{ "article": { "LEGIARTI000006320533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006320533", "URL": "article/LEGI/ARTI/00/00/06/32/05/LEGIARTI000006320533.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006309536", "@num": "287", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147537", "@fin": "2999-01-01", "#text": "B : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134150", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET REVENUS AUTORISES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114764", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084616", "@fin": "2999-01-01", "#text": "Première partie : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006320533", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006309536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309536", "URL": "article/LEGI/ARTI/00/00/06/30/95/LEGIARTI000006309536.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0287AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 302 septies A, 262 ter, 258 A, 256 bis, 283, 258 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320533", "@num": "6", "#text": "Loi - art. 6 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000018034288", "@num": "35", "#text": "Loi n°2007-309 du 5 mars 2007 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000248397", "@nortexte": "MCCX0600104L", "@numtexte": "2007-309", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-03-05" }, { "@id": "LEGIARTI000020353667", "@num": "92", "#text": "LOI n°2009-258\n du 5 mars 2009 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020352071", "@nortexte": "MCCX0821956L", "@numtexte": "2009-258", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-03-05" }, { "@id": "LEGIARTI000025048252", "@num": "18", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027844157", "#text": "Décret n°2013-732 du 12 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027842618", "@nortexte": "EFIE1317876D", "@numtexte": "2013-732", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-08-12" }, { "@id": "LEGITEXT000030043096", "#text": "DÉCRET n°2014-1686 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030002270", "@nortexte": "FCPE1413227D", "@numtexte": "2014-1686", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030741870", "#text": "DÉCRET n°2015-669 du 15 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030741405", "@nortexte": "FCPE1431100D", "@numtexte": "2015-669", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-15" }, { "@id": "LEGIARTI000036255321", "@num": "5", "#text": "Décret n°2017-1749 du 22 décembre 2017 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000036252190", "@nortexte": "CPAB1722542D", "@numtexte": "2017-1749", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-22" }, { "@id": "LEGIARTI000036354036", "@num": "34", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000044948905", "@num": "7", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045863557", "@nortexte": "ECOE2213215D", "@numtexte": "2022-851", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-03" }, { "@id": "LEGITEXT000046327629", "#text": "Arrêté du 22 septembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046327638", "@num": "1", "#text": "Arrêté du 22 septembre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046326568", "@nortexte": "ECOE2225510A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-22" }, { "@id": "LEGIARTI000046385526", "@num": "1", "#text": "Arrêté du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383471", "@nortexte": "ECOE2218934A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-07" }, { "@id": "LEGIARTI000047214602", "@num": "2", "#text": "Décret n°2023-122 du 21 février 2023 - 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art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047979917", "@nortexte": "ECOE2312891D", "@numtexte": "2023-786", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-17" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000049791909", "#text": "Décret n°2024-605 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790294", "@nortexte": "ECOD2416865D", "@numtexte": "2024-605", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000050738112", "@num": "2", "#text": "Arrêté du 4 décembre 2024 - 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L137-28 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044872602", "@num": "266 undecies", "#text": "Code des douanes - art. 266 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036255820", "@num": "D2333-82-5", "#text": "Code général des collectivités territoriales - art. 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art. 1582 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029961860", "@num": "1600-0 Q", "#text": "Code général des impôts, CGI. - art. 1600-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701039", "@num": "1605 ter", "#text": "Code général des impôts, CGI. - art. 1605 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030063263", "@num": "1609 quintricies", "#text": "Code général des impôts, CGI. - art. 1609 quintricies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038885459", "@num": "1609 septtricies", "#text": "Code général des impôts, CGI. - art. 1609 septtricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031742753", "@num": "1609 sextricies", "#text": "Code général des impôts, CGI. - art. 1609 sextricies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983728", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466911", "@num": "1609 tertricies", "#text": "Code général des impôts, CGI. - art. 1609 tertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517151", "@num": "1609 untricies", "#text": "Code général des impôts, CGI. - art. 1609 untricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641245", "@num": "1613 ter", "#text": "Code général des impôts, CGI. - art. 1613 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713742", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313601", "@num": "1693", "#text": "Code général des impôts, CGI. - art. 1693 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038817737", "@num": "1693 quater B", "#text": "Code général des impôts, CGI. - art. 1693 quater B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041534638", "@num": "1695", "#text": "Code général des impôts, CGI. - art. 1695 