{ "article": { "LEGIARTI000006866045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1983-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006866045", "URL": "article/LEGI/ARTI/00/00/06/86/60/LEGIARTI000006866045.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UQHCVXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877482", "#text": "Décret 83-212 1983-03-16 annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006310272", "@num": "707 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 707 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310862", "@num": "743", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310403", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310934", "@num": "885 P", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000877482", "@num": "83-212", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 83-212 du 16 mars 1983 portant révision du code rural en ce qui concerne les dispositions législatives relatives aux baux ruraux", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000877482", "@c_titre_court": "Décret n° 83-212 du 16 mars 1983" }, { "@fin": "2999-01-01", "#text": "Décret n°83-212 du 16 mars 1983 portant révision du code rural en ce qui concerne les dispositions législatives relatives aux baux ruraux.", "@debut": "1983-03-22", "@id_txt": "LEGITEXT000006064060", "@c_titre_court": "Décret n°83-212 du 16 mars 1983" } ], "@date_publi": "1983-03-22", "@date_signature": "1983-03-16" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006866045", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1983-03-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le texte annexé au présent décret constitue, à la date du 1er décembre 1982, le livre IV (nouveau) du code rural intitulé : \"Baux ruraux\" (première partie : Législative).
\n
" } }, "LEGIARTI000006310272": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "707 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1983-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310272", "URL": "article/LEGI/ARTI/00/00/06/31/02/LEGIARTI000006310272.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0707ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006583900", "@num": "L412-13", "#text": "Code rural - art. L412-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L412-1 A Code rural L412-13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L461-18 A Code rural L461-23", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006866045", "@num": "2", "#text": "Décret n°83-212 du 16 mars 1983 - art. 2 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006272233", "@num": "3", "#text": "Décret n°83-212 du 16 mars 1983 - art. 3 (Ab) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006866046", "@num": "4", "#text": "Décret n°83-212 du 16 mars 1983 - art. 4 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199085", "@fin": "2999-01-01", "#text": "d : Régimes spéciaux institués en faveur de l'agriculture", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197308", "@fin": "2999-01-01", "#text": "2 : Mutations soumises à une taxation réduite ou exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191735", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179720", "@fin": "2999-01-01", "#text": "II : Mutations de propriété à titre onéreux d'immeubles", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310271", "@fin": "1983-03-22", "@num": "707 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310272", "@fin": "2007-01-01", "@num": "707 bis", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310273", "@fin": "2010-05-08", "@num": "707 bis", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328721", "@fin": "2013-09-21", "@num": "707 bis", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978340", "@fin": "2016-07-01", "@num": "707 bis", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032361625", "@fin": "2999-01-01", "@num": "707 bis", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'éviction d'un acquéreur, l'exercice du droit de préemption institué par les articles L. 412-1 à L. 412-13 du code rural, relatifs au statut du fermage et du métayage, ou par les articles L. 461-18 à L. 461-23 du même code, relatifs au bail à ferme dans les départements de la Guadeloupe, de la Guyane, de la Martinique et de la Réunion, ne donne pas ouverture à la perception d'un nouvel impôt proportionnel.
