{ "article": { "LEGIARTI000006436071": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1076-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436071", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436071.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01076BAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006305416", "@num": "778 bis", "#text": "Code général des impôts, CGI. - art. 778 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165580", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Des donations-partages faites aux héritiers présomptifs.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436071", "@fin": "2999-01-01", "@num": "1076-1", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de donation-partage faite conjointement par deux époux, l'enfant non commun peut être alloti du chef de son auteur en biens propres de celui-ci ou en biens communs, sans que le conjoint puisse toutefois être codonateur des biens communs.
\n
" } }, "LEGIARTI000006284857": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "23", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006284857", "URL": "article/LEGI/ARTI/00/00/06/28/48/LEGIARTI000006284857.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ARECWXXXXXX023AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006435244", "@num": "1076", "#text": "Code civil - art. 1076 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436071", "@num": "1076-1", "#text": "Code civil - art. 1076-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435272", "@num": "1077", "#text": "Code civil - art. 1077 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435292", "@num": "1077-1", "#text": "Code civil - art. 1077-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435319", "@num": "1077-2", "#text": "Code civil - art. 1077-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435332", "@num": "1078", "#text": "Code civil - art. 1078 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435769", "@num": "1078-1", "#text": "Code civil - art. 1078-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435334", "@num": "1078-2", "#text": "Code civil - art. 1078-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435336", "@num": "1078-3", "#text": "Code civil - art. 1078-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436072", "@num": "1078-4", "#text": "Code civil - art. 1078-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436073", "@num": "1078-5", "#text": "Code civil - art. 1078-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436074", "@num": "1078-6", "#text": "Code civil - art. 1078-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436075", "@num": "1078-7", "#text": "Code civil - art. 1078-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436076", "@num": "1078-8", "#text": "Code civil - art. 1078-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436077", "@num": "1078-9", "#text": "Code civil - art. 1078-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435338", "@num": "1079", "#text": "Code civil - art. 1079 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435340", "@num": "1080", "#text": "Code civil - art. 1080 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006083895", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS RELATIVES AUX LIBÉRALITÉS.", "@debut": "2999-01-01" } ] }, "@cid": "JORFTEXT000000637158", "@nor": "JUSX0500024L", "@num": "2006-728", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2006-728 du 23 juin 2006 portant réforme des successions et des libéralités (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000637158", "@c_titre_court": "Loi n°2006-728 du 23 juin 2006" }, { "@fin": "2999-01-01", "#text": "Loi n° 2006-728 du 23 juin 2006 portant réforme des successions et des libéralités (1).", "@debut": "2007-01-01", "@id_txt": "LEGITEXT000006053893", "@c_titre_court": "Loi n° 2006-728 du 23 juin 2006" } ], "@date_publi": "2006-06-24", "@date_signature": "2006-06-23" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006284857", "@fin": "2999-01-01", "@num": "23", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "778 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305416", "URL": "article/LEGI/ARTI/00/00/06/30/54/LEGIARTI000006305416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0778BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322947", "@num": "42", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 42 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000006436071", "@num": "1076-1", "#text": "Code civil - art. 1076-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197326", "@fin": "2999-01-01", "#text": "1 : Tarif", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305416", "@fin": "2999-01-01", "@num": "778 bis", "@etat": "VIGUEUR", "@debut": "2006-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La donation-partage consentie en application de l'article 1076-1 du code civil est soumise au tarif en ligne directe sur l'intégralité de la valeur du bien donné.
\n
" } }, "LEGIARTI000006436072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436072", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078EAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292571", "@num": "776 ter", "#text": "Code général des impôts, CGI. - art. 776 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436072", "@fin": "2999-01-01", "@num": "1078-4", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'ascendant procède à une donation-partage, ses enfants peuvent consentir à ce que leurs propres descendants y soient allotis en leur lieu et place, en tout ou partie.
\n
Les descendants d'un degré subséquent peuvent, dans le partage anticipé, être allotis séparément ou conjointement entre eux.
" } }, "LEGIARTI000006436073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436073", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436073.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078FAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436073", "@fin": "2999-01-01", "@num": "1078-5", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Cette libéralité constitue une donation-partage alors même que l'ascendant donateur n'aurait qu'un enfant, que le partage se fasse entre celui-ci et ses descendants ou entre ses descendants seulement.
