{ "article": { "LEGIARTI000006423980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "274", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-07-01", "DATE_DEBUT": "1976-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006423980", "URL": "article/LEGI/ARTI/00/00/06/42/39/LEGIARTI000006423980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00274AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888294", "#text": "Loi 75-617 1975-07-11 art. 1 JORF 12 juillet 1975 en vigueur le 1er janvier 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888294", "@numtexte": "75-617", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "JORFARTI000001310196", "@num": "23", "#text": "Loi n°75-617 du 11 juillet 1975 - art. 23, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000888294", "@numtexte": "75-617", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006283821", "@num": "24", "#text": "Loi n°75-617 du 11 juillet 1975 - art. 24 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000888294", "@numtexte": "75-617", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006423992", "@num": "275", "#text": "Code civil - art. 275 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424003", "@num": "275-1", "#text": "Code civil - art. 275-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424016", "@num": "276", "#text": "Code civil - art. 276 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423890", "@num": "276-4", "#text": "Code civil - art. 276-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038310973", "@num": "303", "#text": "Code civil - art. 303 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006411890", "@num": "1080", "#text": "Code de procédure civile - art. 1080 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907661", "@num": "1133 ter", "#text": "Code général des impôts, CGI. - art. 1133 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907654", "@num": "199 octodecies", "#text": "Code général des impôts, CGI. - art. 199 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165476", "@fin": "2005-01-01", "#text": "Paragraphe 3 : Des prestations compensatoires.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149995", "@fin": "2005-01-01", "#text": "Section 2 : Des conséquences du divorce pour les époux.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136152", "@fin": "2999-01-01", "#text": "Chapitre III : Des conséquences du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006423980", "@fin": "2000-07-01", "@num": "274", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006423981", "@fin": "2005-01-01", "@num": "274", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006423982", "@fin": "2999-01-01", "@num": "274", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la consistance des biens de l'époux débiteur de la prestation compensatoire le permet, celle-ci prend la forme d'un capital.
\n
" } }, "LEGIARTI000006303315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303315", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CFXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000204809", "#text": "Loi 2000-596 2000-06-30 art. 18 III", "@sens": "source", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "LEGIARTI000006284651", "@num": "18", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 18 (V) JORF 1er juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191620", "@fin": "2001-03-31", "#text": "18° : Réduction d'impôt accordée au titre des intérêts des prêts à la consommation", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements de sommes d'argent mentionnés au 1 de l'article 275 du code civil et à l'article 275-1 du même code, s'ils sont effectués sur une période au plus égale à douze mois à compter de la date à laquelle le jugement de divorce est passé en force de chose jugée, ouvrent droit à une réduction d'impôt sur le revenu lorsqu'ils proviennent de personnes domiciliées en France au sens de l'article 4 B.
\n
La réduction d'impôt est égale à 25 % du montant des versements effectués conformément à la convention de divorce homologuée par le juge ou fixé par le jugement de divorce, en application de l'article 274 du code civil. Les sommes ouvrant droit à réduction d'impôt sont retenues dans la limite de 200 000 F sur la période mentionnée à l'alinéa précédent.
\n
Lorsque les versements sont répartis sur l'année au cours de laquelle le jugement de divorce est passé en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements effectués au cours de l'année considérée et l'ensemble des versements que le débiteur de la prestation compensatoire s'est engagé à réaliser sur la période visée au premier alinéa.
" } }, "LEGIARTI000006303316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303316", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303316.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CFXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000204809", "#text": "Loi 2000-596 2000-06-30 art. 18 III", "@sens": "source", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191621", "@fin": "2999-01-01", "#text": "19° : Réduction d'impôt accordée au titre des prestations compensatoires réglées en capital ou par attribution d'un bien ou d'un droit", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les versements de sommes d'argent mentionnés au 1 de l'article 275 du code civil et à l'article 275-1 du même code, s'ils sont effectués sur une période au plus égale à douze mois à compter de la date à laquelle le jugement de divorce est passé en force de chose jugée, ouvrent droit à une réduction d'impôt sur le revenu lorsqu'ils proviennent de personnes domiciliées en France au sens de l'article 4 B.
\n
La réduction d'impôt est égale à 25 % du montant des versements effectués conformément à la convention de divorce homologuée par le juge ou fixé par le jugement de divorce, en application de l'article 274 du code civil. Les sommes ouvrant droit à réduction d'impôt sont retenues dans la limite de 200 000 F sur la période mentionnée au premier alinéa.
\n
Lorsque les versements sont répartis sur l'année au cours de laquelle le jugement de divorce est passé en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements effectués au cours de l'année considérée et l'ensemble des versements que le débiteur de la prestation compensatoire s'est engagé à réaliser sur la période visée au premier alinéa.
" } }, "LEGIARTI000006303317": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006303317", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303317.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CFXXXXXAC" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux jugements prononcés en application de la loi n° 2000-596 du 30 juin 2000 relative à la prestation compensatoire en matière de divorce.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006321290", "@num": "2", "#text": "Loi - art. 2 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321343", "@num": "51", "#text": "Loi - art. 51 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "Loi 2001-1276 2001-12-28 art. 2 III", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-01-19 5B-3-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-04-25 5B-9-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191621", "@fin": "2999-01-01", "#text": "19° : Réduction d'impôt accordée au titre des prestations compensatoires réglées en capital ou par attribution d'un bien ou d'un droit", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les versements de sommes d'argent mentionnés au 1 de l'article 275 du code civil et à l'article 275-1 du même code, s'ils sont effectués sur une période au plus égale à douze mois à compter de la date à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée, ouvrent droit à une réduction d'impôt sur le revenu lorsqu'ils proviennent de personnes domiciliées en France au sens de l'article 4 B.
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La réduction d'impôt est égale à 25 % du montant des versements effectués conformément à la convention de divorce homologuée par le juge ou fixé par le jugement de divorce, en application de l'article 274 du code civil. Les sommes ouvrant droit à réduction d'impôt sont retenues dans la limite de 30 500 euros sur la période mentionnée au premier alinéa.
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Lorsque les versements sont répartis sur l'année au cours de laquelle le jugement de divorce que celui-ci résulte ou non d'une demande conjointe (1), est passé en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements effectués au cours de l'année considérée et l'ensemble des versements que le débiteur de la prestation compensatoire s'est engagé à réaliser sur la période visée au premier alinéa.
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II. Les dispositions du I ne s'appliquent pas lorsque la prestation compensatoire est versée pour partie sous forme de rente.
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" } }, "LEGIARTI000006303318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006303318", "URL": "article/LEGI/ARTI/00/00/06/30/33/LEGIARTI000006303318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199CFXXXXXAD" } }, "NOTA": { "CONTENU": "
La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'article 33 II.
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" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284819", "@num": "26", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 26 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423909", "@num": "279-1", "#text": "Code civil - art. 279-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191621", "@fin": "2999-01-01", "#text": "19° : Réduction d'impôt accordée au titre des prestations compensatoires réglées en capital ou par attribution d'un bien ou d'un droit", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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La réduction d'impôt est égale à 25 % du montant des versements effectués, des biens ou des droits attribués, retenu pour la valeur fixée dans la convention de divorce homologuée par le juge ou par le jugement de divorce, et dans la limite d'un plafond égal à 30 500 € apprécié par rapport à la période mentionnée au premier alinéa.