\n
" } }, "LEGIARTI000006310403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "793", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310403", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310403.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0793AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036961908", "@num": "1", "#text": "Arrêté du 19 juillet 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026227617", "@nortexte": "AGRT1228319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-19" }, { "#text": "CGI 1840 G bis II, III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1929 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 703", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 822 IV", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 A Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8 A Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural R463-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural R463-2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural R463-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1939-07-29 ART. 64", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000036962414", "@num": "1", "#text": "Décret du 28 juin 1930 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962387", "@num": "6", "#text": "Décret du 28 juin 1930 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "LEGIARTI000036962341", "@num": "9", "#text": "Décret du 28 juin 1930 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000481115", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1930-06-28" }, { "@id": "JORFTEXT000000313972", "#text": "LOI 62-933 1962-08-08", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000321398", "#text": "LOI 70-1299 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321398", "@numtexte": "70-1299", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000321400", "#text": "LOI 70-1300 1970-12-31", "@sens": "source", "@cidtexte": "JORFTEXT000000321400", "@numtexte": "70-1300", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006866045", "@num": "2", "#text": "Décret n°83-212 du 16 mars 1983 - art. 2 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006272233", "@num": "3", "#text": "Décret n°83-212 du 16 mars 1983 - art. 3 (Ab) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006866046", "@num": "4", "#text": "Décret n°83-212 du 16 mars 1983 - art. 4 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGITEXT000022242928", "#text": "Décret n°2010-523\n du 19 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022242291", "@nortexte": "ECEL1004766D", "@numtexte": "2010-523", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-05-19" }, { "@id": "LEGIARTI000037627700", "@num": "2", "#text": "Décret n°2018-1004 du 19 novembre 2018 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000037627204", "@nortexte": "ECOT1805510D", "@numtexte": "2018-1004", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-19" }, { "@id": "LEGITEXT000038355348", "#text": "Décret n°2019-289 du 8 avril 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038354043", "@nortexte": "ECOT1901158D", "@numtexte": "2019-289", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-08" }, { "@id": "LEGIARTI000045181794", "@num": "1", "#text": "Décret n°2022-188 du 15 février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045181469", "@nortexte": "AGRT2120835D", "@numtexte": "2022-188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-15" }, { "@id": "LEGIARTI000018617987", "@num": "281 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022017099", "@num": "R*130-1", "#text": "Code de l'urbanisme - art. R*130-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049733859", "@num": "D352-2", "#text": "Code forestier (nouveau) - art. D352-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025247123", "@num": "L312-7", "#text": "Code forestier (nouveau) - art. L312-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026127668", "@num": "R141-27", "#text": "Code forestier (nouveau) - art. R141-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021248861", "@num": "L222-3", "#text": "Code forestier - art. L222-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305820", "@num": "1055 bis", "#text": "Code général des impôts, CGI. - art. 1055 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448157", "@num": "1840 G", "#text": "Code général des impôts, CGI. - art. 1840 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435937", "@num": "730 ter", "#text": "Code général des impôts, CGI. - art. 730 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216307", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305472", "@num": "793 ter", "#text": "Code général des impôts, CGI. - art. 793 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329004", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385037", "@num": "976", "#text": "Code général des impôts, CGI. - art. 976 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295668", "@num": "294 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295670", "@num": "294 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294770", "@num": "294 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299254", "@num": "281 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299255", "@num": "281 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887034", "@num": "281 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031765817", "@num": "281 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887020", "@num": "281 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527832", "@num": "281 H bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887017", "@num": "281 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022243775", "@num": "299 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025887006", "@num": "299 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018618011", "@num": "299 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960648", "@num": "313 BL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960654", "@num": "313 BM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036960659", "@num": "313 BN", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027797870", "@num": "R214-164", "#text": "Code monétaire et financier - art. R214-164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037635029", "@num": "R214-173", "#text": "Code monétaire et financier - art. R214-173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037627967", "@num": "R214-176-5", "#text": "Code monétaire et financier - art. R214-176-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583423", "@num": "L322-16", "#text": "Code rural - art. L322-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027346942", "@num": "L322-17", "#text": "Code rural - art. L322-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032360370", "@num": "L371-11", "#text": "Code rural - art. L371-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048500589", "@fin": "1979-07-01", "@num": "793", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310401", "@fin": "1980-01-19", "@num": "793", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310402", "@fin": "1983-01-01", "@num": "793", "@etat": "MODIFIE", "@debut": "1980-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310403", "@fin": "1983-12-30", "@num": "793", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310404", "@fin": "1984-12-29", "@num": "793", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": 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"@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051149498", "@fin": "2999-01-01", "@num": "793", "@etat": "VIGUEUR", "@debut": "2025-02-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés des droits de mutation à titre gratuit:
\n
1. 1° (Périmé) ;
\n
2° (Abrogé) (1).
