{ "article": { "LEGIARTI000006319049": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319049", "URL": "article/LEGI/ARTI/00/00/06/31/90/LEGIARTI000006319049.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGSXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305947", "@num": "1135", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1135 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305347", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084569", "@fin": "2999-01-01", "#text": "TITRE II : RENFORCEMENT DES MOYENS FINANCIERS DE LA COLLECTIVITÉ DE CORSE.", "@debut": "1994-12-28" } ] }, "@cid": "JORFTEXT000000551860", "@nor": "BUDX9400011L", "@num": "94-1131", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000551860", "@c_titre_court": "Loi n°94-1131 du 27 décembre 1994" }, { "@fin": "2999-01-01", "#text": "Loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse (1)", "@debut": "1994-12-28", "@id_txt": "LEGITEXT000005617269", "@c_titre_court": "Loi n° 94-1131 du 27 décembre 1994" } ], "@date_publi": "1994-12-28", "@date_signature": "1994-12-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319049", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "750 bis A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305347", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0750ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 750 II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 11 IV Finances pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006319049", "@num": "7", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 7 () JORF 28 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191745", "@fin": "2999-01-01", "#text": "C : Corse - Régime temporaire", "@debut": "1985-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006305343", "@fin": "1991-12-31", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305344", "@fin": "1993-01-01", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305345", "@fin": "1994-09-02", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305346", "@fin": "1995-10-27", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305347", "@fin": "1998-04-22", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305348", "@fin": "2000-12-31", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305349", "@fin": "2001-12-29", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305350", "@fin": "2002-01-23", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305351", "@fin": "2006-01-01", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305352", "@fin": "2009-01-01", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058355", "@fin": "2012-01-01", "@num": "750 bis A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024435939", "@fin": "2999-01-01", "@num": "750 bis A", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les actes de partage de succession et les licitations de biens héréditaires répondant aux conditions prévues au II de l'article 750 établis entre le 1er janvier 1986 et le 31 décembre ((1997)) (1) sont exonérés du droit de 1 % à hauteur de la valeur des immeubles situés en Corse. Ces exonérations s'appliquent à condition que l'acte soit authentique et précise qu'il est établi dans le cadre du IV de l'article 11 de la loi n° 85-1403 du 30 décembre 1985.
\n
\n
(1) Modification de la loi 94-1131.
\n
" } }, "LEGIARTI000006305947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1135", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006305947", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1135AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-02-06 7B-1-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000878230", "#text": "Loi 85-1403 1985-12-30 art. 11 IV al. 1, al. 3 Finances pour 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006319049", "@num": "7", "#text": "Loi n°94-1131 du 27 décembre 1994 - art. 7 () JORF 28 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179993", "@fin": "2999-01-01", "#text": "14° : Indivisions successorales en Corse. Régime temporaire", "@debut": "1995-10-27" } ] }, "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": "LEGIARTI000049104388", "@fin": "1985-12-31", "@num": "1135", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305943", "@fin": "1991-12-31", "@num": "1135", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305944", "@fin": "1993-01-01", "@num": "1135", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305945", "@fin": "1994-09-02", "@num": "1135", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305946", "@fin": "1995-10-27", "@num": "1135", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305947", "@fin": "1998-04-22", "@num": "1135", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305948", "@fin": "2000-12-31", "@num": "1135", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305949", "@fin": "2001-12-29", "@num": "1135", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305950", "@fin": "2002-01-23", "@num": "1135", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305951", "@fin": "2009-01-01", "@num": "1135", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020058363", "@fin": "2999-01-01", "@num": "1135", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve qu'elles soient dressées entre le 1er janvier 1986 et le 31 décembre ((1997)) (1), les procurations et les attestations notariées après décès sont exonérées de toute perception au profit du Trésor lorsqu'elles sont établies en vue du règlement d'une indivision successorale comportant des biens immobiliers situés en Corse.
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Ces exonérations s'appliquent à condition que l'acte soit authentique et précise qu'il est établi dans le cadre du IV de l'article 11 de la loi n° 85-1403 du 30 décembre 1985.
\n
(1) Modification de la loi 94-1131..
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006305347", "cible": false, "cidtexte": "JORFTEXT000000551860", "id": "LEGIARTI000006319049", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305947", "cible": false, "cidtexte": "JORFTEXT000000551860", "id": "LEGIARTI000006319049", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319049", "liens_entrants": true }

Article 7 ENTIEREMENT_MODIF (LOI no 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse (1))