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Lorsque la prestation compensatoire prend la forme d'une rente conformément aux dispositions des articles 276,278 et 279-1 du code civil, la substitution d'un capital aux arrérages futurs, versé ou attribué sur une période au plus égale à douze mois à compter de la date à laquelle le jugement prononçant la conversion est passé en force de chose jugée, ouvre également droit à la réduction d'impôt. Son assiette est alors égale au capital total reconstitué limité à 30 500 € et retenu dans la proportion qui existe entre le capital dû à la date de la conversion et le capital total reconstitué à cette même date. Le capital total reconstitué s'entend de la valeur du capital versé ou attribué à la date de conversion, majoré de la somme des rentes versées jusqu'au jour de la conversion et revalorisées en fonction de la variation de l'indice moyen annuel des prix à la consommation constatée entre l'année de versement de la rente et celle de la conversion.

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Lorsque le versement des sommes d'argent, l'attribution de biens ou de droits s'effectuent sur l'année au cours de laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe, ou le jugement prononçant la conversion de rente en capital, sont passés en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements de sommes d'argent, des biens ou des droits attribués au cours de l'année considérée, et le montant total du capital tel que celui-ci a été fixé dans le jugement de divorce ou le jugement prononçant la conversion que le débiteur de la prestation compensatoire s'est engagé à effectuer sur la période mentionnée au premier alinéa.

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II. Nonobstant la situation visée au troisième alinéa, Les dispositions du I ne s'appliquent pas lorsque la prestation compensatoire est versée pour partie sous forme de rente.

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" } }, "LEGIARTI000006305936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1133 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305936", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305936.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1133ACXXXXXAA" } }, "NOTA": { "CONTENU": "
Nota : La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'art. 32 II.
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" }, "LIENS": { "LIEN": [ { "#text": "CGI 1020, 80 quater, 748, 32 II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284821", "@num": "28", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 28 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@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": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423889", "@num": "276-4", "#text": "Code civil - art. 276-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423909", "@num": "279-1", "#text": "Code civil - art. 279-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424075", "@num": "280", "#text": "Code civil - art. 280 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179798", "@fin": "2999-01-01", "#text": "12° : Réunion de l'usufruit à la nue-propriété", "@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": "LEGIARTI000006305936", "@fin": "2005-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305937", "@fin": "2020-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907661", "@fin": "2999-01-01", "@num": "1133 ter", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve de l'application de l'imposition prévue à l'article 1020 du présent code, les versements en capital effectués en application des articles 274, 278 et 279-1 du code civil et qui ne sont pas soumis aux dispositions de l'article 80 quater du présent code sont assujettis, lorsqu'ils proviennent de biens autres que ceux visés à l'article 748, à la perception d'une imposition fixe de 75 euros.
\n
Ces dispositions sont applicables aux conversions en capital effectuées en application des articles 276-4 et 280 du code civil.
" } }, "LEGIARTI000006305937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1133 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305937", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1133ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322670", "@num": "73", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 73 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@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": "LEGIARTI000006305335", "@num": "748", "#text": "Code général des impôts, CGI. - art. 748 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302936", "@num": "80 quater", "#text": "Code général des impôts, CGI. - art. 80 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423889", "@num": "276-4", "#text": "Code civil - art. 276-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423909", "@num": "279-1", "#text": "Code civil - art. 279-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424075", "@num": "280", "#text": "Code civil - art. 280 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022867538", "@fin": "2999-01-01", "#text": "12° ter : Versements en capital au titre de la prestation compensatoire", "@debut": "2005-12-31" } ] }, "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": "LEGIARTI000006305936", "@fin": "2005-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305937", "@fin": "2020-12-31", "@num": "1133 ter", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907661", "@fin": "2999-01-01", "@num": "1133 ter", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve de l'application de l'imposition prévue à l'article 1020 du présent code, les versements en capital effectués en application des articles 274,278 et 279-1 du code civil et qui ne sont pas soumis aux dispositions de l'article 80 quater du présent code sont assujettis, lorsqu'ils proviennent de biens autres que ceux visés à l'article 748, à la perception d'une imposition fixe de 125 €.

