{ "article": { "LEGIARTI000006317408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "97", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317408", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317408.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECSXXXXXX097AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309438", "@num": "269", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 269 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310935", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310941", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147429", "@fin": "2999-01-01", "#text": "e : Simplification, harmonisation, allègement", "@debut": "1984-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134051", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114680", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084508", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1983-12-30" } ] }, "@cid": "JORFTEXT000000319977", "@num": "83-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000319977", "@c_titre_court": "Loi n°83-1179 du 29 décembre 1983" }, { "@fin": "2999-01-01", "#text": "Loi n° 83-1179 du 29 décembre 1983 de finances pour 1984 (1)", "@debut": "1984-01-01", "@id_txt": "LEGITEXT000006068781", "@c_titre_court": "Loi n° 83-1179 du 29 décembre 1983" } ], "@date_publi": "1983-12-30", "@date_signature": "1983-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317408", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006309438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "269", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309438", "URL": "article/LEGI/ARTI/00/00/06/30/94/LEGIARTI000006309438.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0269AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "#text": "CGI 256 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 257 7°, 9°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 243", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 244", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 245", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 77", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 78", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 79", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 80", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 82", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 84", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317408", "@num": "97", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 97 () JORF 30 décembre 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000047982545", "@num": "31", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045079967", "@num": "266 quinquies C", "#text": "Code des douanes - art. 266 quinquies C (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910408", "@num": "L3333-2", "#text": "Code général des collectivités territoriales - art. L3333-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983835", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021660990", "@num": "298 nonies", "#text": "Code général des impôts, CGI. - art. 298 nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467483", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162822", "@fin": "1985-01-01", "#text": "FAIT GENERATEUR.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147125", "@fin": "1989-01-01", "#text": "TAXE SUR LA VALEUR AJOUTEE", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133864", "@fin": "1989-01-01", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES ET TAXES ASSIMILEES", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000048213504", "@fin": "1952-04-15", "@num": "269", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438232", "@fin": "1954-08-15", "@num": "269", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049557042", "@fin": "1955-05-08", "@num": "269", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049694324", "@fin": "1979-07-01", "@num": "269", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309437", "@fin": "1983-12-30", "@num": "269", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309438", "@fin": "1985-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309439", "@fin": "1993-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309440", "@fin": "1994-09-02", "@num": "269", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309441", "@fin": "1996-05-12", "@num": "269", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309442", "@fin": "1998-04-22", "@num": "269", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309443", "@fin": "2000-03-31", "@num": "269", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309444", "@fin": "2000-12-31", "@num": "269", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309445", "@fin": "2002-03-31", "@num": "269", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309446", "@fin": "2003-12-24", "@num": "269", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309447", "@fin": "2004-03-27", "@num": "269", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309448", "@fin": "2006-07-16", "@num": "269", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309449", "@fin": "2007-03-06", "@num": "269", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309450", "@fin": "2010-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642715", "@fin": "2010-03-11", "@num": "269", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957383", "@fin": "2011-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412207", "@fin": "2013-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949891", "@fin": "2014-12-22", "@num": "269", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029946758", "@fin": "2021-07-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471093", "@fin": "2022-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914678", "@fin": "2023-01-01", "@num": "269", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983827", "@fin": "2999-01-01", "@num": "269", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Le fait générateur de la taxe est constitué :
\n
a Pour les livraisons et les achats, par la délivrance des biens et, pour les prestations de services y compris les travaux immobiliers, par l'exécution des services ou des travaux; pour les livraisons autres que celles visées au deuxième alinéa du II de l'article 256 ainsi que pour les prestations de services qui donnent lieu à l'établissement de décomptes ou à des encaissements successifs, le fait générateur est réputé intervenir lors de l'expiration des périodes auxquelles ces décomptes et encaissements se rapportent;
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b Pour les livraisons à soi-même entrant dans le champ d'application de l'article 257-7°, par la livraison qui doit intervenir, au plus tard, lors du dépôt à la mairie de la déclaration prévue par la réglementation relative au permis de construire (1);
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c Pour les mutations à titre onéreux ou les apports en société entrant dans le champ d'application du 7° de l'article 257, par l'acte qui constate l'opération ou, à défaut, par le transfert de propriété.
