{ "article": { "LEGIARTI000006757290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006757290", "URL": "article/LEGI/ARTI/00/00/06/75/72/LEGIARTI000006757290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAD5XXXXX013AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006306474", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740289", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127043", "@fin": "2999-01-01", "#text": "Section 1 : Extension d'assiette de la contribution sociale généralisée.", "@debut": "1996-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106228", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1996-12-29" } ] }, "@cid": "JORFTEXT000000198309", "@nor": "TASX9600117L", "@num": "96-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-1160 du 27 décembre 1996 de financement de la sécurité sociale pour 1997 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000198309", "@c_titre_court": "Loi n°96-1160 du 27 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1160 du 27 décembre 1996 de financement de la sécurité sociale pour 1997", "@debut": "1996-12-29", "@id_txt": "LEGITEXT000005622428", "@c_titre_court": "Loi n° 96-1160 du 27 décembre 1996" } ], "@date_publi": "1996-12-29", "@date_signature": "1996-12-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006757290", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006306474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1600-0 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006306474", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1600ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 1600-0 D, 150 A, 150 A bis, 92, 158, 150 R", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 13, art. 26 2° JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757290", "@num": "13", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 13 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006319853", "@num": "46", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 46 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret 97-661 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006740231", "@num": "L136-1", "#text": "Code de la sécurité sociale. - art. L136-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740254", "@num": "L136-3", "#text": "Code de la sécurité sociale. - art. L136-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006740287", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741953", "@num": "L242-1", "#text": "Code de la sécurité sociale. - art. L242-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-05-22 5I-7-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179938", "@fin": "2999-01-01", "#text": "II : Contribution sociale généralisée perçue au profit de la Caisse nationale des allocations familiales, du fonds de solidarité vieillesse et des régimes obligatoires d'assurance maladie", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162689", "@fin": "2999-01-01", "#text": "Section 0I : Contributions et prélèvements perçus au profit d'organismes divers concourant au financement de la protection sociale et au remboursement de la dette sociale", "@debut": "1993-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306472", "@fin": "1995-10-27", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306473", "@fin": "1997-04-11", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306474", "@fin": "1998-04-22", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306475", "@fin": "1999-03-31", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306476", "@fin": "2000-03-31", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306477", "@fin": "2001-03-31", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306478", "@fin": "2002-01-01", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306479", "@fin": "2002-03-31", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306480", "@fin": "2003-12-19", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306481", "@fin": "2003-12-31", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2003-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306482", "@fin": "2006-01-01", "@num": "1600-0 C", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306483", "@fin": "2999-01-01", "@num": "1600-0 C", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. ((Ainsi qu'il est dit à l'article L. 136-6 du code de la sécurité sociale, les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3 et 4 du II de l'article 1600-0 D autres que les contrats en unités de compte)) :
\n (M) ;
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables soumis à l'impôt sur le revenu à un taux proportionnel.
\n
((Pour l'application du premier alinéa du présent e, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 modifiés de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et le prix de souscription ou d'achat majoré, le cas échéant, des rémunérations visées au deuxième alinéa de l'article L. 242-1 du code de la sécurité sociale)) (M) ; f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3 du code de la sécurité sociale.
\n
((Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158)) (M).
\n
II. ((Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I :
\n
((a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
((b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1 du code de la sécurité sociale)) (M).
\n
III. La contribution portant sur les revenus mentionnés aux I et II est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque ue son montant est inférieur à 80 F.
\n
Par dérogation à l'article 150 R, le paiement ne peut être fractionné.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006740289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-12-31", "DATE_DEBUT": "1996-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006740289", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAC" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 92, 158, 150 R, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L69, L80", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000030058926", "@num": "Annexe 3", "#text": "Décret n°46-1541 du 22 juin 1946 - art. Annexe 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689892", "@numtexte": "46-1541", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1946-06-22" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 208-1 à 208-8-2", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "LEGIARTI000006318060", "@num": "132", "#text": "Loi - art. 132 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000037949589", "@num": "15", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000042223735", "@num": "6", "#text": "Ordonnance n° 96-50 du 24 janvier 1996 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000198309", "#text": "Loi 96-1160 1996-12-27 art. 26 : conditions d'application", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757288", "@num": "11", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 11 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757290", "@num": "13", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 13 () JORF 29 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006757304", "@num": "26", "#text": "Loi n°96-1160 du 27 décembre 1996 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198309", "@nortexte": "TASX9600117L", "@numtexte": "96-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-27" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 finances pour 1997 art. 94 II : la contribution afférente aux revenus mentionnés aux a, b, c, d, f et g du I et au II réalisés à compter du 1er janvier 1996 est admise en déduction du revenu imposable de l'année de son paiement", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006757359", "@num": "5", "#text": "Loi n°97-1164 du 19 décembre 1997 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569121", "@nortexte": "MESX9700117L", "@numtexte": "97-1164", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006758264", "@num": "17", "#text": "Loi n°2000-1257 du 23 décembre 2000 - 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"@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435829", "@fin": "2011-12-23", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013501", "@fin": "2011-12-30", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075514", "@fin": "2012-03-16", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515979", "@fin": "2012-08-18", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026294532", "@fin": "2013-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946811", "@fin": "2014-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028428897", "@fin": "2015-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029962377", "@fin": "2015-08-08", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031011199", "@fin": "2016-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2015-08-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031814939", "@fin": "2017-01-01", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812508", "@fin": "2017-03-03", "@num": "L136-6", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", 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I. - Les personnes physiques fiscalement domiciliées en France au sens de l'article 4 B du code général des impôts sont assujetties à une contribution sur les revenus du patrimoine assise sur le montant net retenu pour l'établissement de l'impôt sur le revenu, à l'exception de ceux ayant déjà supporté la contribution au titre des 3° et 4° du II de l'article L. 136-7 autres que les contrats en unités de compte :
\n
a) Des revenus fonciers ;
\n
b) Des rentes viagères constituées à titre onéreux ;
\n
c) Des revenus de capitaux mobiliers ;
\n
d) Des plus-values mentionnées aux articles 150 A et 150 A bis du code général des impôts ;
\n
e) Des plus-values, gains en capital et profits réalisés sur les marchés à terme d'instruments financiers et de marchandises, ainsi que sur les marchés d'options négociables, soumis à l'impôt sur le revenu à un taux proportionnel.