\n
\n

Ces dispositions sont applicables aux conversions en capital effectuées en application des articles 276-4 et 280 du code civil.

\n
" } }, "LEGIARTI000006411890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1080", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006411890", "URL": "article/LEGI/ARTI/00/00/06/41/18/LEGIARTI000006411890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PBAXXXXXXXX5X1080AAAXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000850274", "#text": "Décret n°55-22 du 4 janvier 1955 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000850274", "@numtexte": "55-22", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-01-04" }, { "@id": "JORFTEXT000000507244", "#text": "Décret 75-1123 1975-12-05 JORF 9 décembre 1975 rectificatif JORF 27 janvier 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000507244", "@numtexte": "75-1123", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-05" }, { "@id": "LEGIARTI000006235576", "@num": "3", "#text": "Décret n°2004-1158 du 29 octobre 2004 - art. 3 () JORF 31 octobre 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000237595", "@nortexte": "JUSC0420832D", "@numtexte": "2004-1158", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006235578", "@num": "5", "#text": "Décret n°2004-1158 du 29 octobre 2004 - art. 5 () JORF 31 octobre 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000237595", "@nortexte": "JUSC0420832D", "@numtexte": "2004-1158", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006181716", "@fin": "2999-01-01", "#text": "Paragraphe 2 : La prestation compensatoire", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006165234", "@fin": "2999-01-01", "#text": "Sous-section I : Dispositions générales", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149739", "@fin": "2017-01-01", "#text": "Section II : Le divorce et la séparation de corps", "@debut": "2005-01-01" }, { "@id": "LEGISCTA000033747798", "@fin": "2021-01-01", "#text": "Section II : Le divorce judiciaire et la séparation de corps", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000039644536", "@fin": "2999-01-01", "#text": "Section II : Le divorce et la séparation de corps judiciaires", "@debut": "2021-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006135949", "@fin": "2999-01-01", "#text": "Chapitre V : La procédure en matière familiale", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117260", "@fin": "2999-01-01", "#text": "Titre Ier : Les personnes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089132", "@fin": "2999-01-01", "#text": "Livre III : Dispositions particulières à certaines matières", "@debut": "1981-09-19" }, { "@id": "LEGISCTA000048519014", "@fin": "1981-09-19", "#text": "Livre III : Dispositions particulières à certaines matières", "@debut": "1976-01-01" } ] }, "@cid": "LEGITEXT000006070716", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de procédure civile", "@debut": "1976-01-01", "@id_txt": "LEGITEXT000006070716", "@c_titre_court": "Code de procédure civile" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006411889", "@fin": "2005-01-01", "@num": "1080", "@etat": "MODIFIE", "@debut": "1987-07-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006411890", "@fin": "2999-01-01", "@num": "1080", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des biens ou des droits sont attribués à titre de prestation compensatoire en application du 2° de l'article 274 du code civil, la convention homologuée ou la décision qui prononce le divorce précise leur valeur.
\n
Lorsque ces biens ou droits sont soumis à la publicité foncière, elle précise en outre les mentions nécessaires à la publication du titre de propriété dans les formes prévues par le décret n° 55-22 du 4 janvier 1955 portant réforme de la publicité foncière.
" } }, "LEGIARTI000006423890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006423890", "URL": "article/LEGI/ARTI/00/00/06/42/38/LEGIARTI000006423890.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00276EAXXAB" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284654", "@num": "20", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006235571", "@num": "1", "#text": "Décret n°2004-1157 du 29 octobre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787189", "@nortexte": "JUSC0420831D", "@numtexte": "2004-1157", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033460822", "@num": "279", "#text": "Code civil - art. 279 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424105", "@num": "280-1", "#text": "Code civil - art. 280-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907661", "@num": "1133 ter", "#text": "Code général des impôts, CGI. - art. 1133 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-87 CE 2003-10-13 (Parlement et Conseil)", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006284811", "@num": "18", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 18 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000030254067", "@num": "33", "#text": "Loi n° 2004-439 du 26 mai 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165474", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des prestations compensatoires.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149994", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences du divorce pour les époux", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136152", "@fin": "2999-01-01", "#text": "Chapitre III : Des conséquences du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006423889", "@fin": "2005-01-01", "@num": "276-4", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006423890", "@fin": "2999-01-01", "@num": "276-4", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le débiteur d'une prestation compensatoire sous forme de rente peut, à tout moment, saisir le juge d'une demande de substitution d'un capital à tout ou partie de la rente. La substitution s'effectue selon des modalités fixées par décret en Conseil d'Etat.
\n
Le créancier de la prestation compensatoire peut former la même demande s'il établit qu'une modification de la situation du débiteur permet cette substitution, notamment lors de la liquidation du régime matrimonial.
\n
Les modalités d'exécution prévues aux articles 274, 275 et 275-1 sont applicables. Le refus du juge de substituer un capital à tout ou partie de la rente doit être spécialement motivé.
" } }, "LEGIARTI000006423992": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006423992", "URL": "article/LEGI/ARTI/00/00/06/42/39/LEGIARTI000006423992.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00275AAXXAC" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284655", "@num": "21", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284811", "@num": "18", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 18 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284799", "@num": "6", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 6 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000030254067", "@num": "33", "#text": "Loi n° 2004-439 du 26 mai 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006303317", "@num": "199 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424002", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424003", "@num": "275-1", "#text": "Code civil - art. 275-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423890", "@num": "276-4", "#text": "Code civil - art. 276-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033460822", "@num": "279", "#text": "Code civil - art. 279 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424076", "@num": "280", "#text": "Code civil - art. 280 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424105", "@num": "280-1", "#text": "Code civil - art. 280-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021504233", "@num": "1136-2", "#text": "Code de procédure civile - art. 1136-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907576", "@num": "80 quater", "#text": "Code général des impôts, CGI. - art. 80 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165474", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des prestations compensatoires.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149994", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences du divorce pour les époux", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136152", "@fin": "2999-01-01", "#text": "Chapitre III : Des conséquences du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006423990", "@fin": "2000-07-01", "@num": "275", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006423991", "@fin": "2005-01-01", "@num": "275", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006423992", "@fin": "2999-01-01", "@num": "275", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le débiteur n'est pas en mesure de verser le capital dans les conditions prévues par l'article 274, le juge fixe les modalités de paiement du capital, dans la limite de huit années, sous forme de versements périodiques indexés selon les règles applicables aux pensions alimentaires.

