{ "article": { "LEGIARTI000006683767": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R221-113", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006683767", "URL": "article/LEGI/ARTI/00/00/06/68/37/LEGIARTI000006683767.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX221R113AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006293916", "@num": "91 quater I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169757", "@fin": "2999-01-01", "#text": "Section 6 : Le plan d'épargne en actions.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153789", "@fin": "2999-01-01", "#text": "Chapitre Ier : Produits d'épargne générale à régime fiscal spécifique.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139627", "@fin": "2999-01-01", "#text": "Titre II : Les produits d'épargne", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123430", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006683767", "@fin": "2999-01-01", "@num": "R221-113", "@etat": "VIGUEUR", "@debut": "2005-08-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions relatives au transfert d'un plan d'épargne en actions d'un organisme gestionnaire à un autre sont prévues par l'article 91 quater I de l'annexe II au code général des impôts.
\n
" } }, "LEGIARTI000006293916": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 quater I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-28", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293916", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293916.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AHXXXXXFA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331265", "@num": "3", "#text": "Décret n°2000-1190 du 5 décembre 2000 - art. 3 () JORF 8 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000585512", "@nortexte": "ECOF0000026D", "@numtexte": "2000-1190", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-12-05" }, { "@id": "LEGIARTI000006683767", "@num": "R221-113", "#text": "Code monétaire et financier - art. R221-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179201", "@fin": "2015-06-06", "#text": "V bis : Plan d'épargne en actions", "@debut": "2001-03-31" }, { "@id": "LEGISCTA000030695261", "@fin": "2999-01-01", "#text": "V bis : Plans d'épargne en actions", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293916", "@fin": "2005-12-28", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293917", "@fin": "2007-04-19", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2005-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293918", "@fin": "2020-02-16", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2007-04-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041589956", "@fin": "2999-01-01", "@num": "91 quater I", "@etat": "VIGUEUR", "@debut": "2020-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le transfert d'un plan d'épargne en actions d'un organisme gestionnaire à un autre ne constitue pas un retrait si le titulaire remet au premier organisme gestionnaire un certificat d'identification du plan sur lequel le transfert doit avoir lieu ; ce certificat est établi par l'organisme auprès duquel le plan est transféré.
\n
Dans ce cas, le premier organisme gestionnaire est tenu de communiquer au nouveau gestionnaire la date d'ouverture du plan et le montant cumulé des versements effectués sur le plan ainsi que les renseignements mentionnés à l'article R. 96 D-1 du livre des procédures fiscales.
\n
Il lui communique également le montant des avoirs fiscaux et crédits d'impôt dont la restitution par l'Etat doit intervenir après le transfert.
" } }, "LEGIARTI000006293917": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 quater I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-04-19", "DATE_DEBUT": "2005-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006293917", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293917.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AHXXXXXFB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006247834", "@num": "4", "#text": "Décret n°2005-1649 du 26 décembre 2005 - art. 4 () JORF 28 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268011", "@nortexte": "BUDF0520191D", "@numtexte": "2005-1649", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-26" }, { "@id": "LEGIARTI000006683767", "@num": "R221-113", "#text": "Code monétaire et financier - art. R221-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales R96 D-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179201", "@fin": "2015-06-06", "#text": "V bis : Plan d'épargne en actions", "@debut": "2001-03-31" }, { "@id": "LEGISCTA000030695261", "@fin": "2999-01-01", "#text": "V bis : Plans d'épargne en actions", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293916", "@fin": "2005-12-28", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293917", "@fin": "2007-04-19", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2005-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293918", "@fin": "2020-02-16", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2007-04-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041589956", "@fin": "2999-01-01", "@num": "91 quater I", "@etat": "VIGUEUR", "@debut": "2020-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le transfert d'un plan d'épargne en actions d'un organisme gestionnaire à un autre ne constitue pas un retrait si le titulaire remet au premier organisme gestionnaire un certificat d'identification du plan sur lequel le transfert doit avoir lieu ; ce certificat est établi par l'organisme auprès duquel le plan est transféré.
