{ "article": { "LEGIARTI000006317480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317480", "URL": "article/LEGI/ARTI/00/00/06/31/74/LEGIARTI000006317480.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDAXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006777044", "@num": "1", "#text": "Loi n°1885-03-28 du 28 mars 1885 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691946", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1885-03-28" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006314311", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693456", "@num": "85-695", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693456", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier.", "@debut": "1985-07-12", "@id_txt": "LEGITEXT000006068907", "@c_titre_court": "Loi n° 85-695 du 11 juillet 1985" } ], "@date_publi": "1985-07-12", "@date_signature": "1985-07-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317480", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006274514": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274514", "URL": "article/LEGI/ARTI/00/00/06/27/45/LEGIARTI000006274514.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDCXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 96 A, 200 A, 94 A, 94 B, 94 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001867267", "@num": "9", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 9, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006302697", "@num": "150 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307368", "@num": "150 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302698", "@num": "150 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307373", "@num": "150 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314311", "@num": "150 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306944", "@num": "1649 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000693429", "@num": "85-1404", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°85-1404 du 30 décembre 1985 DE FINANCES RECTIFICATIVE POUR 1985", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000693429", "@c_titre_court": "Loi n°85-1404 du 30 décembre 1985" }, { "@fin": "2999-01-01", "#text": "Loi n° 85-1404 du 30 décembre 1985 de finances rectificative pour 1985 (1)", "@debut": "1985-12-31", "@id_txt": "LEGITEXT000006068884", "@c_titre_court": "Loi n° 85-1404 du 30 décembre 1985" } ], "@date_publi": "1985-12-31", "@date_signature": "1985-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274514", "@fin": "2999-01-01", "@num": "15", "@etat": "VIGUEUR", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001867239", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées, directement ou par personnes interposées, sur le marché à terme d'instruments financiers mentionné aux articles 8 et 9 de la loi n° 85-695 du 11 juillet 1985 précitée par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles du présent article.
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II - Pour chaque opération, le profit ou la perte est égal à la différence reçue ou versée par l'entremise de la chambre de compensation à la date de la cession du contrat ou de son dénouement.
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Le profit imposable est net des frais et taxes acquittés par le cédant.
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III - Les profits nets réalisés dans le cadre de contrats se référant à des emprunts obligataires sont, sous réserve des dispositions du paragraphe II ci-dessus, imposés dans les conditions prévues à l'article 96 A et au taux prévu à l'article 200 A du code général des impôts. Les pertes sont soumises aux dispositions du 6 de l'article 94 A du même code.
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IV - Les profits nets réalisés dans le cadre de contrats autres que ceux visés au paragraphe III ci-dessus sont imposés dans les conditions prévues par le premier alinéa de l'article 94 B du code général des impôts.
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Les pertes sont soumises aux dispositions de l'article 94 C du même code.
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V - Les personnes et organismes concourant à l'activité du marché visé au paragraphe I ainsi que ceux qui concourent à l'activité des marchés à terme de marchandises doivent communiquer à l'administration le montant des profits et plus-values nets réalisés sur ces marchés.
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VI - Un décret fixe les conditions d'application des paragraphes I à V ci-dessus, notamment les opérations comptables qu'ils nécessitent ainsi que les obligations déclaratives des contribuables et des personnes ou organismes mentionnés au paragraphe V.
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VII - Les dispositions du présent article sont applicables aux opérations réalisées à compter du 1er janvier 1986.
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" } }, "LEGIARTI000006314311": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314311", "URL": "article/LEGI/ARTI/00/00/06/31/43/LEGIARTI000006314311.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 quater à CGI 150 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001867267", "@num": "9", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 9, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084299", "@fin": "1987-06-18", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT IMPOTS D'ETAT IMPOTS DIRECTS ET TAXES ASSIMILEES IMPOT SUR LE REVENU REVENUS IMPOSABLES", "@debut": "1985-12-31" } ] }, "@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": "LEGIARTI000006314311", "@fin": "1987-06-18", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées, directement ou par personnes interposées, sur le marché à terme d'instruments financiers mentionné aux articles 8 et 9 de la loi n° 85-695 du 11 juillet 1985 par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles fixées aux articles 150 quater à 150 septies.