\n
2 La taxe est exigible :
\n
a Pour les livraisons et les achats visés au a du 1 et pour les opérations mentionnées au b et au c du 1, lors de la réalisation du fait générateur;
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b Pour les livraisons de viandes prévues à l'article 257-9°, lors du premier enlèvement en suite d'abattage;
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c Pour les prestations de services y compris les travaux immobiliers, lors de l'encaissement des acomptes, du prix, de la rémunération ou, sur autorisation du directeur des services fiscaux, d'après les débits (2).
\n
En cas d'escompte d'un effet de commerce, la taxe est exigible à la date du paiement de l'effet par le client.
\n
Les entrepreneurs de travaux immobiliers peuvent, dans des conditions et pour les travaux qui sont fixés par décret, opter pour le paiement de la taxe sur les livraisons (3).
\n
1) Annexe II, art. 243 à 245.
\n
2) Annexe III, art. 77.
\n
3) Annexe III, art. 78 à 84.
" } }, "LEGIARTI000006310935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 P", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310935", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AQXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 A Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317408", "@num": "97", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 97 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310933", "@fin": "1983-03-22", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310934", "@fin": "1983-12-30", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310935", "@fin": "1987-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310936", "@fin": "2003-12-31", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310937", "@fin": "2004-01-01", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310938", "@fin": "2006-01-06", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310939", "@fin": "2010-05-08", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022328914", "@fin": "2018-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural sont considérés comme des biens professionnels à condition que la durée du bail soit au minimum de dix-huit ans, qu'il ait été consenti par le bailleur à son conjoint, à leurs ascendants ou descendants, ou à leurs frères ou soeurs, et que le bien soit utilisé par le preneur dans l'exercice de sa profession principale.
\n
" } }, "LEGIARTI000006310941": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 Q", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310941", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310941.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885ARXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 793 1 4°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 885 P", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "JORF 30 décembre 1983)", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000313972", "#text": "LOI 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "LOI 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006317408", "@num": "97", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 97 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006310940", "@fin": "1983-12-30", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310941", "@fin": "1987-01-01", "@num": "885 Q", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310942", "@fin": "2003-12-31", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310943", "@fin": "2004-01-01", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310944", "@fin": "2006-01-06", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310945", "@fin": "2010-05-08", "@num": "885 Q", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022329004", "@fin": "2018-01-01", "@num": "885 Q", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous les conditions prévues à l'article 793-1-4°, les parts de groupements fonciers agricoles [*GFA*] et de groupements agricoles fonciers soumis aux dispositions de la loi complémentaire à la loi d'orientation agricole n° 62-933 du 8 août 1962 et de la loi n° 70-1299 du 31 décembre 1970 relative aux groupements fonciers agricoles [*GFA*] sont considérées comme des biens professionnels, sous réserve que ces parts soient représentatives d'apports constitués par des immeubles ou des droits immobiliers à destination agricole, que les baux à long terme consentis par le groupement répondent aux conditions prévues à l'article 885 P qu'ils aient consentis au détenteur de parts, à son conjoint, à leurs ascendants ou descendants, ou à leurs frères ou soeurs, et que le bien loué soit utilisé par le preneur dans l'exercice de sa profession principale.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310935", "cible": false, "cidtexte": "JORFTEXT000000319977", "id": "LEGIARTI000006317408", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310941", "cible": false, "cidtexte": "JORFTEXT000000319977", "id": "LEGIARTI000006317408", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309438", "cible": false, "cidtexte": "JORFTEXT000000319977", "id": "LEGIARTI000006317408", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317408", "liens_entrants": true }

Article 97 ENTIEREMENT_MODIF (Loi n°83-1179 du 29 décembre 1983 DE FINANCES POUR 1984)