{ "article": { "LEGIARTI000019356078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019356078", "URL": "article/LEGI/ARTI/00/00/19/35/60/LEGIARTI000019356078.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019374677", "@num": "D421-2", "#text": "Code du tourisme. - art. D421-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019374684", "@num": "D421-4", "#text": "Code du tourisme. - art. D421-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019354235", "@nor": "ECER0801571D", "@num": "2008-813", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-813 du 21 août 2008 modifiant la partie réglementaire du code du tourisme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019354235", "@c_titre_court": "Décret n°2008-813 du 21 août 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-813 du 21 août 2008 modifiant la partie réglementaire du code du tourisme", "@debut": "2008-08-24", "@id_txt": "LEGITEXT000019356071", "@c_titre_court": "Décret n°2008-813 du 21 août 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-08-23", "@date_signature": "2008-08-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019356078", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019354265", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code du tourisme.
\nArt. D421-4, Art. D421-2\n
\n

\n
" } }, "LEGIARTI000019374677": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D421-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-24" } }, "META_COMMUN": { "ID": "LEGIARTI000019374677", "URL": "article/LEGI/ARTI/00/00/19/37/46/LEGIARTI000019374677.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019356078", "@num": "2", "#text": "Décret n°2008-813\n du 21 août 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019354235", "@nortexte": "ECER0801571D", "@numtexte": "2008-813", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000006298067", "@num": "46 AGD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AGD", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303231", "@num": "199 decies E", "#text": "Code général des impôts, CGI. - art. 199 decies E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303242", "@num": "199 decies EA", "#text": "Code général des impôts, CGI. - art. 199 decies EA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303237", "@num": "199 decies G", "#text": "Code général des impôts, CGI. - art. 199 decies G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813630", "@num": "L421-3", "#text": "Code du tourisme. - art. L421-3", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158453", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions particulières relatives à l'investissement dans l'immobilier de loisirs.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143223", "@fin": "2999-01-01", "#text": "Chapitre Ier : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631913", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631911", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631889", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813671", "@fin": "2008-08-24", "@num": "D421-2", "@etat": "MODIFIE", "@debut": "2006-10-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019374677", "@fin": "2999-01-01", "@num": "D421-2", "@etat": "VIGUEUR", "@debut": "2008-08-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application des réductions d'impôts accordées au titre de l'acquisition de logements neufs ou de la réhabilitation de logements faisant partie d'une résidence de tourisme classée, mentionnées aux articles 199 decies E, 199 decies EA et 199 decies G du code général des impôts, cités à l'article L. 421-3, sont fixées par les articles 46 AGD à 46 AGF sexies de l'annexe III à ce code.
\n
" } }, "LEGIARTI000019374684": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D421-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-08-24" } }, "META_COMMUN": { "ID": "LEGIARTI000019374684", "URL": "article/LEGI/ARTI/00/00/19/37/46/LEGIARTI000019374684.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019356078", "@num": "2", "#text": "Décret n°2008-813\n du 21 août 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000019354235", "@nortexte": "ECER0801571D", "@numtexte": "2008-813", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-08-21" }, { "@id": "LEGIARTI000006294403", "@num": "206", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 206", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309408", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813636", "@num": "L421-4", "#text": "Code du tourisme. - art. L421-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006158454", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions particulières applicables aux agences de voyages et organisateurs de circuits touristiques.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006143223", "@fin": "2999-01-01", "#text": "Chapitre Ier : Ressources et incitations de l'Etat relatives aux activités et hébergements touristiques.", "@debut": "2006-10-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631913", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS FISCALES PARTICULIÈRES AUX ACTIVITÉS TOURISTIQUES.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631911", "@fin": "2999-01-01", "#text": "LIVRE IV : FINANCEMENT DE L'ACCÈS AUX VACANCES ET FISCALITÉ DU TOURISME.", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000017631889", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-01-01" } ] }, "@cid": "LEGITEXT000006074073", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du tourisme", "@debut": "2005-01-01", "@id_txt": "LEGITEXT000006074073", "@c_titre_court": "Code du tourisme." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006813673", "@fin": "2008-08-24", "@num": "D421-4", "@etat": "MODIFIE", "@debut": "2006-10-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019374684", "@fin": "2999-01-01", "@num": "D421-4", "@etat": "VIGUEUR", "@debut": "2008-08-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les modalités d'application du e du 1 de l'article 266 du code général des impôts, cité à l'article L. 421-4, relatif à l'assujettissement à la taxe sur la valeur ajoutée des opérations réalisées par les agences de voyages et les organisateurs de circuits touristiques, sont définies au 9° du IV de l'article 206 de l'annexe II à ce code.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000019374684", "cible": true, "cidtexte": "JORFTEXT000019354235", "id": "LEGIARTI000019356078", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000019374677", "cible": true, "cidtexte": "JORFTEXT000019354235", "id": "LEGIARTI000019356078", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019356078", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2008-813 du 21 août 2008 modifiant la partie réglementaire du code du tourisme)