\n
\n
3° Les parts d'intérêts détenues dans un groupement forestier à concurrence des trois-quarts de leur valeur vénale, à condition :
\n
a. Que l'acte constatant la donation ou la déclaration de la succession soit appuyé d'un certificat délivré sans frais par le directeur départemental de l'agriculture attestant que :
\n
- les bois et forêts du groupement sont susceptibles d'aménagement ou d'exploitation régulière ;
\n
- les friches et landes appartenant au groupement sont susceptibles de reboisement et présentent une vocation forestière ;
\n
- les terrains pastoraux appartenant au groupement sont susceptibles d'un régime d'exploitation normale ;
\n
b. Que le groupement forestier prenne, selon le cas, l'un des engagements prévus à l'article 703.
\n
Ce groupement doit s'engager en outre :
\n
- à reboiser ses friches et landes dans un délai de cinq ans à compter de la délivrance du certificat et à les soumettre ensuite au régime défini à l'article 703 ;
\n
- à soumettre pendant trente ans ses terrains pastoraux à un régime d'exploitation normale ou, à défaut, à les reboiser ;
\n
c. Que les parts aient été détenues depuis plus de deux ans par le donateur ou le défunt, lorsqu'elles ont été acquises à titre onéreux à compter du 5 septembre 1979 ;
\n
4° Lors de leur première transmission à titre gratuit et à concurrence des trois-quarts de leur valeur, les parts des groupements fonciers agricoles et celles des groupements agricoles fonciers, créés conformément à la loi n° 62-933 du 8 août 1962 et répondant aux diverses caractéristiques de la loi n° 70-1299 du 31 décembre 1970, à condition :
\n
- que les statuts du groupement lui interdisent l'exploitation en faire-valoir direct ;
\n
- que les fonds agricoles constituant le patrimoine du groupement aient été donnés à bail à long terme dans les conditions prévues par les articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural.
\n
- que les parts aient été détenues depuis deux ans au moins par le donateur ou le défunt.
\n
Ce délai n'est pas exigé lorsque le donateur ou le défunt ont été parties au contrat de constitution du groupement foncier agricole et, à ce titre ont effectué des apports constitués exclusivement par des immeubles ou des droits immobiliers à destination agricole (2).
\n
Cette exonération s'applique pour les parts de groupements fonciers agricoles dans la limite d'une superficie égale à trois fois la superficie minimum d'installation prévue à l'article 188-4 du code rural, quel que soit le nombre des transmissions successives intervenues du chef d'une même personne, lorsque le bail a été consenti au bénéficiaire de la transmission des parts, à son conjoint, à un de leurs descendants ou à une société contrôlée par une ou plusieurs de ces personnes.
\n
L'exonération ne s'applique pas aux parts de groupements fonciers agricoles qui sont détenues ou qui ont été détenues par une société civile régie par la loi n° 70-1300 du 31 décembre 1970 fixant le régime applicable aux sociétés civiles autorisées à faire publiquement appel à l'épargne ou par une entreprise d'assurance ou de capitalisation ;
\n
5° Les reversions de rentes viagères entre époux ou entre parents en ligne directe ;
\n
\n
6° La transmission par décès du bénéfice du contrat de travail à salaire différé dont la dévolution est régie par l'article 64 du décret du 29 juillet 1939 relatif à la famille et à la natalité françaises.
\n
\n
2. 1° (Abrogé) (1).
