{ "article": { "LEGIARTI000006658513": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006658513", "URL": "article/LEGI/ARTI/00/00/06/65/85/LEGIARTI000006658513.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEE3XXXXXX088AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312809", "@num": "1716 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1716 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006124040", "@fin": "2999-01-01", "#text": "Chapitre III : Dispositions relatives au parc locatif social.", "@debut": "2005-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101529", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS EN FAVEUR DU LOGEMENT", "@debut": "2005-01-19" } ] }, "@cid": "JORFTEXT000000806166", "@nor": "SOCX0400145L", "@num": "2005-32", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000806166", "@c_titre_court": "Loi n°2005-32 du 18 janvier 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale (1)", "@debut": "2005-01-19", "@id_txt": "LEGITEXT000006037954", "@c_titre_court": "Loi n° 2005-32 du 18 janvier 2005" } ], "@date_publi": "2005-01-19", "@date_signature": "2005-01-18" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006658513", "@fin": "2999-01-01", "@num": "88", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006312809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-11", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312809", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 384 A, 384 A bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 A, 384 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658513", "@num": "88", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 88 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les droits de mutation à titre gratuit et le droit de partage peuvent être acquittés par la remise d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique, ou d'immeubles situés dans les zones d'intervention du Conservatoire de l'espace littoral et des rivages lacustres définies à l'article L. 322-1 du code de l'environnement dont la situation ainsi que l'intérêt écologique ou paysager justifient la conservation à l'état naturel ou d'immeubles en nature de bois, forêts ou espaces naturels pouvant être incorporés au domaine forestier de l'Etat, ou d'immeubles bâtis ou non bâtis afin de les céder à une collectivité territoriale et aux organismes publics qui en dépendent ou à un organisme d'habitations à loyer modéré, sous réserve de l'acceptation de l'acquéreur et de son engagement à destiner le bien à l'usage de logements présentant le caractère d'habitations à loyer modéré, après une évaluation faite par le service des domaines.

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

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

II. – (Abrogé à compter du 1er janvier 1996).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312809", "cible": false, "cidtexte": "JORFTEXT000000806166", "id": "LEGIARTI000006658513", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006658513", "liens_entrants": true }

Article 88 ENTIEREMENT_MODIF (LOI n° 2005-32 du 18 janvier 2005 de programmation pour la cohésion sociale (1))