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" } }, "LEGIARTI000006314368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1987-06-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006314368", "URL": "article/LEGI/ARTI/00/00/06/31/43/LEGIARTI000006314368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 quater à 150 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001867267", "@num": "9", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 9, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006707203", "@num": "44", "#text": "Loi n°87-416 du 17 juin 1987 - art. 44 () JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n° 2013-1279 du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000020058591", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468265", "@num": "155", "#text": "Code général des impôts, CGI. - art. 155 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037099717", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306944", "@num": "1649 bis C", "#text": "Code général des impôts, CGI. - art. 1649 bis C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356820", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356817", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356812", "@num": "41 septdecies K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442592", "@num": "L96 CA", "#text": "Livre des procédures fiscales - art. L96 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029311769", "@num": "R96 CA-1", "#text": "Livre des procédures fiscales - art. R96 CA-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006314368", "@fin": "2014-01-01", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448389", "@fin": "2017-01-01", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815809", "@fin": "2018-01-01", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428027", "@fin": "2018-12-01", "@num": "150 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526716", "@fin": "2999-01-01", "@num": "150 ter", "@etat": "VIGUEUR", "@debut": "2018-12-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions propres aux bénéfices professionnels, les profits résultant des opérations réalisées en France, directement ou par personne interposée, sur un marché à terme d'instruments financiers par des personnes physiques fiscalement domiciliées en France sont imposés suivant les règles fixées aux articles 150 quater à 150 septies.
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" } }, "LEGIARTI000006777044": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-07-27", "DATE_DEBUT": "1985-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006777044", "URL": "article/LEGI/ARTI/00/00/06/77/70/LEGIARTI000006777044.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AGEAEXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317480", "@num": "8", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 8 () JORF 12 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "LEGIARTI000006445200", "@num": "1965", "#text": "Code civil - art. 1965 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000691946", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi du 28 mars 1885 SUR LES MARCHES A TERME", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000691946", "@c_titre_court": "Loi du 28 mars 1885" }, { "@fin": "2019-12-13", "#text": "Loi du 28 mars 1885 sur les marchés à terme", "@debut": "1885-03-28", "@id_txt": "LEGITEXT000006073428", "@c_titre_court": "Loi du 28 mars 1885" } ], "@date_publi": "1885-04-08", "@date_signature": "1885-03-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006777043", "@fin": "1985-07-12", "@num": "1", "@etat": "MODIFIE", "@debut": "1885-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006777044", "@fin": "1991-07-27", "@num": "1", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006777045", "@fin": "1994-01-05", "@num": "1", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006777046", "@fin": "1994-08-10", "@num": "1", "@etat": "MODIFIE", "@debut": "1994-01-05", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006777047", "@fin": "1996-07-04", "@num": "1", "@etat": "ABROGE", "@debut": "1994-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tous marchés à terme sur effets publics et autres, tous marchés à livrer portant sur valeurs mobilières, denrées ou marchandises ainsi que tous marchés sur taux d'intérêt sont reconnus légaux. Nul ne peut, pour se soustraire aux obligations qui en résultent, se prévaloir de l'article 1965 du code civil, lors même qu'ils se résoudraient par le paiement d'une simple différence.
\n
" } }, "LEGIARTI000006302697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302697", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006297845", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302697", "@fin": "2014-01-01", "@num": "150 quater", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour chaque opération, le profit ou la perte est égal à la différence reçue ou versée par l'entremise de la chambre de compensation à la date de la cession du contrat ou de son dénouement.
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Le profit imposable est net des frais et taxes acquittés par le cédant.