Le débiteur peut demander la révision de ces modalités de paiement en cas de changement important de sa situation. A titre exceptionnel, le juge peut alors, par décision spéciale et motivée, autoriser le versement du capital sur une durée totale supérieure à huit ans.

Le débiteur peut se libérer à tout moment du solde du capital indexé.

Après la liquidation du régime matrimonial, le créancier de la prestation compensatoire peut saisir le juge d'une demande en paiement du solde du capital indexé.

" } }, "LEGIARTI000006424003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "275-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006424003", "URL": "article/LEGI/ARTI/00/00/06/42/40/LEGIARTI000006424003.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00275BAXXAC" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284650", "@num": "17", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "LEGIARTI000006284655", "@num": "21", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284811", "@num": "18", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 18 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006307919", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303317", "@num": "199 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302939", "@num": "80 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423992", "@num": "275", "#text": "Code civil - art. 275 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423890", "@num": "276-4", "#text": "Code civil - art. 276-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424063", "@num": "279", "#text": "Code civil - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165474", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des prestations compensatoires.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149994", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences du divorce pour les époux", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136152", "@fin": "2999-01-01", "#text": "Chapitre III : Des conséquences du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424001", "@fin": "2000-07-01", "@num": "275-1", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424002", "@fin": "2005-01-01", "@num": "275-1", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006424003", "@fin": "2999-01-01", "@num": "275-1", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités de versement prévues au premier alinéa de l'article 275 ne sont pas exclusives du versement d'une partie du capital dans les formes prévues par l'article 274.
\n
" } }, "LEGIARTI000006424016": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "276", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006424016", "URL": "article/LEGI/ARTI/00/00/06/42/40/LEGIARTI000006424016.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00276AAXXAC" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "#text": "Directive 2003-87 CE 2003-10-13 (Parlement et Conseil)", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006756850", "@num": "1", "#text": "Loi n° 73-5 du 2 janvier 1973 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322541", "@numtexte": "73-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-02" }, { "@id": "LEGIARTI000006756857", "@num": "7-1", "#text": "Loi n° 73-5 du 2 janvier 1973 - art. 7-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322541", "@numtexte": "73-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-02" }, { "@id": "LEGIARTI000006286363", "@num": "8", "#text": "Décret n°73-216 du 1 mars 1973 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494379", "@numtexte": "73-216", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1973-03-01" }, { "@id": "LEGIARTI000006755989", "@num": "15", "#text": "Loi n°75-618 du 11 juillet 1975 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522103", "@numtexte": "75-618", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "LEGIARTI000006316895", "@num": "61", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006286349", "@num": "22", "#text": "Décret n°75-1339 du 31 décembre 1975 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000858478", "@numtexte": "75-1339", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-31" }, { "@id": "LEGIARTI000006756849", "@num": "9", "#text": "Loi n°84-1171 du 22 décembre 1984 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501096", "@numtexte": "84-1171", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-22" }, { "@id": "LEGIARTI000006768582", "@num": "18", "#text": "Décret n°85-560 du 30 mai 1985 - art. 18 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000700676", "@numtexte": "85-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-05-30" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006284650", "@num": "17", "#text": "Loi n°2000-596 du 30 juin 2000 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000204809", "@nortexte": "JUSX9802720L", "@numtexte": "2000-596", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-30" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284811", "@num": "18", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 18 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000030254067", "@num": "33", "#text": "Loi n° 2004-439 du 26 mai 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006423950", "@num": "271", "#text": "Code civil - art. 271 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743450", "@num": "L581-3", "#text": "Code de la sécurité sociale. - art. L581-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006750786", "@num": "R581-9", "#text": "Code de la sécurité sociale. - art. R581-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021504233", "@num": "1136-2", "#text": "Code de procédure civile - art. 1136-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006410721", "@num": "465-1", "#text": "Code de procédure civile - art. 465-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398600", "@num": "L161-3", "#text": "Code des procédures civiles d'exécution - art. L161-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044629357", "@num": "L213-1", "#text": "Code des procédures civiles d'exécution - art. L213-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025024948", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907661", "@num": "1133 ter", "#text": "Code général des impôts, CGI. - art. 1133 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907654", "@num": "199 octodecies", "#text": "Code général des impôts, CGI. - art. 199 octodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042907576", "@num": "80 quater", "#text": "Code général des impôts, CGI. - art. 80 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165474", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Des prestations compensatoires.", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149994", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences du divorce pour les époux", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136152", "@fin": "2999-01-01", "#text": "Chapitre III : Des conséquences du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424014", "@fin": "2000-07-01", "@num": "276", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424015", "@fin": "2005-01-01", "@num": "276", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006424016", "@fin": "2999-01-01", "@num": "276", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A titre exceptionnel, le juge peut, par décision spécialement motivée, lorsque l'âge ou l'état de santé du créancier ne lui permet pas de subvenir à ses besoins, fixer la prestation compensatoire sous forme de rente viagère. Il prend en considération les éléments d'appréciation prévus à l'article 271.
\n
Le montant de la rente peut être minoré, lorsque les circonstances l'imposent, par l'attribution d'une fraction en capital parmi les formes prévues à l'article 274.
" } }, "LEGIARTI000006424416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "303", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-25", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006424416", "URL": "article/LEGI/ARTI/00/00/06/42/44/LEGIARTI000006424416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00303AAXXAB" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006422675", "@num": "207", "#text": "Code civil - art. 207 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424045", "@num": "277", "#text": "Code civil - art. 277 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424138", "@num": "281", "#text": "Code civil - art. 281 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-87 CE 2003-10-13 (Parlement et Conseil)", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000439268", "#text": "Loi 2004-439 2004-05-26 art. 32 I : Champ d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" }, { "@id": "LEGIARTI000006284813", "@num": "20", "#text": "Loi n°2004-439 du 26 mai 2004 - art. 20 () JORF 27 mai 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000439268", "@nortexte": "JUSX0300062L", "@numtexte": "2004-439", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-05-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150009", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences de la séparation de corps", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136157", "@fin": "2999-01-01", "#text": "Chapitre IV : De la séparation de corps", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424415", "@fin": "2005-01-01", "@num": "303", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424416", "@fin": "2019-03-25", "@num": "303", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038310973", "@fin": "2999-01-01", "@num": "303", "@etat": "VIGUEUR", "@debut": "2019-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La séparation de corps laisse subsister le devoir de secours ; le jugement qui la prononce ou un jugement postérieur fixe la pension alimentaire qui est due à l'époux dans le besoin.
\n
Cette pension est attribuée sans considération des torts. L'époux débiteur peut néanmoins invoquer, s'il y a lieu, les dispositions de l'article 207, alinéa 2.
\n
Cette pension est soumise aux règles des obligations alimentaires.
\n
Toutefois, lorsque la consistance des biens de l'époux débiteur s'y prête, la pension alimentaire est remplacée, en tout ou partie, par la constitution d'un capital, selon les règles des articles 274 à 275-1,277 et 281. Si ce capital devient insuffisant pour couvrir les besoins du créancier, celui-ci peut demander un complément sous forme de pension alimentaire.
" } }, "LEGIARTI000033460775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033460775", "URL": "article/LEGI/ARTI/00/00/33/46/07/LEGIARTI000033460775.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'article 33 II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033423848", "@num": "50", "#text": "LOI n°2016-1547 du 18 novembre 2016 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000033418805", "@nortexte": "JUSX1515639L", "@numtexte": "2016-1547", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-11-18" }, { "@id": "LEGIARTI000048844176", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033460829", "@num": "278", "#text": "Code civil - art. 278 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423909", "@num": "279-1", "#text": "Code civil - art. 279-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191621", "@fin": "2999-01-01", "#text": "19° : Réduction d'impôt accordée au titre des prestations compensatoires réglées en capital ou par attribution d'un bien ou d'un droit", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006303315", "@fin": "2001-03-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2000-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303316", "@fin": "2001-12-29", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303317", "@fin": "2005-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006303318", "@fin": "2017-01-01", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033460775", "@fin": "2020-12-31", "@num": "199 octodecies", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907654", "@fin": "2999-01-01", "@num": "199 octodecies", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Les versements de sommes d'argent et l'attribution de biens ou de droits effectués en exécution de la prestation compensatoire dans les conditions et selon les modalités définies aux articles 274 et 275 du code civil sur une période, conformément à la convention de divorce par consentement mutuel prenant la forme d'un acte sous signature privée contresigné par avocats, déposé au rang des minutes d'un notaire, ou à la convention de divorce homologuée par le juge ou au jugement de divorce, au plus égale à douze mois à compter de la date à laquelle la convention de divorce par consentement mutuel prenant la forme d'un acte sous signature privée contresigné par avocats déposé au rang des minutes d'un notaire a acquis force exécutoire ou à laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe, est passé en force de chose jugée, ouvrent droit à une réduction d'impôt sur le revenu lorsqu'ils proviennent de personnes domiciliées en France au sens de l'article 4 B. \n

La réduction d'impôt est égale à 25 % du montant des versements effectués, des biens ou des droits attribués, retenu pour la valeur fixée dans la convention de divorce par consentement mutuel prenant la forme d'un acte sous signature privée contresigné par avocats, déposé au rang des minutes d'un notaire, ou dans la convention de divorce homologuée par le juge ou par le jugement de divorce, et dans la limite d'un plafond égal à 30 500 € apprécié par rapport à la période mentionnée au premier alinéa.

Lorsque le versement des sommes d'argent, l'attribution de biens ou de droits s'effectuent sur l'année au cours de laquelle la convention de divorce par consentement mutuel prenant la forme d'un acte sous signature privée contresigné par avocats, déposé au rang des minutes d'un notaire, a acquis force exécutoire ou de l'année au cours de laquelle le jugement de divorce, que celui-ci résulte ou non d'une demande conjointe, ou le jugement prononçant la conversion de rente en capital, sont passés en force de chose jugée et l'année suivante, le montant ouvrant droit à réduction d'impôt au titre de la première année ne peut excéder le montant du plafond mentionné au deuxième alinéa multiplié par le rapport existant entre le montant des versements de sommes d'argent, des biens ou des droits attribués au cours de l'année considérée, et le montant total du capital tel que celui-ci a été fixé dans le jugement de divorce ou le jugement prononçant la conversion que le débiteur de la prestation compensatoire s'est engagé à effectuer sur la période mentionnée au premier alinéa.

II. Nonobstant la situation visée au troisième alinéa, Les dispositions du I ne s'appliquent pas lorsque la prestation compensatoire est versée pour partie sous forme de rente.

" } }, "LEGIARTI000038310973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "303", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-03-25" } }, "META_COMMUN": { "ID": "LEGIARTI000038310973", "URL": "article/LEGI/ARTI/00/00/38/31/09/LEGIARTI000038310973.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038262582", "@num": "24", "#text": "LOI n°2019-222 du 23 mars 2019 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000038261631", "@nortexte": "JUST1806695L", "@numtexte": "2019-222", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-03-23" }, { "@id": "LEGIARTI000006422675", "@num": "207", "#text": "Code civil - art. 207", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424045", "@num": "277", "#text": "Code civil - art. 277", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424138", "@num": "281", "#text": "Code civil - art. 281", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-03-14", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150009", "@fin": "2999-01-01", "#text": "Section 2 : Des conséquences de la séparation de corps", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136157", "@fin": "2999-01-01", "#text": "Chapitre IV : De la séparation de corps", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117751", "@fin": "2999-01-01", "#text": "Titre VI : Du divorce", "@debut": "1976-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089697", "@fin": "2999-01-01", "#text": "Livre Ier : Des personnes", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424415", "@fin": "2005-01-01", "@num": "303", "@etat": "MODIFIE", "@debut": "1976-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006424416", "@fin": "2019-03-25", "@num": "303", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038310973", "@fin": "2999-01-01", "@num": "303", "@etat": "VIGUEUR", "@debut": "2019-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La séparation de corps laisse subsister le devoir de secours ; le jugement qui la prononce ou un jugement postérieur fixe la pension alimentaire qui est due à l'époux dans le besoin. La pension alimentaire peut aussi être prévue par la convention de séparation de corps par consentement mutuel.

Cette pension est attribuée sans considération des torts. L'époux débiteur peut néanmoins invoquer, s'il y a lieu, les dispositions de l'article 207, alinéa 2.

Cette pension est soumise aux règles des obligations alimentaires.

Toutefois, lorsque la consistance des biens de l'époux débiteur s'y prête, la pension alimentaire est remplacée, en tout ou partie, par la constitution d'un capital, selon les règles des articles 274 à 275-1,277 et 281. Si ce capital devient insuffisant pour couvrir les besoins du créancier, celui-ci peut demander un complément sous forme de pension alimentaire.

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La loi 2004-439 du 26 mai 2004 entre en vigueur le 1er janvier 2005 sauf pour les exceptions citées par l'article 33 II.
\n
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II. (Abrogé)

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Sous réserve de l'application de l'imposition prévue à l'article 1020 du présent code, les versements en capital effectués en application de l'article 274, du second alinéa de l'article 276 et des articles, 278 et 279-1 du code civil et qui ne sont pas soumis aux dispositions de l'article 80 quater du présent code sont assujettis, lorsqu'ils proviennent de biens autres que ceux visés à l'article 748, à la perception d'une imposition fixe de 125 €.

Ces dispositions sont applicables aux conversions en capital effectuées en application des articles 276-4 et 280 du code civil.

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Modification des art. 180, 215 et 228 du code civil, de l'art. L. 44 du code des pensions civiles et militaires de retraite, de l'art. 357 du code pénal, de l'art. 39 de la loi du 29 juillet 1881 sur la liberté de la presse. Abrogation des al. 2 et 3 de l'art. 214 du code civil, de la 2ème phrase de l'art. 162 du code civil et de l'art. 164, al. 2. Ajout de l'art. 1122-2 au code rural, des art. 324, al. 2, et des art. 336 à 339 du code pénal." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877119", "#text": "Loi du 29 juillet 1881", "@sens": "source", "@cidtexte": "JORFTEXT000000877119", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1881-07-29" }, { "@id": "LEGIARTI000006787912", "@num": "20", "#text": "Arrêté du 13 novembre 1963 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000625722", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-11-13" }, { "@id": "JORFTEXT000000322541", "#text": "Loi n°73-5 du 2 janvier 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000322541", "@numtexte": "73-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1973-01-02" }, { "@id": "LEGIARTI000006756856", "@num": "7", "#text": "Loi n°73-5 du 2 janvier 1973 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322541", "@numtexte": "73-5", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-02" }, { "@id": "LEGIARTI000006756857", "@num": "7-1", "#text": "Loi n°73-5 du 2 janvier 1973 - 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art. 324 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490315", "@num": "336", "#text": "CODE PENAL - art. 336 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490316", "@num": "337", "#text": "CODE PENAL - art. 337 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490317", "@num": "338", "#text": "CODE PENAL - art. 338 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490318", "@num": "339", "#text": "CODE PENAL - art. 339 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490339", "@num": "356-1", "#text": "CODE PENAL - art. 356-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490342", "@num": "357", "#text": "CODE PENAL - art. 357 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490225", "@num": "357-2", "#text": "CODE PENAL - art. 357-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006490228", "@num": "357-3", "#text": "CODE PENAL - art. 357-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071029", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006421587", "@num": "108", "#text": "Code civil - art. 108 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006421596", "@num": "108-1", "#text": "Code civil - art. 108-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006421603", "@num": "108-2", "#text": "Code civil - art. 108-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006421610", "@num": "108-3", "#text": "Code civil - art. 108-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422125", "@num": "162", "#text": "Code civil - art. 162 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422140", "@num": "164", "#text": "Code civil - art. 164 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422425", "@num": "180", "#text": "Code civil - art. 180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422766", "@num": "215", "#text": "Code civil - art. 215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422931", "@num": "228", "#text": "Code civil - art. 228 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422957", "@num": "229", "#text": "Code civil - art. 229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422982", "@num": "230", "#text": "Code civil - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006422994", "@num": "231", "#text": "Code civil - art. 231 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423012", "@num": "232", "#text": "Code civil - art. 232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423050", "@num": "233", "#text": "Code civil - art. 233 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423062", "@num": "234", "#text": "Code civil - art. 234 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423068", "@num": "235", "#text": "Code civil - art. 235 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423069", "@num": "236", "#text": "Code civil - art. 236 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423070", "@num": "237", "#text": "Code civil - art. 237 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423088", "@num": "238", "#text": "Code civil - art. 238 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423098", "@num": "239", "#text": "Code civil - art. 239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423099", "@num": "240", "#text": "Code civil - art. 240 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423107", "@num": "241", "#text": "Code civil - art. 241 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423123", "@num": "242", "#text": "Code civil - art. 242 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423163", "@num": "243", "#text": "Code civil - art. 243 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423135", "@num": "244", "#text": "Code civil - art. 244 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423145", "@num": "245", "#text": "Code civil - art. 245 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423174", "@num": "246", "#text": "Code civil - art. 246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423255", "@num": "247", "#text": "Code civil - art. 247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423291", "@num": "248", "#text": "Code civil - art. 248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423269", "@num": "248-1", "#text": "Code civil - art. 248-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423302", "@num": "249", "#text": "Code civil - art. 249 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423309", "@num": "249-1", "#text": "Code civil - art. 249-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423318", "@num": "249-2", "#text": "Code civil - art. 249-2 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423327", "@num": "249-3", "#text": "Code civil - art. 249-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423336", "@num": "249-4", "#text": "Code civil - art. 249-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423349", "@num": "250", "#text": "Code civil - art. 250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423396", "@num": "251", "#text": "Code civil - art. 251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423406", "@num": "252", "#text": "Code civil - art. 252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423417", "@num": "252-1", "#text": "Code civil - art. 252-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423445", "@num": "252-2", "#text": "Code civil - art. 252-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423427", "@num": "252-3", "#text": "Code civil - art. 252-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423517", "@num": "253", "#text": "Code civil - art. 253 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423526", "@num": "254", "#text": "Code civil - art. 254 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423535", "@num": "255", "#text": "Code civil - art. 255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423562", "@num": "256", "#text": "Code civil - art. 256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423544", "@num": "257", "#text": "Code civil - art. 257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423579", "@num": "258", "#text": "Code civil - art. 258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423591", "@num": "259", "#text": "Code civil - art. 259 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423599", "@num": "259-1", "#text": "Code civil - art. 259-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423610", "@num": "259-2", "#text": "Code civil - art. 259-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423619", "@num": "259-3", "#text": "Code civil - art. 259-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423647", "@num": "260", "#text": "Code civil - art. 260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423656", "@num": "261", "#text": "Code civil - art. 261 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423665", "@num": "261-1", "#text": "Code civil - art. 261-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423675", "@num": "261-2", "#text": "Code civil - art. 261-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423684", "@num": "262", "#text": "Code civil - art. 262 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423709", "@num": "262-1", "#text": "Code civil - art. 262-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423692", "@num": "262-2", "#text": "Code civil - art. 262-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423739", "@num": "263", "#text": "Code civil - art. 263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423765", "@num": "264", "#text": "Code civil - art. 264 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423820", "@num": "265", "#text": "Code