{ "article": { "LEGIARTI000006317462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317462", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317462.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAECVXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006311305", "@num": "995", "#text": "Code général des impôts, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000320425", "@num": "84-1209", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 84-1209 du 29 décembre 1984 de finances rectificative pour 1984", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000320425", "@c_titre_court": "Loi n° 84-1209 du 29 décembre 1984" }, { "@fin": "2999-01-01", "#text": "Loi n° 84-1209 du 29 décembre 1984 de finances rectificative pour 1984 (1)", "@debut": "1984-12-30", "@id_txt": "LEGITEXT000006068825", "@c_titre_court": "Loi n° 84-1209 du 29 décembre 1984" } ], "@date_publi": "1984-12-30", "@date_signature": "1984-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317462", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006311305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "995", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-12-31", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311305", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311305.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0995AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1032", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 262 II 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274305", "@num": "16", "#text": "Loi n° 84-1209 du 29 décembre 1984 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000006317462", "@num": "17", "#text": "Loi n° 84-1209 du 29 décembre 1984 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000320425", "@numtexte": "84-1209", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162858", "@fin": "1989-01-01", "#text": "TAXE SUR LES CONVENTIONS D'ASSURANCES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000048571693", "@fin": "1979-07-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311303", "@fin": "1983-12-30", "@num": "995", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311304", "@fin": "1985-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311305", "@fin": "1987-12-31", "@num": "995", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311318", "@fin": "2007-12-22", "@num": "995", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017845167", "@fin": "2010-05-08", "@num": "995", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022329722", "@fin": "2011-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023378172", "@fin": "2013-07-28", "@num": "995", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027795472", "@fin": "2016-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "2013-07-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962060", "@fin": "2018-01-01", "@num": "995", "@etat": 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Sont exonérés de la taxe spéciale sur les conventions d'assurances :

1° Les réassurances, sous réserve de ce qui est dit à l'article 1000 ;

2° Les assurances bénéficiant, en vertu de dispositions exceptionnelles, de l'exonération des droits de timbre et d'enregistrement sauf celles souscrites auprès des sociétés ou caisses d'assurances mutuelles agricoles visées à l'article 1032. Toutefois, les contrats souscrits auprès de ces sociétés ou caisses couvrant les risques de toute nature afférents aux récoltes, cultures, cheptel vif, cheptel mort, bâtiments affectés aux exploitations agricoles et exclusivement nécessaires au fonctionnement de celles-ci ainsi que les contrats d'assurance maladie complémentaire souscrits auprès de ces mêmes organismes demeurent exonérés ;

Le régime défini à la deuxième phrase du premier alinéa s'applique notamment aux camions, camionnettes, fourgonnettes à utilisations exclusivement utilitaires ;

3° Les contrats d'assurance sur corps et facultés des navires de commerce et des navires de pêche souscrits contre les risques de toute nature de navigation maritime ;

4° Les contrats d'assurance sur corps des aéronefs souscrits par les compagnies de navigation aérienne mentionnées à l'article 262-II-4° contre les risques, de toute nature, de navigation aérienne ;

5° Les contrats d'assurances en cas de décès qui garantissent le versement d'un capital ou d'une rente viagère à un enfant de l'assuré atteint d'une infirmité qui l'empêche, soit de se livrer dans des conditions normales de rentabilité à une activité professionnelle, soit, s'il est âgé de moins de dix-huit ans, d'acquérir une instruction ou une formation professionnelle d'un niveau normal ;

6° Les contrats d'assurances sur les risques de gel et de tempêtes sur récoltes ou sur bois sur pied.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311305", "cible": false, "cidtexte": "JORFTEXT000000320425", "id": "LEGIARTI000006317462", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317462", "liens_entrants": true }

Article 17 ENTIEREMENT_MODIF (Loi n° 84-1209 du 29 décembre 1984 de finances rectificative pour 1984)