" } }, "LEGIARTI000006302698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302698", "URL": "article/LEGI/ARTI/00/00/06/30/26/LEGIARTI000006302698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 41 septdecies à 41 septdecies G", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 43", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000028417118", "@num": "150 undecies", "#text": "Code général des impôts, CGI. - art. 150 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191578", "@fin": "2014-01-01", "#text": "VII bis : Profits réalisés en France sur les marchés à terme, sur les marchés d'options négociables et sur les opérations de bons d'option", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000028448391", "@fin": "2999-01-01", "#text": "VII bis : Profits réalisés sur des instruments financiers à terme", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006302698", "@fin": "2014-01-01", "@num": "150 septies", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret fixe les conditions d'application des articles 150 ter à 150 sexies, notamment les opérations comptables qu'ils nécessitent ainsi que les obligations déclaratives des contribuables (1).
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(1) Annexe III, art. 41 septdecies à 41 septdecies G.
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" } }, "LEGIARTI000006306944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306944", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693429", "#text": "Loi 85-1404 1985-12-30 art. 15 V, VI Finances rectificative pour 1985 JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes et organismes concourant à l'activité du marché à terme d'instruments financiers visé à l'article 150 ter ainsi que ceux qui concourent à l'activité des marchés à terme de marchandises doivent communiquer à l'administration le montant des profits et plus-values nets réalisés sur ces marchés.

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Un décret fixe les conditions d'application du présent article, notamment les opérations comptables qu'il nécessite et les obligations déclaratives des personnes ou organismes.

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(1) Annexe III, art. 41 septedecies E à 41 septedecies G.

\n
\n
" } }, "LEGIARTI000006307368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307368", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307368.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 200 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 94 A 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 96 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Decret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@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": "LEGIARTI000006307368", "@fin": "1987-06-18", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307369", "@fin": "1993-08-18", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307370", "@fin": "1999-03-31", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307371", "@fin": "2000-03-31", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307372", "@fin": "2013-01-01", "@num": "150 quinquies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026946860", "@fin": "2014-01-01", "@num": "150 quinquies", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les profits nets réalisés dans le cadre de contrats se référant à des emprunts obligataires sont, sous réserve des dispositions de l'article 150 quater, imposés dans les conditions prévues à l'article 96 A et au taux prévu à l'article 200 A.
\n
Les pertes sont soumises aux dispositions du 6 de l'article 94 A.
" } }, "LEGIARTI000006307373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-06-18", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307373", "URL": "article/LEGI/ARTI/00/00/06/30/73/LEGIARTI000006307373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0150AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 124 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 124 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 150 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985 finances rectificative pour 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006297848", "@num": "41 septdecies I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162771", "@fin": "2007-09-01", "#text": "REVENUS IMPOSABLES.", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147110", "@fin": "2007-09-01", "#text": "IMPOT SUR LE REVENU", "@debut": "1971-01-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133862", "@fin": "2007-09-01", "#text": "IMPOTS DIRECTS", "@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": "LEGIARTI000006307373", "@fin": "1986-06-18", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307374", "@fin": "1990-06-15", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1987-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307375", "@fin": "1993-08-18", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307376", "@fin": "2003-12-24", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307377", "@fin": "2013-01-01", "@num": "150 sexies", "@etat": "MODIFIE", "@debut": "2003-12-24", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026946908", "@fin": "2014-01-01", "@num": "150 sexies", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les profits nets réalisés dans le cadre de contrats autres que ceux visés à l'article 150 quinquies sont imposés dans les conditions prévues par le premier alinéa de l'article 94 B.
\n
Les pertes sont soumises aux dispositions de l'article 124 C.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006314368", "cible": false, "cidtexte": "JORFTEXT000000693456", "id": "LEGIARTI000006317480", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314311", "cible": false, "cidtexte": "JORFTEXT000000693456", "id": "LEGIARTI000006317480", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006777044", "cible": false, "cidtexte": "JORFTEXT000000693456", "id": "LEGIARTI000006317480", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006274514", "cible": false, "cidtexte": "JORFTEXT000000693456", "id": "LEGIARTI000006317480", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317480", "liens_entrants": true }

Article 8 ENTIEREMENT_MODIF (Loi n° 85-695 du 11 juillet 1985 portant diverses dispositions d'ordre économique et financier)