{ "article": { "LEGIARTI000017856269": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000017856269", "URL": "article/LEGI/ARTI/00/00/17/85/62/LEGIARTI000017856269.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017888077", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000017856225", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2007-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017856224", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2007-12-28" } ] }, "@cid": "JORFTEXT000017853368", "@nor": "BCFX0765271L", "@num": "2007-1822", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000017853368", "@c_titre_court": "LOI n°2007-1822 du 24 décembre 2007" }, { "@fin": "2999-01-01", "#text": "LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1)", "@debut": "2007-12-28", "@id_txt": "LEGITEXT000017856212", "@c_titre_court": "LOI n° 2007-1822 du 24 décembre 2007" } ], "@date_publi": "2007-12-27", "@date_signature": "2007-12-24" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000017856269", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000017853404", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
Art. 197
\n

\n
A modifié les dispositions suivantes :

CODE GENERAL DES IMPOTS, CGI.
\n Art. 196 B\n
\n

" } }, "LEGIARTI000017888077": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "196 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000017888077", "URL": "article/LEGI/ARTI/00/00/17/88/80/LEGIARTI000017888077.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000017856269", "@num": "2", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000025062751", "@num": "16", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000046174776", "@num": "1", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174778", "@num": "2", "#text": "Décret n°2022-1144 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174047", "@nortexte": "ECOS2218213D", "@numtexte": "2022-1144", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000048864353", "@num": "D133-13-11-1", "#text": "Code de la sécurité sociale. - art. D133-13-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046176892", "@num": "R133-17", "#text": "Code de la sécurité sociale. - art. R133-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050079659", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464400", "@num": "193", "#text": "Code général des impôts, CGI. - art. 193 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978337", "@fin": "2023-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860788", "@fin": "2024-01-01", "@num": "196 B", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048805464", "@fin": "2999-01-01", "@num": "196 B", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui accepte le rattachement des personnes désignées au 3 de l'article 6 bénéficie d'une demi-part supplémentaire de quotient familial par personne ainsi rattachée.
\n
Si la personne rattachée est mariée ou a des enfants à charge, l'avantage fiscal accordé au contribuable prend la forme d'un abattement de 5 568 euros sur son revenu global net par personne ainsi prise en charge. Lorsque les enfants de la personne rattachée sont réputés être à la charge égale de l'un et l'autre de leurs parents, l'abattement auquel ils ouvrent droit pour le contribuable, est égal à la moitié de cette somme.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000017888077", "cible": true, "cidtexte": "JORFTEXT000017853368", "id": "LEGIARTI000017856269", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000017856269", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (LOI n° 2007-1822 du 24 décembre 2007 de finances pour 2008 (1))