{ "article": { "LEGIARTI000019262816": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019262816", "URL": "article/LEGI/ARTI/00/00/19/26/28/LEGIARTI000019262816.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019264726", "@num": "1048 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019264724", "@num": "742", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 742 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019262743", "@fin": "2999-01-01", "#text": "CHAPITRE III : DISPOSITIONS DIVERSES", "@debut": "2008-07-30" } ] }, "@cid": "JORFTEXT000019261845", "@nor": "ECEX0774541L", "@num": "2008-735", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-735 du 28 juillet 2008 relative aux contrats de partenariat (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019261845", "@c_titre_court": "LOI n°2008-735 du 28 juillet 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-735 du 28 juillet 2008 relative aux contrats de partenariat (1)", "@debut": "2008-07-30", "@id_txt": "LEGITEXT000019262739", "@c_titre_court": "LOI n° 2008-735 du 28 juillet 2008" } ], "@date_publi": "2008-07-29", "@date_signature": "2008-07-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019262816", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019261992", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\nArt. 742, Art. 1048 ter\n
\n

\n
" } }, "LEGIARTI000019264724": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "742", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2008-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000019264724", "URL": "article/LEGI/ARTI/00/00/19/26/47/LEGIARTI000019264724.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019262816", "@num": "37", "#text": "LOI n°2008-735\n du 28 juillet 2008 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000019263639", "@num": "1048 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305248", "@num": "689", "#text": "Code général des impôts, CGI. - art. 689 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199097", "@fin": "2999-01-01", "#text": "1° Régime normal", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048471799", "@fin": "1979-07-01", "@num": "742", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305325", "@fin": "1999-03-31", "@num": "742", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305326", "@fin": "2008-07-30", "@num": "742", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019264724", "@fin": "2011-01-01", "@num": "742", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021642410", "@fin": "2999-01-01", "@num": "742", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les baux à durée limitée d'immeubles faits pour une durée supérieure à douze années, à l'exception de ceux mentionnés à l'article 1048 ter, sont soumis à la taxe de publicité foncière au taux de 0, 60 %.
\n
Cette taxe est liquidée sur le prix exprimé, augmenté des charges imposées au preneur, ou sur la valeur locative réelle des biens loués si cette valeur est supérieure au prix augmenté des charges. Elle est due sur le montant cumulé de toutes les années à courir.
" } }, "LEGIARTI000019264726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1048 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2008-07-30" } }, "META_COMMUN": { "ID": "LEGIARTI000019264726", "URL": "article/LEGI/ARTI/00/00/19/26/47/LEGIARTI000019264726.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006400135", "@num": "13", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000019262816", "@num": "37", "#text": "LOI n°2008-735\n du 28 juillet 2008 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000019261845", "@nortexte": "ECEX0774541L", "@numtexte": "2008-735", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-07-28" }, { "@id": "LEGIARTI000023363869", "@num": "28", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000019264747", "@num": "677", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 677 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310196", "@num": "680", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 680 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019264744", "@num": "846", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409888", "@num": "L524-7", "#text": "Code du patrimoine. - art. L524-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834395", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642410", "@num": "742", "#text": "Code général des impôts, CGI. - art. 742 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834363", "@num": "881 C", "#text": "Code général des impôts, CGI. - art. 881 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026460070", "@num": "287", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 287 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361216", "@num": "L2122-15", "#text": "Code général de la propriété des personnes publiques. - art. L2122-15", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361218", "@num": "L2122-17", "#text": "Code général de la propriété des personnes publiques. - art. L2122-17", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361205", "@num": "L2122-5", "#text": "Code général de la propriété des personnes publiques. - art. L2122-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389133", "@num": "L1311-2", "#text": "Code général des collectivités territoriales - art. L1311-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389197", "@num": "L1311-4-1", "#text": "Code général des collectivités territoriales - art. L1311-4-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389148", "@num": "L1311-5", "#text": "Code général des collectivités territoriales - art. L1311-5", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389276", "@num": "L1414-16", "#text": "Code général des collectivités territoriales - art. L1414-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691096", "@num": "L6148-2", "#text": "Code de la santé publique - art. L6148-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022867515", "@fin": "2999-01-01", "#text": "17° : Occupations du domaine public", "@debut": "2010-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162651", "@fin": "2999-01-01", "#text": "Section II : Collectivités publiques, établissements publics ou d'utilité publique", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000019264726", "@fin": "2010-05-01", "@num": "1048 ter", "@etat": "MODIFIE", "@debut": "2008-07-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201814", "@fin": "2012-05-07", "@num": "1048 ter", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842075", "@fin": "2014-01-01", "@num": "1048 ter", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417062", "@fin": "2020-12-31", "@num": "1048 ter", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042916471", "@fin": "2999-01-01", "@num": "1048 ter", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sont soumis à la perception de l'imposition mentionnée à l'article 680 :
\n
1° Les actes portant autorisation d'occupation temporaire du domaine public constitutifs d'un droit réel immobilier délivrés soit par l'Etat ou l'un de ses établissements publics en application des articles L. 2122-5 à L. 2122-14 et L. 2122-17 à L. 2122-19 du code général de la propriété des personnes publiques ou de l'article 13 de l'ordonnance n° 2004-559 du 17 juin 2004 sur les contrats de partenariat, soit par les collectivités territoriales, leurs groupements ou leurs établissements publics, en application des I à III de l'article L. 1311-5 et de l'article L. 1414-16 du code général des collectivités territoriales ;
\n
2° Les actes portant bail et crédit-bail consentis en application des articles L. 2122-15 et L. 2122-16 du code général de la propriété des personnes publiques au profit de l'Etat ou de l'un de ses établissements publics ;
\n
3° Les actes portant crédit-bail consentis en application de l'article L. 1311-4-1 ou du IV de l'article L. 1311-5 du code général des collectivités territoriales au profit des collectivités territoriales, de leurs groupements ou de leurs établissements publics ;
\n
4° Les baux emphytéotiques conclus soit par les collectivités territoriales, leurs groupements ou leurs établissements publics en application des articles L. 1311-2 et L. 1311-4 du code général des collectivités territoriales, soit en application des articles L. 6148-2 et L. 6148-3 du code de la santé publique ;
\n
5° Les conventions non détachables des autorisations et des baux mentionnés aux 1° et 4° du présent article ;
\n
6° Les actes portant retrait des autorisations mentionnées au 1°." } } }, "article_lien": [ { "article_id": "LEGIARTI000019264726", "cible": true, "cidtexte": "JORFTEXT000019261845", "id": "LEGIARTI000019262816", "typelien": "CREE" }, { "article_id": "LEGIARTI000019264724", "cible": true, "cidtexte": "JORFTEXT000019261845", "id": "LEGIARTI000019262816", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019262816", "liens_entrants": true }

Article 37 ENTIEREMENT_MODIF (LOI n° 2008-735 du 28 juillet 2008 relative aux contrats de partenariat (1))