{ "article": { "LEGIARTI000020194849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "238 quater L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020194849", "URL": "article/LEGI/ARTI/00/00/20/19/48/LEGIARTI000020194849.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020180689", "@num": "10", "#text": "Ordonnance n° 2009-112\n du 30 janvier 2009 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000020176637", "@nortexte": "JUSC0831244R", "@numtexte": "2009-112", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000006303727", "@num": "223 VH", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 VH (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642312", "@num": "344 M", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020194686", "@fin": "2999-01-01", "#text": "III : Fiducie", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000020194849", "@fin": "2999-01-01", "@num": "238 quater L", "@etat": "VIGUEUR", "@debut": "2009-02-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fiducie fait l'objet d'une déclaration d'existence par le fiduciaire dans des conditions et délais fixés par décret.
\n
" } }, "LEGIARTI000006303727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "223 VH", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2009-02-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006303727", "URL": "article/LEGI/ARTI/00/00/06/30/37/LEGIARTI000006303727.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0223BAXXXXXJA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006523328", "@num": "6", "#text": "Loi n°2007-211 du 19 février 2007 - art. 6 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000020180689", "@num": "10", "#text": "Ordonnance n° 2009-112\n du 30 janvier 2009 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000020176637", "@nortexte": "JUSC0831244R", "@numtexte": "2009-112", "@typelien": "TRANSFERE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000020194849", "@num": "238 quater L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179596", "@fin": "2009-02-01", "#text": "Sous-section 4 : Obligations déclaratives incombant au fiduciaire ès qualités.", "@debut": "2007-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162536", "@fin": "2009-02-01", "#text": "Section IX : Fiducie", "@debut": "2007-02-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147019", "@fin": "2999-01-01", "#text": "Chapitre II : Impôt sur les bénéfices des sociétés et autres personnes morales", "@debut": "1977-12-31" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006303727", "@fin": "2009-02-01", "@num": "223 VH", "@etat": "TRANSFERE", "@debut": "2007-02-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La fiducie fait l'objet d'une déclaration d'existence par le fiduciaire dans des conditions et délais fixés par décret.
\n
" } }, "LEGIARTI000020180689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020180689", "URL": "article/LEGI/ARTI/00/00/20/18/06/LEGIARTI000020180689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191641", "#text": "Code général des impôts, CGI. - I : Résultat du patrimoine fiduciaire. (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191642", "#text": "Code général des impôts, CGI. - II : Situation du constituant. 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art. 54 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194819", "@num": "69 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 69 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194752", "@num": "766 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 766 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305463", "@num": "792 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 792 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194750", "@num": "885 G bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 G bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194815", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020565802", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194740", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020180683", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS FISCALES", "@debut": "2009-02-01" } ] }, "@cid": "JORFTEXT000020176637", "@nor": "JUSC0831244R", "@num": "2009-112", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-112 du 30 janvier 2009 portant diverses mesures relatives à la fiducie", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020176637", "@c_titre_court": "Ordonnance n° 2009-112 du 30 janvier 2009" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2009-112 du 30 janvier 2009 portant diverses mesures relatives à la fiducie", "@debut": "2009-02-01", "@id_txt": "LEGITEXT000020180668", "@c_titre_court": "Ordonnance n° 2009-112 du 30 janvier 2009" } ], "@ministere": "Ministère de la justice", "@date_publi": "2009-01-31", "@date_signature": "2009-01-30", "@num_parution_jo": "0026" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020180689", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020176656", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 50-0, \nArt. 54 septies, Art. 69 E, Art. 92, Art. 102 ter, Art. 150-0 A, Art. 150-0 D, Art. 150-0 D bis, Art. 150 VB, Art. 150 VC, Art. 151 septies, Art. 238 quater A, Art. 766 bis, Art. 88 G bis
\n

-Livre des procédures fiscales
\nArt. L73 \n
\n

\n
\n
A abrogé les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 VA, Art. 223 VB, Art. 223 VC, Art. 223 VJ, Sct. Sous-section 3 : Fin de la fiducie., Sct. Sous-section 4 : Obligations déclaratives incombant au fiduciaire ès qualités., Art. 792 ter \n
\n

\n
\n
\n
A créé les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 150 UD, Art. 238 quater C, Art. 238 quater N, Art. 238 quater D, Art. 238 quater O, Art. 238 quater E, Art. 238 quater P, Art. 238 quater F, Art. 238 quater Q, Art. 238 quater G, Sct. III, Art. 238 quater B \n
\n

\n
\n
A modifié les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 223 V, Art. 238 quater B, Art. 223 VD, Art. 238 quater H, Art. 223 VE, Art. 238 quater I, Art. 223 VF, Art. 238 quater J, Art. 223 VG, Art. 238 quater K, Art. 223 VH, Art. 238 quater L, Art. 223 VI, Art. 238 quater M\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020180689", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020194849", "typelien": "CREE" }, { "article_id": "LEGIARTI000006303727", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020194849", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020194849", "liens_entrants": true }

Article 238 quater L AUTONOME VIGUEUR, en vigueur depuis le 01/02/2009 (Code général des impôts)