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983701", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059687", "@num": "235 ter X", "#text": "Code général des impôts, CGI. - art. 235 ter X (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447781", "@num": "235 ter ZD bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZD bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912117", "@num": "235 ter ZE", "#text": "Code général des impôts, CGI. - art. 235 ter ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031779544", "@num": "235 ter ZE bis", "#text": "Code général des impôts, CGI. - art. 235 ter ZE bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815081", "@num": "235 ter ZF", "#text": "Code général des impôts, CGI. - art. 235 ter ZF (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910192", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817232", "@num": "283", "#text": "Code général des impôts, CGI. - art. 283 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304470", "@num": "293 A", "#text": "Code général des impôts, CGI. - art. 293 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675677", "@num": "295 A", "#text": "Code général des impôts, CGI. - art. 295 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835065", "@num": "297 A", "#text": "Code général des impôts, CGI. - art. 297 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873402", "@num": "298 bis", "#text": "Code général des impôts, CGI. - art. 298 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084454", "@num": "300", "#text": "Code général des impôts, CGI. - art. 300 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993486", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752131", "@num": "302 bis KD", "#text": "Code général des impôts, CGI. - art. 302 bis KD (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364812", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084768", "@num": "302 bis KH", "#text": "Code général des impôts, CGI. - art. 302 bis KH (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826666", "@num": "302 bis MB", "#text": "Code général des impôts, CGI. - art. 302 bis MB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050084828", "@num": "302 bis MA", "#text": "Code général des impôts, CGI. - art. 302 bis VTA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447771", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036362302", "@num": "302 bis ZC", "#text": "Code général des impôts, CGI. - art. 302 bis ZC (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041480036", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873011", "@num": "302 septies-0 AA", "#text": "Code général des impôts, CGI. - art. 302 septies-0 AA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294506", "@num": "242 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030783025", "@num": "242 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066036", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295555", "@num": "242-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974877", "@num": "244", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066011", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066006", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296208", "@num": "383 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067048", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067035", "@num": "111 quater U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298728", "@num": "95 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045131962", "@num": "95 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 95 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023831526", "@num": "32", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300366", "@num": "38", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030190488", "@num": "39", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386263", "@num": "41 septies M", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046386269", "@num": "41 septies P", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046327698", "@num": "41-0 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41-0 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045866114", "@num": "50 duodecies A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020190686", "@num": "204 ter A", "#text": "Code général des impôts, annexe II, CGIANII. - art. 204 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826459", "@num": "242 sexies", "#text": "Code général des impôts, annexe II, CGIANII. - art. 242 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826480", "@num": "384 D", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 384 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826491", "@num": "95", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049826488", "@num": "95 C", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 95 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045865801", "@num": "98 ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 98 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300361", "@num": "39 bis", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 39 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-11-17 3F-3-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 (3è al. du CGI 287)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191928", "@fin": "2999-01-01", "#text": "B : Déclarations de recettes", "@debut": "1985-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179656", "@fin": "2999-01-01", "#text": "I : Obligations générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162565", "@fin": "2999-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000048218593", "@fin": "1951-05-26", "@num": "287", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049357256", 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1. Tout redevable de la taxe sur la valeur ajoutée est tenu de remettre à la recette des impôts dont il dépend et dans le délai fixé par arrêté une déclaration conforme au modèle prescrit par l'administration.
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2. Les redevables soumis au régime réel normal d'imposition déposent mensuellement la déclaration visée au 1 indiquant, d'une part, le montant total des opérations réalisées, d'autre part, le détail des opérations taxables. La taxe exigible est acquittée tous les mois.