\n
Dans ce cas, le premier organisme gestionnaire communique au nouveau gestionnaire :
\n
a. La date d'ouverture du plan ;
\n
b. Le montant cumulé des versements effectués sur le plan, diminué du montant des versements correspondant aux retraits ou rachats effectués précédemment au transfert du plan et n'ayant pas entraîné sa clôture ;
\n
c. Les renseignements mentionnés à l'article R. 96 D-1 du livre des procédures fiscales ;
\n
d. Les renseignements nécessaires au nouveau gestionnaire pour la détermination de l'assiette et du montant de la contribution sociale généralisée, de la contribution pour le remboursement de la dette sociale, du prélèvement social et de la contribution additionnelle à ce prélèvement qui seront, le cas échéant, dus ultérieurement.
\n
Il lui communique également le montant des avoirs fiscaux et crédits d'impôt dont la restitution par l'Etat doit intervenir après le transfert.
" } }, "LEGIARTI000006293918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 quater I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-16", "DATE_DEBUT": "2007-04-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006293918", "URL": "article/LEGI/ARTI/00/00/06/29/39/LEGIARTI000006293918.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0091AHXXXXXFC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006262843", "@num": "1", "#text": "Décret n°2007-567 du 17 avril 2007 - art. 1 () JORF 19 avril 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000246141", "@nortexte": "BUDF0700021D", "@numtexte": "2007-567", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "LEGIARTI000006683767", "@num": "R221-113", "#text": "Code monétaire et financier - art. R221-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179201", "@fin": "2015-06-06", "#text": "V bis : Plan d'épargne en actions", "@debut": "2001-03-31" }, { "@id": "LEGISCTA000030695261", "@fin": "2999-01-01", "#text": "V bis : Plans d'épargne en actions", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293916", "@fin": "2005-12-28", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293917", "@fin": "2007-04-19", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2005-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293918", "@fin": "2020-02-16", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2007-04-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041589956", "@fin": "2999-01-01", "@num": "91 quater I", "@etat": "VIGUEUR", "@debut": "2020-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le transfert d'un plan d'épargne en actions d'un organisme gestionnaire à un autre ne constitue pas un retrait si le titulaire remet au premier organisme gestionnaire un certificat d'identification du plan sur lequel le transfert doit avoir lieu ; ce certificat est établi par l'organisme auprès duquel le plan est transféré.
\n
Dans ce cas, le premier organisme gestionnaire communique au nouveau gestionnaire :
\n
a. La date d'ouverture du plan ;
\n
b. Le montant cumulé des versements effectués sur le plan, diminué du montant des versements correspondant aux retraits ou rachats effectués précédemment au transfert du plan et n'ayant pas entraîné sa clôture ;
\n
c. Les renseignements mentionnés à l'article R. 96 D-1 du livre des procédures fiscales ;
\n
d. Les renseignements nécessaires au nouveau gestionnaire pour la détermination de l'assiette et du montant de la contribution sociale généralisée, de la contribution pour le remboursement de la dette sociale, du prélèvement social et de la contribution additionnelle à ce prélèvement qui seront, le cas échéant, dus ultérieurement.
" } }, "LEGIARTI000041589956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "91 quater I", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000041589956", "URL": "article/LEGI/ARTI/00/00/41/58/99/LEGIARTI000041589956.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041584098", "@num": "1", "#text": "Décret n°2020-122 du 13 février 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000006683767", "@num": "R221-113", "#text": "Code monétaire et financier - art. R221-113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303008", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179201", "@fin": "2015-06-06", "#text": "V bis : Plan d'épargne en actions", "@debut": "2001-03-31" }, { "@id": "LEGISCTA000030695261", "@fin": "2999-01-01", "#text": "V bis : Plans d'épargne en actions", "@debut": "2015-06-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161971", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293916", "@fin": "2005-12-28", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293917", "@fin": "2007-04-19", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2005-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293918", "@fin": "2020-02-16", "@num": "91 quater I", "@etat": "MODIFIE", "@debut": "2007-04-19", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041589956", "@fin": "2999-01-01", "@num": "91 quater I", "@etat": "VIGUEUR", "@debut": "2020-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le transfert d'un plan d'épargne en actions mentionné à l' article 163 quinquies D du code général des impôts d'un organisme gestionnaire à un autre ne constitue pas un retrait si le titulaire remet au premier organisme gestionnaire un certificat d'identification du plan sur lequel le transfert doit avoir lieu ; ce certificat est établi par l'organisme auprès duquel le plan est transféré.

