{ "article": { "LEGIARTI000018619147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1391 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-14", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018619147", "URL": "article/LEGI/ARTI/00/00/18/61/91/LEGIARTI000018619147.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191890", "@fin": "2999-01-01", "#text": "E : Exonérations, dégrèvements spéciaux et réductions d'impôt", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179803", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162659", "@fin": "2999-01-01", "#text": "Section II : Taxes foncières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306034", "@fin": "2005-02-12", "@num": "1391 C", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306035", "@fin": "2008-04-03", "@num": "1391 C", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619147", "@fin": "2010-07-14", "@num": "1391 C", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022493235", "@fin": "2021-01-01", "@num": "1391 C", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041464663", "@fin": "2999-01-01", "@num": "1391 C", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dépenses engagées par les organismes d'habitations à loyer modéré ou par les sociétés d'économie mixte ayant pour objet statutaire la réalisation ou la gestion de logements pour l'accessibilité et l'adaptation des logements aux personnes en situation de handicap sont déductibles de la taxe foncière sur les propriétés bâties versée aux collectivités territoriales.
\n
" } }, "LEGIARTI000018559051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559051", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559051.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006162737", "#text": "CODE GENERAL DES IMPOTS, CGI. - Section XI : Taxe sur les voitures particulière... 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art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620300", "@num": "80", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620280", "@num": "80 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 duodecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620295", "@num": "80 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620290", "@num": "80 undecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 undecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619232", "@num": "806", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 806 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619226", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620236", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620211", "@num": "81 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620194", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302579", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018620184", "@num": "84 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 84 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619215", "@num": "883", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 883 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619203", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619197", "@num": "885 I bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619191", "@num": "885 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619189", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619179", "@num": "885-0 V bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885-0 V bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619171", "@num": "885-0 V bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885-0 V bis A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619169", "@num": "963", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 963 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018619163", "@num": "990 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019124706", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559051", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557016", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 5, Art. 31, Art. 38, Art. 38 quinquies A, Art. 39, Art. 39 E, Art. 39 quinquies FD, Art. 39 quinquies GD, Art. 39 duodecies, Art. 39 terdecies, Art. 40 B, Art. 44 septies, Art. 73 B, Art. 73 C, Art. 80, Art. 80 sexies, Art. 80 undecies A, Art. 80 duodecies, Art. 81, Art. 81 quater, Art. 83, Art. 83 ter, Art. 84 A, Art. 119 bis, Art. 119 ter, Art. 150-0 A, Art. 151 ter, Art. 151 nonies, Art. 151 decies, Art. 154 bis, Art. 154 bis-0 A, Art. 156, Art. 157 bis, Art. 158, Art. 163 A, Art. 163 bis, Art. 163 bis AA, Art. 163 bis B, Art. 163 quinquies C, Art. 163 quatervicies, Art. 168, Art. 193, Art. 199 quater C, Art. 199 undecies A, Art. 199 terdecies-0 A, Art. 199 terdecies A, Art. 199 terdecies-0 B, Art. 199 sexdecies, Art. 200, Art. 200 octies, Art. 200 undecies, Art. 200 duodecies, Art. 204 B, Art. 206, Art. 209, Art. 207, Art. 208, Art. 208 ter B, Art. 210 E, Art. 214, Art. 217 quinquies, Art. 217 undecies, Art. 219, Art. 220 sexies, Art. 220 nonies, Art. 220 terdecies, Art. 223 A, Art. 223 I, Art. 223 L, Art. 223 V, Art. 223 VB, Art. 223 VG, Art. 223 octies, Art. 224, Art. 225, Art. 226 B, Art. 226 bis, Art. 227, Art. 227 bis, Art. 228 bis, Art. 230 B, Art. 231, Art. 231 bis D, Art. 231 bis N, Art. 231 bis P, Art., Art. 231 bis S, Art. 231 bis T, Art. 235 ter C, Art. 235 ter D, Art. 235 ter DA, Art. 235 ter E, Art. 235 ter EB, Art. 235 ter F, Art. 235 ter G, Art. 235 ter GA-0 bis, Art. 235 ter H bis, Art. 235 ter H ter, Art. 235 ter HA, Art. 235 ter J, Art. 235 ter JA, Art. 235 ter K, Art. 235 ter KA, Art. 235 ter KB, Art. 235 ter KC, Art., Art. 235 ter KD bis, Art. 235 ter KF, Art. 235 ter KG, Art. 235 ter KH, Art. 235 ter X, Art. 237 bis, Art. 237 bis A, Art. 237 ter, Art. 237 ter A, Art. 237 quinquies, Art. 238 bis HI, Art. 238 bis HQ, Art. 238 bis HX, Art. 244 bis A, Art. 244 bis B, Art. 244 quater B, Art. 244 quater E, Art. 244 quater F, Art. 244 quater K, Art. 244 quater M, Art. 244 quater O, Art. 244 quater P, Art. 244 quater Q, Art. 244 quater R, Art. 256 A, Art. 257, Art. 260 C, Art. 261, Art. 262, Art. 268, Art. 277 A, Art. 278 quinquies, Art. 279, Art. 289 bis, Art. 289 C, Art. 290 quater, Art. 298, Art. 302 B, Art. 575, Art. 677, Art. 726, Art. 777, Art. 779, Art. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 806, Art. 809, Art. 883, Art. 885 H, Art. 885 I bis, Art. 885 J, Art. 885 U, Art. 885-0 V bis, Art. 885-0 V bis A, Art. 963, Art. 990 F, Sct. Section, Sct. III : Taxe additionnelle à la taxe sur les certificats d'immatriculation., Art. 1010 bis, Art., Art. 1018 A bis, Art., Art. 1040 bis, Art. 1388 quater, Art. 1390, Art. 1391 A, Art. 1391 C, Art. 1391 D, Art. 1391 E, Art. 1411, Art. 1411 bis, Art. 1414, Art. 1414 A, Art. 1417, Art. 1450, Art. 1452, Art. 1464 G, Art. 1466 C, Art. 1519 A, Art. 1519 B, Art. 1582, Art. 1594 F quinquies, Art. 1599 quinquies A, Art. 1600-0 J, Art. 1601, Art. 1609 quatervicies, Art. 1635-0 bis, Art. 1635 bis, Art. 1639 A ter, Art. 1647-00 bis, Art. 1647 C sexies, Art. 1648 A, Art. 1648 AA, Art. 1649 quater A, Art. 1651 K, Art. 1664, Art. 1679 A, Art. 1679 bis B, Art. 1681 quinquies, Art. 1691 bis, Art. 1724 quater B, Art. 1724 quater C, Art. 1751, Art. 1758, Art. 1929 quater \n
\n

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A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nSct. Section IV : Financement du congé individuel de formation., Art. 235 ter KI, Art. 235 ter KJ, Art. 235 ter KK, Art. 235 ter KL, Art. 235 ter KM
\n

\n
\n

A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
Art. 1378 septies, Art. 668 ter, Art. 1635 bis O, Art. 1010 bis, Art. 1724 quater A, Art. 1724 quater\n
\n

\n
\n

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Article 1391 C AUTONOME MODIFIE, en vigueur du 03/04/2008 au 14/07/2010 (Code général des impôts)