\n
Elle requiert le consentement, dans l'acte, de l'enfant qui renonce à tout ou partie de ses droits, ainsi que de ses descendants qui en bénéficient. La libéralité est nulle lorsque le consentement du renonçant a été vicié par l'erreur, le dol ou la violence.
" } }, "LEGIARTI000006436074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436074", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078GAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436074", "@fin": "2999-01-01", "@num": "1078-6", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des descendants de degrés différents concourent à la même donation-partage, le partage s'opère par souche.
\n
Des attributions peuvent être faites à des descendants de degrés différents dans certaines souches et non dans d'autres.
" } }, "LEGIARTI000006436075": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436075", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436075.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078HAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006435767", "@num": "1078-1", "#text": "Code civil - art. 1078-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292574", "@num": "776 A", "#text": "Code général des impôts, CGI. - art. 776 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436075", "@fin": "2999-01-01", "@num": "1078-7", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les donations-partages faites à des descendants de degrés différents peuvent comporter les conventions prévues par les articles 1078-1 à 1078-3.\n
\n
" } }, "LEGIARTI000006436076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436076", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436076.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078IAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006435291", "@num": "1077-1", "#text": "Code civil - art. 1077-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435318", "@num": "1077-2", "#text": "Code civil - art. 1077-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435331", "@num": "1078", "#text": "Code civil - art. 1078 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436076", "@fin": "2999-01-01", "@num": "1078-8", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans la succession de l'ascendant donateur, les biens reçus par les enfants ou leurs descendants à titre de partage anticipé s'imputent sur la part de réserve revenant à leur souche et subsidiairement sur la quotité disponible.
\n
Toutes les donations faites aux membres d'une même souche sont imputées ensemble, quel que soit le degré de parenté avec le défunt.
\n
Lorsque tous les enfants de l'ascendant donateur ont donné leur consentement au partage anticipé et qu'il n'a pas été prévu de réserve d'usufruit portant sur une somme d'argent, les biens dont les gratifiés ont été allotis sont évalués selon la règle prévue à l'article 1078.
\n
Si les descendants d'une souche n'ont pas reçu de lot dans la donation-partage ou n'y ont reçu qu'un lot inférieur à leur part de réserve, ils sont remplis de leurs droits selon les règles prévues par les articles 1077-1 et 1077-2.
" } }, "LEGIARTI000006436077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436077", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436077.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078JAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436077", "@fin": "2999-01-01", "@num": "1078-9", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Dans la succession de l'enfant qui a consenti à ce que ses propres descendants soient allotis en son lieu et place, les biens reçus par eux de l'ascendant sont traités comme s'ils les tenaient de leur auteur direct.
\n
Ces biens sont soumis aux règles dont relèvent les donations entre vifs pour la réunion fictive, l'imputation, le rapport et, le cas échéant, la réduction.
\n
Toutefois, lorsque tous les descendants ont reçu et accepté un lot dans le partage anticipé et qu'il n'a pas été prévu d'usufruit portant sur une somme d'argent, les biens dont ont été allotis les gratifiés sont traités comme s'ils les avaient reçus de leur auteur par donation-partage.
" } }, "LEGIARTI000006436078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436078", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436078.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078KAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006435767", "@num": "1078-1", "#text": "Code civil - art. 1078-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435333", "@num": "1078-2", "#text": "Code civil - art. 1078-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436072", "@num": "1078-4", "#text": "Code civil - art. 1078-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006436077", "@num": "1078-9", "#text": "Code civil - art. 1078-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436078", "@fin": "2999-01-01", "@num": "1078-10", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles édictées à l'article 1078-9 ne s'appliquent pas lorsque l'enfant qui a consenti à ce que ses propres descendants soient allotis en son lieu et place procède ensuite lui-même, avec ces derniers, à une donation-partage à laquelle sont incorporés les biens antérieurement reçus dans les conditions prévues à l'article 1078-4.
\n
Cette nouvelle donation-partage peut comporter les conventions prévues par les articles 1078-1 et 1078-2.\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006284857", "cible": true, "cidtexte": "LEGITEXT000006070721", "id": "LEGIARTI000006436071", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006305416", "cible": false, "cidtexte": "LEGITEXT000006070721", "id": "LEGIARTI000006436071", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006436071", "liens_entrants": true }

Article 1076-1 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2007 (Code civil)