{ "article": { "LEGIARTI000006758191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006758191", "URL": "article/LEGI/ARTI/00/00/06/75/81/LEGIARTI000006758191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEAEEXXXXX003AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006740295", "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006106302", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS RELATIVES AUX RESSOURCES.", "@debut": "1999-12-30" } ] }, "@cid": "JORFTEXT000000214048", "@nor": "MESX9900120L", "@num": "99-1140", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 99-1140 du 29 décembre 1999 de financement de la sécurité sociale pour 2000 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000214048", "@c_titre_court": "Loi n°99-1140 du 29 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1140 du 29 décembre 1999 de financement de la sécurité sociale pour 2000 (1)", "@debut": "1999-12-30", "@id_txt": "LEGITEXT000005628901", "@c_titre_court": "Loi n° 99-1140 du 29 décembre 1999" } ], "@date_publi": "1999-12-30", "@date_signature": "1999-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006758191", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1999-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Les droits de consommation sur les tabacs prévus à l'article 575 A du code général des impôts sont majorés à due concurrence.
" } }, "LEGIARTI000006740295": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L136-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-12-31", "DATE_DEBUT": "1999-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006740295", "URL": "article/LEGI/ARTI/00/00/06/74/02/LEGIARTI000006740295.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSAXXXXXXXX1X136L06AXXAI" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 4 B, 150 A, 150 A bis, 158, 158 bis, 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 - 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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 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.
\n
f) De tous revenus qui entrent dans la catégorie des bénéfices industriels et commerciaux, des bénéfices non commerciaux ou des bénéfices agricoles au sens du code général des impôts, à l'exception de ceux qui sont assujettis à la contribution sur les revenus d'activité et de remplacement définie aux articles L. 136-1 à L. 136-5.
\n
Pour la détermination de l'assiette de la contribution, il n'est pas fait application des abattements mentionnés au I de l'article 125-0 A et au 3 et au 4 bis de l'article 158 du code général des impôts.
\n
L'avoir fiscal non utilisé en application des dispositions de l'article 158 bis du code général des impôts est déduit de l'assiette de la contribution.
\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. Le produit de cette contribution est versé à l'Agence centrale des organismes de sécurité sociale sans déduction d'une retenue pour frais d'assiette et de perception.
\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 le montant total par article de rôle est inférieur à 400 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.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006740295", "cible": false, "cidtexte": "JORFTEXT000000214048", "id": "LEGIARTI000006758191", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006758191", "liens_entrants": true }

Article 3 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1999 (LOI no 99-1140 du 29 décembre 1999 de financement de la sécurité sociale pour 2000 (1))