{ "article": { "LEGIARTI000020042083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "40", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042083", "URL": "article/LEGI/ARTI/00/00/20/04/20/LEGIARTI000020042083.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020051840", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020079657", "@fin": "2999-01-01", "#text": "B. ― Sécurité juridique", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020059697", "@fin": "2999-01-01", "#text": "I. mesures fiscales non rattachées", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042022", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042024", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2009-01-01" } ] }, "@cid": "JORFTEXT000020014790", "@nor": "BCFX0826279L", "@num": "2008-1443", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020014790", "@c_titre_court": "LOI n°2008-1443 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020042016", "@c_titre_court": "LOI n° 2008-1443 du 30 décembre 2008" } ], "@date_publi": "2008-12-31", "@date_signature": "2008-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020042083", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015044", "@fin": "2999-01-01", "@num": "40", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. - A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n
\nArt. 730 bis\n
\n
\n
II. - Le I s'applique aux opérations intervenues à compter du 1er janvier 2009.
\n
\n

\n
\n

\n
\n
\n
\n
\n
\n

" } }, "LEGIARTI000020051840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "730 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020051840", "URL": "article/LEGI/ARTI/00/00/20/05/18/LEGIARTI000020051840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi 2008-1443 du 30 décembre 2008, article 40 : Les dispositions introduites par l'article 40 s'appliquent aux opérations intervenues à compter du 1er janvier 2009.

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Les cessions de gré à gré de parts de groupements agricoles d'exploitation en commun, d'exploitations agricoles à responsabilité limitée mentionnées au 5° de l'article 8 et de toutes sociétés civiles à objet principalement agricole, même non exploitantes, sont enregistrées au droit fixe de 125 €.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000020051840", "cible": true, "cidtexte": "JORFTEXT000020014790", "id": "LEGIARTI000020042083", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020042083", "liens_entrants": true }

Article 40 ENTIEREMENT_MODIF (LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1))