\n
Pour l'application de l'alinéa précédent, le gain net retiré de la cession d'actions acquises dans les conditions prévues aux articles 208-1 à 208-8-2 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales est égal à la différence entre le prix effectif de cession des actions net des frais et taxes acquittés par le cédant et la valeur réelle de l'action à la date de la levée de l'option.
\n
f) Des revenus des locations meublées non professionnelles ;
\n
g) De tous autres revenus mentionnés à l'article 92 du code général des impôts et qui n'ont pas été assujettis à la contribution en application de l'article L. 136-3.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
II. - Sont également assujettis à la contribution, dans les conditions et selon les modalités prévues au I ci-dessus :
\n
a) Les sommes soumises à l'impôt sur le revenu en application de l'article L. 69 du livre des procédures fiscales ;
\n
b) Tous autres revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions et qui n'ont pas supporté la contribution prévue à l'article L. 136-1.
\n
III. - La contribution portant sur les revenus mentionnés aux I et II ci-dessus est assise, contrôlée et recouvrée selon les mêmes règles et sous les mêmes sûretés, privilèges et sanctions que l'impôt sur le revenu.
\n
Les dispositions de l'article L. 80 du livre des procédures fiscales sont applicables.
\n
Il n'est pas procédé au recouvrement de la contribution lorsque son montant est inférieur à 80 F.
\n
Par dérogation à l'article 150 R du code général des impôts, le paiement ne peut être fractionné.
\n
La majoration de 10 p. 100 prévue à l'article 1761 du même code est appliquée au montant de la contribution qui n'a pas été réglé dans les trente jours suivant la mise en recouvrement.
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L136-7-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006127044", "@fin": "2999-01-01", "#text": "Section 2 : Substitution de la contribution sociale généralisée à la cotisation maladie.", "@debut": "1996-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106228", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "1996-12-29" } ] }, "@cid": "JORFTEXT000000198309", "@nor": "TASX9600117L", "@num": "96-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 96-1160 du 27 décembre 1996 de financement de la sécurité sociale pour 1997 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000198309", "@c_titre_court": "Loi n°96-1160 du 27 décembre 1996" }, { "@fin": "2999-01-01", "#text": "Loi n° 96-1160 du 27 décembre 1996 de financement de la sécurité sociale pour 1997", "@debut": "1996-12-29", "@id_txt": "LEGITEXT000005622428", "@c_titre_court": "Loi n° 96-1160 du 27 décembre 1996" } ], "@date_publi": "1996-12-29", "@date_signature": "1996-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006757304", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "1996-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 10 à 25 de la présente loi entrent en vigueur dans les conditions fixées ci-après :
\n
1° Les dispositions des articles 10, 12 et 17, en tant qu'elles concernent la contribution visée à l'article L. 136-1 du code de la sécurité sociale, sont applicables aux revenus versés à compter du 1er janvier 1997 ;
\n
2° Les dispositions des articles 13 et 17, en tant qu'elles concernent la contribution visée à l'article L. 136-6 du code de la sécurité sociale, s'appliquent à compter de l'imposition des revenus de 1996 ;
\n
3° Les dispositions des articles 14 et 17, en tant qu'elles concernent la contribution visée à l'article L. 136-7 du code de la sécurité sociale, sont applicables aux produits de placement sur lesquels est opéré à partir du 1er janvier 1997 le prélèvement prévu à l'article 125 A du code général des impôts et aux revenus assujettis à la contribution en application du II de l'article L. 136-7 du code de la sécurité sociale à compter de cette même date ;
\n
4° Les dispositions du III de l'article 16 et celles de l'article 17, en tant qu'elles concernent la contribution visée à l'article L. 136-7-1 du code de la sécurité sociale, sont applicables dans les conditions définies ci-après :
\n
a) Le I de l'article L. 136-7-1 aux tirages, événements sportifs et émissions postérieurs au 31 décembre 1996 ;
\n
b) Le II du même article sur les sommes engagées à partir du 1er janvier 1997 ;
\n
c) Le III du même article sur le produit brut des jeux et les gains réalisés à compter du 1er janvier 1997 ;
\n
5° Les dispositions des articles 18, 19, 20, 21, 22, 23, 24 et 25 sont applicables à compter du 1er janvier 1997.
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Article 13 ENTIEREMENT_MODIF (LOI no 96-1160 du 27 décembre 1996 de financement de la sécurité sociale pour 1997 (1))