{ "article": { "LEGIARTI000020519371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "301", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020519371", "URL": "article/LEGI/ARTI/00/00/20/51/93/LEGIARTI000020519371.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 64-V de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499746", "@num": "2", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191273", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179245", "@fin": "2999-01-01", "#text": "IV : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162022", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146680", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133669", "@fin": "2011-06-07", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000024146550", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294779", "@fin": "2009-04-10", "@num": "301", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020519371", "@fin": "2999-01-01", "@num": "301", "@etat": "VIGUEUR", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles 295 à 299 s'appliquent uniquement à ceux des biens des sociétés françaises ou étrangères qui ont, selon la nature corporelle ou incorporelle de ces biens, soit leur assiette matérielle, soit leur assiette juridique en France.

" } }, "LEGIARTI000020499746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020499746", "URL": "article/LEGI/ARTI/00/00/20/49/97/LEGIARTI000020499746.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023906506", "@num": "163 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519344", "#text": "Code général des impôts, annexe 2, CGIAN2. - 8 quinquies : Abattement des entreprises de pêc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519348", "#text": "Code général des impôts, annexe 2, CGIAN2. - 8-0 quinquies : Jeunes entreprises innovantes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020519364", "#text": "Code général des impôts, annexe 2, CGIAN2. - Section VI : Prélèvement spécial sur les films ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519327", "@num": "116", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519323", "@num": "134", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 134 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519319", "@num": "134 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 134 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K bis (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519430", "@num": "140 K quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quater (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519428", "@num": "140 K quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K quinquies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294129", "@num": "140 K ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 K ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519423", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519419", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519350", "@num": "15", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519394", "@num": "163 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 duodecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519414", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294196", "@num": "163 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 novodecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294193", "@num": "163 octodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 octodecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519442", "@num": "163 quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519440", "@num": "163 quaterdecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quaterdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519436", "@num": "163 quindecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 quindecies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294191", "@num": "163 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 septdecies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 sexdecies (V)", "@sens": "source", "@typelien": "CREE" }, { "@id": "LEGIARTI000006295389", "@num": "163 terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 terdecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJOINT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519410", "@num": "163 undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519406", "@num": "163 undecies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519402", "@num": "163 undecies B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies B (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519398", "@num": "163 undecies C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 undecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294198", "@num": "163 vicies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 vicies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294209", "@num": "171 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 ter A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519392", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519385", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519378", "@num": "289", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519374", "@num": "294", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 294 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294778", "@num": "300", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 300 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519371", "@num": "301", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 301 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519366", "@num": "310 HA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519346", "@num": "32 C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519341", "@num": "32 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DEPLACE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519353", "@num": "321 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519359", "@num": "321 quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519356", "@num": "321 septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519362", "@num": "321 sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519336", "@num": "74-0 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020519331", "@num": "82", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 82 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020496091", "@nor": "ECEL0904789D", "@num": "2009-389", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020496091", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-389 du 7 avril 2009 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2009-04-10", "@id_txt": "LEGITEXT000020499730", "@c_titre_court": "Décret n°2009-389 du 7 avril 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-04-09", "@date_signature": "2009-04-07", "@num_parution_jo": "0084" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020499746", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020496379", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Art. 140 K ter, Art. 171 ter A, Art. 300\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 163 septdecies, Art. 321 quinquies, Art. 163 octodecies, Art. 321 sexies, Art. 163 novodecies, Art. 321 septies, Art. 163 vicies, Art. 321 octies
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 140 K quater, Art. 140 K quinquies, Art. 143, Art. 144, Art. 163 nonies, Art. 163 undecies, Art. 163 undecies A, Art. 163 undecies B, Art. 163 undecies C, Art. 163 duodecies, Art. 286 I, Art. 286 J, Art. 289, Art. 294, Art. 301, Art. 310 HA, Sct. Section VI : Prélèvement spécial sur les films pornographiques et d'incitation à la violence, Art. 321 quinquies, Art. 321 sexies, Art. 321 septies, Art. 321 octies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 140 K bis, Art. 163 terdecies, Art. 163 quaterdecies, Art. 163 quaterdecies A, Art. 163 quindecies C, Art. 163 sexdecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 15, Sct. 8-0 quinquies : Jeunes entreprises innovantes, Art. 32 C bis, Sct. 8 quinquies : Abattement des entreprises de pêche maritime, Art. 32 D, Art. 74-0 A, Art. 82, Art. 116, Art. 134, Art. 134 A\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020499746", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000020519371", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020519371", "liens_entrants": true }

Article 301 AUTONOME VIGUEUR, en vigueur depuis le 10/04/2009 (Code général des impôts, annexe II)