", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de timbre prévu par l'article 916 A du code général des impôts auquel sont soumises les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement est acquitté sur la production d'états dans les conditions fixées par arrêté du ministre du budget.
\n
" } }, "LEGIARTI000006300829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KL bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300829", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121AYXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179514", "@fin": "2999-01-01", "#text": "IV bis : Formules de chèques", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300829", "@fin": "2006-01-01", "@num": "121 KL bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300830", "@fin": "2999-01-01", "@num": "121 KL bis", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes qui délivrent à leurs clients des formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978, ou s'il y a lieu les organismes centralisateurs auxquels ils sont rattachés doivent dans les quarante-cinq jours du trimestre suivant celui de cette délivrance déposer à la recette des impôts dont ils relèvent un état en double exemplaire indiquant le nombre des formules de chèques soumises au droit de timbre et délivrées au cours du trimestre précédent ainsi que le total des droits exigibles.
\n
Le montant des droits est versé à la recette compétente lors du dépôt de l'état mentionné ci-dessus.
\n
L'un des exemplaires de l'état, certifié conforme aux écritures de l'organisme intéressé, est rendu au déposant après avoir été revêtu de l'acquit du comptable des impôts; l'autre exemplaire est conservé par le service à l'appui de la recette des droits de timbre.
" } }, "LEGIARTI000006300830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KL bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300830", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121AYXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179514", "@fin": "2999-01-01", "#text": "IV bis : Formules de chèques", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300829", "@fin": "2006-01-01", "@num": "121 KL bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300830", "@fin": "2999-01-01", "@num": "121 KL bis", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes qui délivrent à leurs clients des formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978, ou, s'il y a lieu, les organismes centralisateurs auxquels ils sont rattachés doivent dans les quarante-cinq jours du trimestre suivant celui de cette délivrance, déposer au service des impôts dont ils relèvent un état en double exemplaire indiquant le nombre des formules de chèques soumises au droit de timbre et délivrées au cours du trimestre précédent ainsi que le total des droits exigibles.

Le montant des droits est versé au service compétent lors du dépôt de l'état mentionné ci-dessus.

L'un des exemplaires de l'état, certifié conforme aux écritures de l'organisme intéressé, est rendu au déposant après avoir été revêtu de l'acquit du comptable des impôts ; l'autre exemplaire est conservé par le service à l'appui de la recette des droits de timbre.

" } }, "LEGIARTI000006311059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311059", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 1 F [*montant*] par formule (1).
\n
\n
1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311060", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311060.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273357", "@num": "2", "#text": "Loi n°80-1094 du 30 décembre 1980 - art. 2 (P) JORF 31 DECEMBRE 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000339460", "@numtexte": "80-1094", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 2 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter, Annexe IV, art. 121 KL bis et 121 KL ter.
\n
" } }, "LEGIARTI000006311061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311061", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273510", "@num": "37", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 37 () 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" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 2,50 F [*montant*] par formule (1).
\n
\n
1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311062", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311062.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006273735", "@num": "23", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 23 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 4 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-15", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311063", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317327", "@num": "12", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 12 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 4,50 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1987-01-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006311064", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311064.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 BG bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 BG ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 121 KL ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000886458", "#text": "LOI 78-1239 1978-12-29 ART. 85 FINANCES POUR 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006274798", "@num": "30", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 30 () JORF 31 décembre 1986, en vigueur le 15 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 5 F [*montant*] par formule (1).
\n
\n
(1) Annexe III, art. 313 BG bis et 313 BG ter;
\n
Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311065": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311065", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311065.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002293857", "@num": "85", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006318333", "@num": "48", "#text": "Loi - art. 48 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 10 F par formule (1) (2).
\n
\n
(1) A compter du 15 janvier 1992.
\n
(2) Annexe III, art. 313 BG bis et 313 BG ter ; Annexe IV, art. 121 KL bis et 121 KL ter.
" } }, "LEGIARTI000006311066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "916 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311066", "URL": "article/LEGI/ARTI/00/00/06/31/10/LEGIARTI000006311066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0916ABXXXXXAH" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 313 BG bis et 313 BG ter de l'annexe III et les articles 121 KL bis et 121 KL ter de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000002293857", "@num": "85", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006313668", "@num": "1723 ter-0 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299310", "@num": "313 BG bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179999", "@fin": "2999-01-01", "#text": "III bis : Timbre des formules de chèques", "@debut": "1987-01-15" } ] }, "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": "LEGIARTI000006311059", "@fin": "1980-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311060", "@fin": "1982-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311061", "@fin": "1983-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311062", "@fin": "1983-12-30", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311063", "@fin": "1987-01-15", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311064", "@fin": "1991-12-31", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1987-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311065", "@fin": "2002-01-01", "@num": "916 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006311066", "@fin": "2999-01-01", "@num": "916 A", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement mentionnées à l'article 85 de la loi n° 78-1239 du 29 décembre 1978 sont soumises à un droit de timbre de 1,5 € par formule (1).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311059", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311064", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311065", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311066", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299310", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300830", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311060", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311061", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311062", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311063", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300829", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313668", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313668", "liens_entrants": true }

Article 1723 ter-0 A AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts)