{ "article": { "LEGIARTI000006431452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "777", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1804-03-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006431452", "URL": "article/LEGI/ARTI/00/00/06/43/14/LEGIARTI000006431452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X00777AAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006310389", "@num": "790", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 790 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1803-04-19", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 1803-04-19 promulguée le 29 avril 1803", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006150534", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136273", "@fin": "2999-01-01", "#text": "Chapitre IV : De l'option de l'héritier", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117929", "@fin": "2999-01-01", "#text": "Titre Ier : Des successions", "@debut": "1804-03-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@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": "LEGIARTI000006431452", "@fin": "2007-01-01", "@num": "777", "@etat": "MODIFIE", "@debut": "1804-03-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006431453", "@fin": "2999-01-01", "@num": "777", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'effet de l'acceptation remonte au jour de l'ouverture de la succession.
\n
" } }, "LEGIARTI000006310389": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "790", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310389", "URL": "article/LEGI/ARTI/00/00/06/31/03/LEGIARTI000006310389.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0790AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319967", "@num": "17", "#text": "Loi - art. 17 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000021629565", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430014", "@num": "787 C", "#text": "Code général des impôts, CGI. - art. 787 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435749", "@num": "1075", "#text": "Code civil - art. 1075 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006431452", "@num": "777", "#text": "Code civil - art. 777 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-02-17 7G-2-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 1998-03-17 7G-5-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199108", "@fin": "2999-01-01", "#text": "c : Dispositions spéciales aux donations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048500386", "@fin": "1979-07-01", "@num": "790", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310384", "@fin": "1980-01-19", "@num": "790", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310385", "@fin": "1980-01-19", "@num": "790", "@etat": "MODIFIE_MORT_NE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310386", "@fin": "1983-01-01", "@num": "790", "@etat": "ABROGE", "@debut": "1981-08-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310387", "@fin": "1996-05-12", "@num": "790", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310388", "@fin": "1998-04-22", "@num": "790", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310389", "@fin": "1999-03-31", "@num": "790", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310390", "@fin": "2000-03-31", "@num": "790", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310391", "@fin": "2003-12-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310392", "@fin": "2005-12-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310393", "@fin": "2011-07-31", "@num": "790", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024430025", "@fin": "2999-01-01", "@num": "790", "@etat": "VIGUEUR", "@debut": "2011-07-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les donations-partages effectuées conformément à l'article 1075 du code civil bénéficient sur les droits liquidés en application des dispositions des articles 777 et suivants d'une réduction de 35 p. 100 lorsque le donateur est âgé de moins de soixante-cinq ans et de 25 p. 100 lorsque le donateur a soixante-cinq ans révolus et moins de soixante-quinze ans (1).
\n
Les donations effectuées conformément aux dispositions du code civil par deux parents, ou l'un d'entre eux, à leur enfant unique bénéficient également, dans les mêmes conditions, des réductions de droits définies au premier alinéa (2).
\n
Les donations, autres que celles visées aux deux premiers alinéas, bénéficient sur les droits liquidés en application des dispositions des articles 777 et suivants d'une réduction de 25 p. 100 lorsque le donateur est âgé de moins de soixante-cinq ans et de 15 p. 100 lorsque le donateur a soixante-cinq ans révolus et moins de soixante-quinze ans (2).
\n
Les taux prévus pour les donations mentionnées aux trois premiers alinéas du présent article réalisées par un donateur âgé de moins de soixante-cinq ans s'appliquent aux donations-partages et aux donations consenties par actes passés entre le 1er avril 1996 et le 31 décembre ((1998)) (M) lorsque le donateur est âgé de soixante-cinq ans révolus et de moins de soixante-quinze ans.
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(M) Modification.
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(1) Ces dispositions sont applicables aux donations-partages consenties par actes passés à compter du 1er avril 1996.
\n
(2) Cette disposition s'applique aux actes de donation passés à compter du 1er avril 1996.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310389", "cible": false, "cidtexte": "LEGITEXT000006070721", "id": "LEGIARTI000006431452", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006431452", "liens_entrants": true }

Article 777 AUTONOME MODIFIE, en vigueur du 21/03/1804 au 01/01/2007 (Code civil)