{ "article": { "LEGIARTI000006317129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1978-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006317129", "URL": "article/LEGI/ARTI/00/00/06/31/71/LEGIARTI000006317129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEAWXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006308192", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 terdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084478", "@fin": "2999-01-01", "#text": "Détaxation du revenu investi en actions.", "@debut": "1978-07-14" } ] }, "@cid": "JORFTEXT000000518241", "@num": "78-741", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°78-741 du 13 juillet 1978 DITE MONORY RELATIVE A L'ORIENTATION DE L'EPARGNE VERS LE FINANCEMENT DES ENTREPRISES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000518241", "@c_titre_court": "Loi n°78-741 du 13 juillet 1978" }, { "@fin": "2999-01-01", "#text": "Loi n° 78-741 du 13 juillet 1978 relative à l'orientation de l'épargne vers le financement des entreprises", "@debut": "1978-07-14", "@id_txt": "LEGITEXT000006068641", "@c_titre_court": "Loi n° 78-741 du 13 juillet 1978" } ], "@date_publi": "1978-07-14", "@date_signature": "1978-07-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317129", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1978-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en Conseil d'Etat fixe les modalités d'application du présent titre.
\n
" } }, "LEGIARTI000006308191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 terdecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-07-10", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006308191", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 sexies A CGI 163 duodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 248 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75-0 E A CGIAN2 75-0 W", "@sens": "source", "@typelien": "CITATION" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317129", "@num": "8", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179868", "@fin": "1988-01-06", "#text": "REVENU GLOBAL.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162778", "@fin": "1990-06-15", "#text": "REVENUS IMPOSABLES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147114", "@fin": "1990-06-15", "#text": "IMPOT SUR LE REVENU", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133863", "@fin": "1990-06-15", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1971-01-03" } ] }, "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": "LEGIARTI000006308191", "@fin": "1983-07-10", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308192", "@fin": "1998-04-22", "@num": "163 terdecies", "@etat": "PERIME", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en conseil d'Etat fixe les modalités d'application des articles 163 sexies à 163 duodecies (2).
\n
\n
(1) Voir également art. 248 C.
\n
(2) Annexe II, art. 75-OE à 75-0W.
" } }, "LEGIARTI000006308192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "163 terdecies", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006308192", "URL": "article/LEGI/ARTI/00/00/06/30/81/LEGIARTI000006308192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0163AQXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 163 sexies à 163 duodecies, 163 quindecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 75-0 E à 75-0 W", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Conséquence du transfert de l'article 163 undecies", "@sens": "source", "@typelien": "SPEC_APPLI" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006317129", "@num": "8", "#text": "Loi n°78-741 du 13 juillet 1978 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000518241", "@numtexte": "78-741", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-13" }, { "@id": "JORFTEXT000000740653", "#text": "Décret 98-400 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "@id": "LEGIARTI000006330817", "@num": "1", "#text": "Décret n°98-400 du 22 mai 1998 - art. 1 () JORF 24 mai 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000740653", "@nortexte": "ECOF9800021D", "@numtexte": "98-400", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199073", "@fin": "1998-04-22", "#text": "1° : Régime applicable du 1er juin 1978 au 31 décembre 1981.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197239", "@fin": "1998-04-22", "#text": "b : Détaxation du revenu investi en actions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191588", "@fin": "2999-01-01", "#text": "I : Revenu imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179574", "@fin": "2999-01-01", "#text": "2e Sous-section : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006308191", "@fin": "1983-07-10", "@num": "163 terdecies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006308192", "@fin": "1998-04-22", "@num": "163 terdecies", "@etat": "PERIME", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret en conseil d'Etat fixe les modalités d'application des articles 163 sexies à 163 duodecies et 163 quindecies (1).
\n
\n
(1) Annexe II, art. 75-O E à 75-0 W.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308192", "cible": false, "cidtexte": "JORFTEXT000000518241", "id": "LEGIARTI000006317129", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006308191", "cible": false, "cidtexte": "JORFTEXT000000518241", "id": "LEGIARTI000006317129", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317129", "liens_entrants": true }

Article 8 AUTONOME VIGUEUR, en vigueur depuis le 14/07/1978 (Loi n°78-741 du 13 juillet 1978 DITE MONORY RELATIVE A L'ORIENTATION DE L'EPARGNE VERS LE FINANCEMENT DES ENTREPRISES)