{ "article": { "LEGIARTI000020014590": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "749 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020014590", "URL": "article/LEGI/ARTI/00/00/20/01/45/LEGIARTI000020014590.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 JORF du 28 décembre 2008 art. 31 III : Le présent article s'applique aux transformations réalisées à compter du 1er janvier 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000056", "@num": "31", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020012911", "@num": "151 octies C", "#text": "Code général des impôts, CGI. - art. 151 octies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305332", "@num": "746", "#text": "Code général des impôts, CGI. - art. 746 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197317", "@fin": "2999-01-01", "#text": "3 : Exonérations", "@debut": "1983-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020014590", "@fin": "2999-01-01", "@num": "749 B", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à l'article 746 les opérations mentionnées au premier alinéa de l'article 151 octies C.

" } }, "LEGIARTI000006305332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "746", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305332", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305332.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0746AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000018015414", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305334", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305336", "@num": "748 bis", "#text": "Code général des impôts, CGI. - art. 748 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305342", "@num": "750 bis", "#text": "Code général des impôts, CGI. - art. 750 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037114241", "@num": "L322-14", "#text": "Code rural - art. L322-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197315", "@fin": "2999-01-01", "#text": "1 : Tarif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@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. 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Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu'il en soit justifié, sont assujettis à un droit d'enregistrement ou à une taxe de publicité foncière de 1 %.
\n
" } }, "LEGIARTI000006305333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "746", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305333", "URL": "article/LEGI/ARTI/00/00/06/30/53/LEGIARTI000006305333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0746AAXXXXXAB" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 95 IV : Ces dispositions s'appliquent aux conventions conclues et actes passés à compter du 1er janvier 2006 lorsqu'ils sont obligatoirement déclarés ou soumis à la formalité de l'enregistrement, et dans les autres cas, lorsque leur présentation volontaire à la formalité intervient à compter de cette date.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 95 I A Finances rectificative pour 2004 JORF 31 décembre 2004 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000018015414", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305334", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305336", "@num": "748 bis", "#text": "Code général des impôts, CGI. - art. 748 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305342", "@num": "750 bis", "#text": "Code général des impôts, CGI. - art. 750 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037114241", "@num": "L322-14", "#text": "Code rural - art. L322-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197315", "@fin": "2999-01-01", "#text": "1 : Tarif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@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. 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Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu'il en soit justifié, sont assujettis à un droit d'enregistrement ou à une taxe de publicité foncière de 1,10 %.
\n
" } }, "LEGIARTI000020000056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "31", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020000056", "URL": "article/LEGI/ARTI/00/00/20/00/00/LEGIARTI000020000056.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020014592", "@num": "151 octies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020075958", "@fin": "2999-01-01", "#text": "B. ― Mesures fiscales", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020076032", "@fin": "2999-01-01", "#text": "I. - IMPOTS ET RESSOURCES AUTORISES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000010", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020000016", "@fin": "2999-01-01", "#text": "PREMIERE PARTIE : CONDITIONS GENERALES DE L'EQUILIBRE FINANCIER", "@debut": "2008-12-29" } ] }, "@cid": "JORFTEXT000019995721", "@nor": "BCFX0821595L", "@num": "2008-1425", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019995721", "@c_titre_court": "LOI n°2008-1425 du 27 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009 (1)", "@debut": "2008-12-29", "@id_txt": "LEGITEXT000020000009", "@c_titre_court": "LOI n° 2008-1425 du 27 décembre 2008" } ], "@date_publi": "2008-12-28", "@date_signature": "2008-12-27" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020000056", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019995895", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II-A créé les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 749 B, Art. 151 octies C\n
\n

III.-Le présent article s'applique aux transformations réalisées à compter du 1er janvier 2009.