\n
\n
2° Les successions et donations entre vifs, à concurrence des trois-quarts de leur montant, intéressant les propriétés en nature de bois et forêts, à condition que soient appliquées les dispositions prévues aux articles 703, 1840 G bis-II et III, et 1929-3 ;
\n
\n
3° A concurrence des trois-quarts de leur valeur, les biens donnés à bail dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural, lors de leur première transmission à titre gratuit durant le bail et ses renouvellements successifs. Toutefois, lorsque le bail a été consenti, par un acte n'ayant pas acquis date certaine avant le 1er novembre 1973, au bénéficiaire de la transmission, à son conjoint, à un de leurs descendants ou à une société contrôlée par une ou plusieurs de ces personnes, l'exonération s'applique seulement dans la limite d'une superficie au plus égale à une fois et demie la superficie minimum d'installation prévue à l'article 188-4 du code rural, quel que soit le nombre des transmissions successives intervenues du chef d'une même personne. Ces dispositions peuvent être étendues et adaptées par décret en Conseil d'Etat aux départements d'outre-mer *DOM*, après avis de leurs conseils généraux (3).
\n
\n
(1) Cette abrogation prend effet à compter du 14 décembre 1982. Toutefois, elle ne s'applique qu'aux successions ouvertes à compter du 1er janvier 1983.
\n
(2) Pour l'application du 4° dans les départements d'outre-mer, se reporter à l'article 822-IV.
\n
(3) Code rural art. R. 463-1 à R. 463-3.
" } }, "LEGIARTI000006310862": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "743", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1983-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310862", "URL": "article/LEGI/ARTI/00/00/06/31/08/LEGIARTI000006310862.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0743AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006866045", "@num": "2", "#text": "Décret n°83-212 du 16 mars 1983 - art. 2 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006272233", "@num": "3", "#text": "Décret n°83-212 du 16 mars 1983 - art. 3 (Ab) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006866046", "@num": "4", "#text": "Décret n°83-212 du 16 mars 1983 - art. 4 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006583933", "@num": "L416-7", "#text": "Code rural - art. L416-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L416-1 A Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8 A Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199147", "@fin": "1991-06-24", "#text": "Régimes spéciaux", "@debut": "1983-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197314", "@fin": "2999-01-01", "#text": "2 : Taxe de publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191741", "@fin": "2999-01-01", "#text": "A : Baux à durée limitée d'immeubles, de fonds de commerce et de clientèles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179722", "@fin": "2999-01-01", "#text": "IV : Mutations de jouissance", "@debut": "1976-12-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048471835", "@fin": "1979-07-01", "@num": "743", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310861", "@fin": "1983-03-22", "@num": "743", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310862", "@fin": "1991-06-24", "@num": "743", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310863", "@fin": "2006-01-06", "@num": "743", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310864", "@fin": "2010-05-08", "@num": "743", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022328818", "@fin": "2017-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816346", "@fin": "2024-01-01", "@num": "743", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048845718", "@fin": "2999-01-01", "@num": "743", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés de la taxe de publicité foncière :
\n
1° Les baux à construction;
\n
2° Les baux à long terme conclus en application des articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9.
" } }, "LEGIARTI000006310934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-03-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006310934", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AQXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 188-4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L411-35", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-1 A Code rural L416-6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural L416-9", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006866045", "@num": "2", "#text": "Décret n°83-212 du 16 mars 1983 - art. 2 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006272233", "@num": "3", "#text": "Décret n°83-212 du 16 mars 1983 - art. 3 (Ab) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006866046", "@num": "4", "#text": "Décret n°83-212 du 16 mars 1983 - art. 4 (V) JORF 22 MARS 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147156", "@fin": "1987-01-01", "#text": "BIENS PROFESSIONNELS *DEFINITION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006310933", "@fin": "1983-03-22", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310934", "@fin": "1983-12-30", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1983-03-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310935", "@fin": "1987-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310936", "@fin": "2003-12-31", "@num": "885 P", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310937", "@fin": "2004-01-01", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310938", "@fin": "2006-01-06", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310939", "@fin": "2010-05-08", "@num": "885 P", "@etat": "MODIFIE", "@debut": "2006-01-06", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022328914", "@fin": "2018-01-01", "@num": "885 P", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les biens donnés à bail à long terme dans les conditions prévues aux articles L. 416-1 à L. 416-6, L. 416-8 et L. 416-9 du code rural sont considérés comme des biens professionnels à condition que la durée du bail soit au minimum de dix-huit ans et que les descendants du preneur ne soient pas contractuellement privés de la faculté de bénéficier des dispositions de l'article L. 411-35 du code rural.
