{ "article": { "LEGIARTI000006318739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "66", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318739", "URL": "article/LEGI/ARTI/00/00/06/31/87/LEGIARTI000006318739.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFXXXXXXX066AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305903", "@num": "1115", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1115 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000179313", "@nor": "BUDX9200212L", "@num": "92-1476", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000179313", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" }, { "@fin": "2999-01-01", "#text": "Loi n° 92-1476 du 31 décembre 1992 de finances rectificative pour 1992 (1)", "@debut": "1993-01-05", "@id_txt": "LEGITEXT000006080747", "@c_titre_court": "Loi n° 92-1476 du 31 décembre 1992" } ], "@date_publi": "1993-01-04", "@date_signature": "1992-12-31", "@num_parution_jo": "3" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318739", "@fin": "2999-01-01", "@num": "66", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1115", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006305903", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305903.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1115AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1020", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 257 6°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 290", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318739", "@num": "66", "#text": "Loi - art. 66 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000048845683", "@num": "1020", "#text": "Code général des impôts, CGI. - art. 1020 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031219381", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030829535", "@num": "266 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 266 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modifications directes incorporées dans l'édition du 18 août 1993", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179787", "@fin": "1996-05-12", "#text": "Achats en vue de la revente", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162657", "@fin": "2999-01-01", "#text": "Section IX : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000049094322", "@fin": "1979-07-01", "@num": "1115", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305901", "@fin": "1990-12-30", "@num": "1115", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305902", "@fin": "1993-01-05", "@num": "1115", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305903", "@fin": "1996-05-12", "@num": "1115", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305904", "@fin": "2002-03-31", "@num": "1115", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305905", "@fin": "2004-12-31", "@num": "1115", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305906", "@fin": "2007-02-21", "@num": "1115", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305907", "@fin": "2010-03-11", "@num": "1115", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957577", "@fin": "2011-06-12", "@num": "1115", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024188977", "@fin": "2999-01-01", "@num": "1115", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article 1020, les achats effectués par les personnes qui réalisent les affaires définies à l'article 257-6° sont exonérés des droits et taxes de mutation à condition :
\n
- d'une part, qu'elles se conforment aux obligations particulières qui leur sont faites par l'article 290;
\n
-d'autre part, qu'elles fassent connaître leur intention de revendre dans un délai de quatre ans.
\n
-En cas d'acquisitions successives par des personnes mentionnées ci-dessus, le délai imparti au premier acquéreur s'impose à chacune de ces personnes. Pour les biens acquis avant le 1er janvier 1993, le délai mentionné aux deux alinéas précédents et en cours à cette date est prorogé jusqu'au 31 décembre 1996.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305903", "cible": false, "cidtexte": "JORFTEXT000000179313", "id": "LEGIARTI000006318739", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006318739", "liens_entrants": true }

Article 66 ENTIEREMENT_MODIF (LOI de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) (1))