Dans ce cas, le premier organisme gestionnaire communique au nouveau gestionnaire :

a. La date d'ouverture du plan ;

b. Le montant cumulé des versements effectués sur le plan, diminué du montant des versements correspondant aux retraits ou rachats effectués précédemment au transfert du plan et n'ayant pas entraîné sa clôture ;

c. Les renseignements mentionnés à l'article R. 96 D-1 du livre des procédures fiscales ;

d. Les renseignements nécessaires au nouveau gestionnaire pour la détermination de l'assiette et du montant des prélèvements sociaux qui seront, le cas échéant, dus ultérieurement.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293918", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006683767", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293917", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006683767", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041589956", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006683767", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293916", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006683767", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000451781": { "SM": { "CONTENU": "Application de l'article 133 de la loi 99-209." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000873135", "#text": "Décret n° 48-350 du 1 mars 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000873135", "@numtexte": "48-350", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1948-03-01" }, { "@id": "JORFTEXT000000329241", "#text": "Décret n°54-1080 du 6 novembre 1954", "@sens": "source", "@cidtexte": "JORFTEXT000000329241", "@numtexte": "54-1080", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1954-11-06" }, { "@id": "JORFTEXT000000330500", "#text": "Décret n°56-635 du 26 juin 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000330500", "@numtexte": "56-635", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1956-06-26" }, { "@id": "JORFARTI000001097451", "@num": "37", "#text": "Constitution du 4 octobre 1958 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000299086", "#text": "Décret n°59-789 du 24 juin 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000299086", "@numtexte": "59-789", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1959-06-24" }, { "@id": "JORFTEXT000000694704", "#text": "Décret n°66-1067 du 31 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000694704", "@numtexte": "66-1067", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-31" }, { "@id": "JORFTEXT000000515534", "#text": "Décret n°67-463 du 16 juin 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000515534", "@numtexte": "67-463", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-16" }, { "@id": "JORFTEXT000000393606", "#text": "Loi n° 99-209 du 19 mars 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000393606", "@nortexte": "INTX9800159L", "@numtexte": "99-209", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-03-19" }, { "@id": "LEGIARTI000006244161", "@num": "1", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000006244167", "@num": "7", "#text": "Décret n°2005-1007 du 2 août 2005 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000032612045", "@num": "1", "#text": "Décret n°2016-707 du 30 mai 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000032611011", "@nortexte": "FCPT1609336D", "@numtexte": "2016-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-30" }, { "@id": "JORFARTI000032611016", "@num": "1", "#text": "Décret n°2016-707 du 30 mai 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032611011", "@nortexte": "FCPT1609336D", "@numtexte": "2016-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-05-30" }, { "@id": "LEGITEXT000032681140", "#text": "Décret n°2016-774 du 10 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032677024", "@nortexte": "FCPB1601079D", "@numtexte": "2016-774", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFTEXT000032677024", "#text": "Décret n°2016-774 du 10 juin 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677024", "@nortexte": "FCPB1601079D", "@numtexte": "2016-774", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "KALIARTI000005874384", "@num": "3", "#text": "Avenant modifiant l'accord du 7 juillet 2003 re... - 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R766-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2005-1007 du 2 août 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "CODE MONETAIRE ET FINANCIER", "BANQUE", "EPARGNE", "REGLEMENTATION BANCAIRE", "COMPTE", "LIVRET", "EMPRUNT", "PRET", "CREANCE", "TITRE NEGOCIABLE", "LIVRET D'EPARGNE", "LIVRET JEUNE", "FISCALITE", "ETABLISSEMENT DE CREDIT", "PLAN D'EPARGNE POPULAIRE", "PEP", "FINANCEMENT", "AUTORITE COMPETENTE", "EXTENSION", "OUTRE-MER", "MAYOTTE", "NOUVELLE-CALEDONIE", "POLYNESIE FRANCAISE", "WALLIS-ET-FUTUNA" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2005-1007 du 2 août 2005 relatif à la partie réglementaire du code monétaire et financier Les dispositions réglementaires du code monétaire et financier font l'objet d'une publication spéciale annexée au Journal officiel de ce jour (voir à la fin du sommaire)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000451781", "NOR": "ECOX0500001D", "NUM": "2005-1007", "DATE_PUBLI": "2005-08-25", "DATE_TEXTE": "2005-08-02", "NUM_PARUTION": 197, "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°197 du 25 août 2005", "PAGE_DEB_PUBLI": 13486, "PAGE_FIN_PUBLI": 13490 } }, "META_COMMUN": { "ID": "JORFTEXT000000451781", "URL": "texte/version/JORF/TEXT/00/00/00/45/17/JORFTEXT000000451781.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2005/8/2/ECOX0500001D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE0051007", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2005/8/2/2005-1007/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 03-09-2005 page 14337 (édition papier) et texte n°18 (édition électronique)" }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu la Constitution, notamment le second alinéa de son article 37 ;
Vu la loi organique n° 2004-192 du 27 février 2004 portant statut d'autonomie de la Polynésie française ;
Vu la loi organique n° 99-209 du 19 mars 1999 relative à la Nouvelle-Calédonie, modifiée par les lois organiques n° 2000-294 du 5 avril 2000 et n° 2000-612 du 4 juillet 2000 et par la loi n° 2001-1168 du 11 décembre 2001, notamment son article 133 ;
Vu le code monétaire et financier (partie législative) ;
Vu la loi n° 2001-616 du 11 juillet 2001 relative à Mayotte, modifiée par la loi de programme pour l'outre-mer (n° 2003-660 du 21 juillet 2003) et par la loi n° 2004-439 du 26 mai 2004 relative au divorce ;
Vu l'avis du gouvernement de Nouvelle-Calédonie émis le 19 février 2004 ;
Vu la lettre de saisine du conseil des ministres de Polynésie française en date du 20 juillet 2004 ;
Vu la lettre de saisine du conseil général de Mayotte en date du 26 janvier 2004 ;
Vu l'avis de la Commission supérieure de codification en date du 1er juillet 2004 ;
Vu l'avis du comité consultatif de la législation et de la réglementation financière en date du 28 janvier 2005 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 2 août 2005.

Dominique de Villepin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le garde des sceaux, ministre de la justice,

Pascal Clément

Le ministre de l'outre-mer,

François Baroin

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000451781", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000006683767", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006683767", "liens_entrants": true }

Article R221-113 AUTONOME VIGUEUR, en vigueur depuis le 25/08/2005 (Code monétaire et financier)