civil - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423823", "@num": "266", "#text": "Code civil - art. 266 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423825", "@num": "267", "#text": "Code civil - art. 267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423827", "@num": "267-1", "#text": "Code civil - art. 267-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423829", "@num": "268", "#text": "Code civil - art. 268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423845", "@num": "268-1", "#text": "Code civil - art. 268-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423862", "@num": "269", "#text": "Code civil - art. 269 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423870", "@num": "270", "#text": "Code civil - art. 270 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423950", "@num": "271", "#text": "Code civil - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423960", "@num": "272", "#text": "Code civil - art. 272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423973", "@num": "273", "#text": "Code civil - art. 273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423980", "@num": "274", "#text": "Code civil - art. 274 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006423990", "@num": "275", "#text": "Code civil - art. 275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424001", "@num": "275-1", "#text": "Code civil - art. 275-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424014", "@num": "276", "#text": "Code civil - art. 276 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424025", "@num": "276-1", "#text": "Code civil - art. 276-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424035", "@num": "276-2", "#text": "Code civil - art. 276-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424045", "@num": "277", "#text": "Code civil - art. 277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424052", "@num": "278", "#text": "Code civil - art. 278 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424061", "@num": "279", "#text": "Code civil - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424075", "@num": "280", "#text": "Code civil - art. 280 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424104", "@num": "280-1", "#text": "Code civil - art. 280-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424138", "@num": "281", "#text": "Code civil - art. 281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424141", "@num": "282", "#text": "Code civil - art. 282 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424142", "@num": "283", "#text": "Code civil - art. 283 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424143", "@num": "284", "#text": "Code civil - art. 284 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424144", "@num": "285", "#text": "Code civil - art. 285 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424163", "@num": "285-1", "#text": "Code civil - art. 285-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424180", "@num": "286", "#text": "Code civil - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424187", "@num": "287", "#text": "Code civil - art. 287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424192", "@num": "287-1", "#text": "Code civil - art. 287-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424211", "@num": "288", "#text": "Code civil - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424218", "@num": "289", "#text": "Code civil - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424228", "@num": "290", "#text": "Code civil - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424238", "@num": "291", "#text": "Code civil - art. 291 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424247", "@num": "292", "#text": "Code civil - art. 292 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424256", "@num": "293", "#text": "Code civil - art. 293 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424267", "@num": "294", "#text": "Code civil - art. 294 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424278", "@num": "294-1", "#text": "Code civil - art. 294-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424288", "@num": "295", "#text": "Code civil - art. 295 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424311", "@num": "296", "#text": "Code civil - art. 296 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424336", "@num": "297", "#text": "Code civil - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424344", "@num": "298", "#text": "Code civil - art. 298 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424362", "@num": "299", "#text": "Code civil - art. 299 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424393", "@num": "300", "#text": "Code civil - art. 300 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424403", "@num": "301", "#text": "Code civil - art. 301 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424369", "@num": "302", "#text": "Code civil - art. 302 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424415", "@num": "303", "#text": "Code civil - art. 303 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424376", "@num": "304", "#text": "Code civil - art. 304 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424433", "@num": "305", "#text": "Code civil - art. 305 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424442", "@num": "306", "#text": "Code civil - art. 306 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424446", "@num": "307", "#text": "Code civil - art. 307 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424471", "@num": "308", "#text": "Code civil - art. 308 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006424526", "@num": "310", "#text": "Code civil - art. 310 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006427219", "@num": "389-4", "#text": "Code civil - art. 389-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006427255", "@num": "389-6", "#text": "Code civil - art. 389-6 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031087724", "@num": "L262-10", "#text": "Code de l'action sociale et des familles - art. L262-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041398817", "@num": "L262-10", "#text": "Code de l'action sociale et des familles - art. L262-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047453055", "@num": "L262-10", "#text": "Code de l'action sociale et des familles - art. L262-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019869061", "@num": "L262-10", "#text": "Code de l'action sociale et des familles - art. L262-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797256", "@num": "L262-35", "#text": "Code de l'action sociale et des familles - art. L262-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797258", "@num": "L262-35", "#text": "Code de l'action sociale et des familles - art. L262-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797257", "@num": "L262-35", "#text": "Code de l'action sociale et des familles - art. L262-35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006797259", "@num": "L262-35", "#text": "Code de l'action sociale et des familles - art. L262-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362774", "@num": "L44", "#text": "Code des pensions civiles et militaires de retrait - art. L44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006362776", "@num": "L45", "#text": "Code des pensions civiles et militaires de retrait - art. L45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070302", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581037", "@num": "1122-2", "#text": "Code rural ancien - art. 1122-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315353", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315353", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 75-617 du 11 juillet 1975", "MCS_TXT": { "MC": [ "DIVORCE", "ETAT-CIVIL", "REFORME DU DIVORCE", "GARDE D'ENFANT", "CRIME PASSIONNEL", "SECURITE SOCIALE", "TRIBUNAL", "REGIME MATRIMONIAL", "PRESSE", "TRANSFERT DE DOMICILE", "ADULTERE", "CODE CIVIL", "RETRAITE", "PENSION ALIMENTAIRE", "AGRICULTURE", "SEPARATION DE CORPS", "ASSURANCE VIEILLESSE", "LIBERTE DE LA PRESSE", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "PENSION DE REVERSION", "CODE PENAL", "ENTREE EN VIGUEUR", "PENSIONS", "COUR", "CODE" ] }, "TITREFULL": "Loi n° 75-617 du 11 juillet 1975 portant réforme du divorce" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000888294", "NUM": "75-617", "DATE_PUBLI": "1975-07-12", "DATE_TEXTE": "1975-07-11", "ORIGINE_PUBLI": "JORF n°0161 du 12 juillet 1975", "PAGE_DEB_PUBLI": 7171, "PAGE_FIN_PUBLI": 7178 } }, "META_COMMUN": { "ID": "JORFTEXT000000888294", "URL": "texte/version/JORF/TEXT/00/00/00/88/82/JORFTEXT000000888294.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX975617" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000888294", "cible": true, "cidtexte": "LEGITEXT000006070721", "id": "LEGIARTI000006423980", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006423980", "liens_entrants": true }

Article 274 AUTONOME MODIFIE, en vigueur du 01/01/1976 au 01/07/2000 (Code civil)