\n
\n
Lorsque le bail a été consenti par le bailleur à son conjoint, à un de leurs parents en ligne directe ou en ligne collatérale jusqu'au troisième degré ou au conjoint de l'un de ceux-ci, ou à une société contrôlée par une ou plusieurs de ces personnes, le bien donné à bail n'est considéré comme bien professionnel que dans la limite d'une superficie au plus égale à une fois et demie la superficie minimum d'installation [*SMI*] prévue à l'article 188-4 du code rural.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310934", "cible": false, "cidtexte": "JORFTEXT000000877482", "id": "LEGIARTI000006866045", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310403", "cible": false, "cidtexte": "JORFTEXT000000877482", "id": "LEGIARTI000006866045", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310272", "cible": false, "cidtexte": "JORFTEXT000000877482", "id": "LEGIARTI000006866045", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310862", "cible": false, "cidtexte": "JORFTEXT000000877482", "id": "LEGIARTI000006866045", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000877482": { "SM": { "CONTENU": "Validation législative des dispositions contenues dans la partie législative du livre IV (nouveau) du code rural annexé au présent décret par la loi n° 91-363 du 15 avril 1991." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 3" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000880740", "#text": "Loi n°56-699 du 17 juillet 1956", "@sens": "source", "@cidtexte": "JORFTEXT000000880740", "@numtexte": "56-699", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1956-07-17" }, { "@id": "JORFTEXT000000880748", "#text": "Loi n°57-1260 du 12 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000880748", "@numtexte": "57-1260", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-12-12" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000886942", "#text": "Ordonnance n°59-71 du 7 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000886942", "@numtexte": "59-71", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-07" }, { "@id": "JORFTEXT000000508777", "#text": "Loi n°60-808 du 5 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFARTI000001680433", "@num": "11", "#text": "Loi n°60-808 du 5 août 1960 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000508777", "@numtexte": "60-808", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-05" }, { "@id": "JORFTEXT000000886755", "#text": "Ordonnance n°60-1254 du 29 novembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000886755", "@numtexte": "60-1254", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFTEXT000000314401", "#text": "Loi n°61-843 du 2 août 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314401", "@numtexte": "61-843", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-08-02" }, { "@id": "JORFTEXT000000874696", "#text": "Loi n°61-1378 du 19 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000874696", "@numtexte": "61-1378", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-19" }, { "@id": "JORFARTI000002274296", "@num": "7", "#text": "Loi n°61-1378 du 19 décembre 1961 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000874696", "@numtexte": "61-1378", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-19" }, { "@id": "JORFTEXT000000509510", "#text": "Loi n°63-1236 du 17 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509510", "@numtexte": "63-1236", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-17" }, { "@id": "JORFTEXT000000684512", "#text": "Loi n°63-1332 du 30 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000684512", "@numtexte": "63-1332", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-30" }, { "@id": "JORFTEXT000000878027", "#text": "Loi n°67-560 du 12 juillet 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878027", "@numtexte": "67-560", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-07-12" }, { "@id": "JORFTEXT000000501076", "#text": "Loi n°67-1253 du 30 décembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000501076", "@numtexte": "67-1253", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-30" }, { "@id": "JORFTEXT000000317289", "#text": "Loi n°68-1129 du 18 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000317289", "@numtexte": "68-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-18" }, { "@id": "JORFTEXT000000501321", "#text": "Loi n°68-1147 du 20 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000501321", "@numtexte": "68-1147", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFTEXT000000692954", "#text": "Loi n°68-1245 du 31 décembre 1968", "@sens": "source", "@cidtexte": "JORFTEXT000000692954", "@numtexte": "68-1245", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-31" }, { "@id": "JORFTEXT000000516867", "#text": "Ordonnance n°69-819 du 28 août 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000516867", "@numtexte": "69-819", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1969-08-28" }, { "@id": "JORFTEXT000000874227", "#text": "Loi