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I. – Les droits de mutation à titre gratuit et le droit de partage peuvent être acquittés par la remise d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique, ou d'immeubles situés dans les zones d'intervention du Conservatoire de l'espace littoral et des rivages lacustres définies à l'article L. 243-1 du code rural dont la situation ainsi que l'intérêt écologique ou paysager justifient la conservation à l'état naturel.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé par la loi 95-1346).

(1) Annexe II, art. 384 A.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312806", "cible": false, "cidtexte": "JORFTEXT000000191068", "id": "LEGIARTI000006319360", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319360", "liens_entrants": true }

Article 26 ENTIEREMENT_MODIF (LOI de finances pour 1996 (n° 95-1346 du 30 décembre 1995))