" } }, "LEGIARTI000020014592": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "151 octies C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020014592", "URL": "article/LEGI/ARTI/00/00/20/01/45/LEGIARTI000020014592.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1425 du 27 décembre 2008 JORF du 28 décembre 2008 art III : l'article 31 de la présente loi s'applique aux transformations réalisées à compter du 1er janvier 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000056", "@num": "31", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000017885779", "@num": "151 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307033", "@num": "8", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308442", "@num": "202", "#text": "Code général des impôts, CGI. - art. 202 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303391", "@num": "202 ter", "#text": "Code général des impôts, CGI. - art. 202 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304057", "@num": "238 bis LA", "#text": "Code général des impôts, CGI. - art. 238 bis LA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642523", "@num": "41-0 A bis B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41-0 A bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197368", "@fin": "2999-01-01", "#text": "1 quinquies : Plus-values réalisées à l'occasion d'apports en sociétés ou de restructuration de sociétés civiles professionnelles", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191582", "@fin": "2999-01-01", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020014592", "@fin": "2999-01-01", "@num": "151 octies C", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve que les membres de l'association issue de la transformation soient identiques aux associés de la société ou de l'organisme transformé, qu'aucune modification ne soit apportée aux écritures comptables et que l'imposition des bénéfices, profits et plus-values non imposés lors de la transformation demeure possible sous le nouveau régime fiscal applicable à l'association, la transformation d'une société ou organisme placé sous le régime des sociétés de personnes défini aux articles 8 à 8 ter en association d'avocats telle que visée à l'article 238 bis LA soumise au même régime n'entraîne pas :

1° Les conséquences de la cessation d'entreprise prévues à l'article 202 ;

2° L'imposition de la plus-value ou de la moins-value constatée lors de l'annulation des parts de la société ou de l'organisme transformé, dont le montant s'ajoute, le moment venu, à celui de la plus-value ou de la moins-value à constater au titre des droits détenus dans l'association à l'occasion de toute opération à l'origine du retrait total ou partiel du membre de l'association, ou de la transformation ou de la cessation de celle-ci au sens des articles 202 et 202 ter ;

3° L'imposition de reports antérieurs, qui sont maintenus jusqu'à l'échéance mentionnée au 2°.

Le premier alinéa du V de l'article 151 octies B est applicable à l'associé de la société ou de l'organisme transformé jusqu'à l'échéance mentionnée au 2°.

" } }, "LEGIARTI000024435935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "746", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024435935", "URL": "article/LEGI/ARTI/00/00/24/43/59/LEGIARTI000024435935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000018015414", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305334", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305336", "@num": "748 bis", "#text": "Code général des impôts, CGI. - art. 748 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305342", "@num": "750 bis", "#text": "Code général des impôts, CGI. - art. 750 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037114241", "@num": "L322-14", "#text": "Code rural - art. L322-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197315", "@fin": "2999-01-01", "#text": "1 : Tarif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@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. 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Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu'il en soit justifié, sont assujettis à un droit d'enregistrement ou à une taxe de publicité foncière de 2,50 %.
\n
" } }, "LEGIARTI000041470472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "746", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041470472", "URL": "article/LEGI/ARTI/00/00/41/47/04/LEGIARTI000041470472.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 108 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000039793271", "@num": "108", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000018015414", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305334", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305336", "@num": "748 bis", "#text": "Code général des impôts, CGI. - art. 748 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305342", "@num": "750 bis", "#text": "Code général des impôts, CGI. - art. 750 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037114241", "@num": "L322-14", "#text": "Code rural - art. L322-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197315", "@fin": "2999-01-01", "#text": "1 : Tarif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@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. 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Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu'il en soit justifié, sont assujettis à un droit d'enregistrement ou à une taxe de publicité foncière de 2,50 %. Ce taux est ramené à 1,80 % à compter du 1er janvier 2021 et à 1,10 % à compter du 1er janvier 2022, pour les partages des intérêts patrimoniaux consécutifs à une séparation de corps, à un divorce ou à une rupture d'un pacte civil de solidarité

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Les règles de perception concernant les soultes de partage sont applicables aux donations portant partage, faites par actes entre vifs par les père et mère ou autres ascendants, ainsi qu’aux partages testamentaires également autorisés par l’article 1075 du code civil.

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Article 749 B AUTONOME VIGUEUR, en vigueur depuis le 29/12/2008 (Code général des impôts)