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Ces redevables peuvent, sur leur demande, être autorisés, dans des conditions qui sont fixées par arrêté du ministre de l'économie et des finances, à disposer d'un délai supplémentaire d'un mois.
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Lorsque la taxe exigible annuellement est inférieure à 12 000 F, ils sont admis à déposer leurs déclarations par trimestre civil.
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3. Les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A déposent au titre de chaque année ou exercice une déclaration qui détermine la taxe due au titre de la période et le montant des acomptes trimestriels pour la période ultérieure.
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Des acomptes trimestriels sont versés en avril, juillet, octobre et décembre. Ils sont égaux au quart de la taxe due au titre de l'année ou de l'exercice précédent avant déduction de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, à l'exception de l'acompte dû en décembre qui est égal au cinquième de cette taxe. Le complément d'impôt éventuellement exigible est versé lors du dépôt de la déclaration annuelle mentionnée au premier alinéa.
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S'il estime que le montant des acomptes déjà versés au titre de l'année ou de l'exercice est égal ou supérieur au montant de la taxe qui sera finalement due, le redevable peut se dispenser de nouveaux versements en remettant au comptable chargé du recouvrement de ladite taxe, avant la date d'exigibilité du prochain versement à effectuer, une déclaration datée et signée.
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S'il estime que la taxe due à raison des opérations réalisées au cours d'un trimestre, après imputation de la taxe sur la valeur ajoutée relative aux biens constituant des immobilisations, est inférieure d'au moins 10 % au montant de l'acompte correspondant, calculé selon les modalités prévues au deuxième alinéa, le redevable peut diminuer à due concurrence le montant de cet acompte, en remettant au comptable chargé du recouvrement, au plus tard à la date d'exigibilité de l'acompte, une déclaration datée et signée. Si ces opérations ont été réalisées au cours d'une période inférieure à trois mois, la modulation n'est admise que si la taxe réellement due est inférieure d'au moins 10 % à l'acompte réduit au prorata du temps.
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S'il estime que la taxe sera supérieure d'au moins 10 % à celle qui a servi de base aux acomptes, il peut modifier le montant de ces derniers.
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Les nouveaux redevables sont autorisés, lors de leur première année d'imposition, à acquitter la taxe sur la valeur ajoutée par acomptes trimestriels dont ils déterminent eux-mêmes le montant mais dont chacun doit représenter au moins 80 % de l'impôt réellement dû pour le trimestre correspondant.
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Les conditions d'application du présent 3, notamment les modalités de versement et de remboursement des acomptes, sont fixées par décret en Conseil d'Etat (1).
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4. En cas de cession ou de cessation d'une activité professionnelle, les redevables sont tenus de souscrire dans les trente jours la déclaration prévue au 1. Toutefois, ce délai est porté à soixante jours pour les entreprises placées sous le régime simplifié d'imposition.
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5. Dans la déclaration prévue au 1, doivent notamment être identifiés :
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a) D'une part, le montant total, hors taxe sur la valeur ajoutée, des livraisons de bien exonérées en vertu du I de l'article 262 ter, des livraisons de biens installés ou montés sur le territoire d'un autre Etat membre de la Communauté européenne, et des livraisons dont le lieu n'est pas situé en France en application des dispositions de l'article 258 A ;
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b) D'autre part, le montant total, hors taxe sur la valeur ajoutée, des acquisitions intracommunautaires mentionnées au I de l'article 256 bis, et, le cas échéant, des livraisons de biens expédiés ou transportés à partir d'un autre Etat membre de la Communauté européenne et installés ou montés en France, des livraisons de biens dont le lieu est situé en France en application des dispositions de l'article 258 B et des livraisons de biens effectuées en France pour lesquelles le destinataire de la livraison est désigné comme redevable de la taxe en application des dispositions du 2 ter de l'article 283.
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(1) Ces dispositions entrent en vigueur à compter de l'acompte dû en juillet 1999.
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Article 6 ENTIEREMENT_MODIF (LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1))