{ "article": { "LEGIARTI000006313981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313981", "URL": "article/LEGI/ARTI/00/00/06/31/39/LEGIARTI000006313981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006313187", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313981", "@fin": "2999-01-01", "@num": "1840 E", "@etat": "VIGUEUR", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous les réserves formulées aux articles 1840 C et 1840 D les personnes qui sont au regard du Trésor solidaires pour le paiement de l'impôt sont aussi solidaires pour le paiement des pénalités.
\n
" } }, "LEGIARTI000006313187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1972-08-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313187", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1835", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les notaires, les huissiers et autres agents ayant pouvoir de faire des exploits et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles des sanctions prévues aux articles 1727 et 1835. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.
\n
Ces dispositions sont applicables aux officiers d'administration de la marine.
" } }, "LEGIARTI000006313188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1972-08-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006313188", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1835", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000505634", "#text": "Décret 72-788 1972-08-28 ART. 2 JORF 30 AOUT 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000505634", "@numtexte": "72-788", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-28" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles des sanctions prévues aux articles 1727 et 1835. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.
\n
Ces dispositions sont applicables aux officiers d'administration de la marine.
" } }, "LEGIARTI000006313189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006313189", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1728, 1835", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 II, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles des sanctions prévues aux articles 1728 et 1835. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.
\n
Ces dispositions sont applicables aux officiers d'administration de la marine.
" } }, "LEGIARTI000006313190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313190", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AEXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1728", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323273", "@num": "9", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 9 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles des sanctions prévues à l'article 1728. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.
\n
Ces dispositions sont applicables aux officiers d'administration de la marine.
" } }, "LEGIARTI000006313191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313191", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AEXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1728", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323321", "@num": "20", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 20 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles de la majoration prévue au 1 de l'article 1728. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.
\n
Ces dispositions sont applicables aux officiers d'administration de la marine.
" } }, "LEGIARTI000023374348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374348", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363936", "@num": "53", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles de la majoration prévue au 1 de l'article 1728. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.

\n
\n

Ces dispositions sont applicables aux officiers d'administration de la marine.

Les notaires sont également personnellement passibles de la majoration prévue aux a et b du 1 de l'article 1728 lorsqu'ils ont accepté à la demande des ayants droit d'assumer les obligations déclaratives mentionnées au 2 de l'article 204 et au III de l'article 885 W, sauf leur recours contre les parties.

\n
" } }, "LEGIARTI000028312297": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312297", "URL": "article/LEGI/ARTI/00/00/28/31/22/LEGIARTI000028312297.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280637", "@num": "60", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "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": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ces dispositions sont applicables aux officiers d'administration de la marine.

Les notaires sont également personnellement passibles de la majoration prévue aux a et b du 1 et au 5 de l'article 1728 lorsqu'ils ont accepté à la demande des ayants droit d'assumer les obligations déclaratives mentionnées au 2 de l'article 204 et au III de l'article 885 W, sauf leur recours contre les parties.

" } }, "LEGIARTI000036428606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428606", "URL": "article/LEGI/ARTI/00/00/36/42/86/LEGIARTI000036428606.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1840 C résultant des dispositions du 33° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

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Ces dispositions sont applicables aux officiers d'administration de la marine.

Les notaires sont également personnellement passibles de la majoration prévue aux a et b du 1 et au 5 de l'article 1728 lorsqu'ils ont accepté à la demande des ayants droit d'assumer les obligations déclaratives mentionnées au 2 de l'article 204 et au I de l'article 982, sauf leur recours contre les parties.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036428606", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313188", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313189", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313190", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313187", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313191", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028312297", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023374348", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313981", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313981", "liens_entrants": true }

Article 1840 E AUTONOME VIGUEUR, en vigueur depuis le 01/07/1979 (Code général des impôts)