n°70-1298 du 31 décembre 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000874227", "@numtexte": "70-1298", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFTEXT000000875641", "#text": "Loi n°72-9 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875641", "@numtexte": "72-9", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFARTI000001491297", "@num": "1", "#text": "Loi n°72-9 du 3 janvier 1972 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000875641", "@numtexte": "72-9", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000321865", "#text": "Loi n°72-12 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321865", "@numtexte": "72-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000684515", "#text": "Loi n°72-598 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000684515", "@numtexte": "72-598", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFTEXT000000522244", "#text": "Loi n° 75-632 du 15 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000522244", "@numtexte": "75-632", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-15" }, { "@id": "JORFTEXT000000339245", "#text": "Loi n°79-1115 du 22 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000339245", "@numtexte": "79-1115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-22" }, { "@id": "JORFARTI000002293578", "@num": "1", "#text": "Loi n°79-1115 du 22 décembre 1979 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000339245", "@numtexte": "79-1115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-22" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n°80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002478387", "@num": "22", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001496398", "@num": "34", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001883092", "@num": "57", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 57", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002478390", "@num": "58", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 58", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002080458", "@num": "59", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 59", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002478391", "@num": "60", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 60", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002291390", "@num": "61", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001117181", "@num": "62", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 62", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001883093", "@num": "63", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 63", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001696704", "@num": "64", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 64", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000001117182", "@num": "68", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 68", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFARTI000002291392", "@num": "71", "#text": "Loi n°80-502 du 4 juillet 1980 - art. 71", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "LEGIARTI000006272232", "@num": "1", "#text": "Décret n°83-212 du 16 mars 1983 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "LEGIARTI000006866045", "@num": "2", "#text": "Décret n°83-212 du 16 mars 1983 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877482", "@numtexte": "83-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-03-16" }, { "@id": "JORFTEXT000000526953", "#text": "LOI91-363", "@sens": "cible", "@cidtexte": "JORFTEXT000000526953", "@nortexte": "AGRX9000116L", "@numtexte": "91-363", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-04-15" } ] }, "TITRE": "Décret n° 83-212 du 16 mars 1983", "MCS_TXT": { "MC": [ "AGRICULTURE", "BAIL", "LOYER", "BAIL RURAL", "CODE RURAL", "ABROGATION" ] }, "TITREFULL": "Décret n° 83-212 du 16 mars 1983 portant révision du code rural en ce qui concerne les dispositions législatives relatives aux baux ruraux" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000877482", "NUM": "83-212", "DATE_PUBLI": "1983-03-22", "DATE_TEXTE": "1983-03-16", "ORIGINE_PUBLI": "JORF du 22 mars 1983", "PAGE_DEB_PUBLI": 839, "PAGE_FIN_PUBLI": 866 } }, "META_COMMUN": { "ID": "JORFTEXT000000877482", "URL": "texte/version/JORF/TEXT/00/00/00/87/74/JORFTEXT000000877482.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX983212" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000877482", "cible": true, "cidtexte": "JORFTEXT000000877482", "id": "LEGIARTI000006866045", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006866045", "liens_entrants": true }

Article 2 AUTONOME VIGUEUR, en vigueur depuis le 22/03/1983 (Décret n° 83-212 du 16 mars 1983 portant révision du code rural en ce qui concerne les dispositions législatives relatives aux baux ruraux)