{ "article": { "LEGIARTI000020548838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1628 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020548838", "URL": "article/LEGI/ARTI/00/00/20/54/88/LEGIARTI000020548838.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 134-I et III de la loi n° 2008-1425 du 27 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000048849148", "@num": "46-1", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000034719721", "@num": "Annexe 1", "#text": "ARRÊTÉ du 22 décembre 2014 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029953904", "@nortexte": "FCPP1424829A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-22" }, { "@id": "LEGITEXT000033445675", "#text": "Arrêté du 6 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033440721", "@nortexte": "ECFE1631859A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-06" }, { "@id": "LEGIARTI000020038808", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020549506", "@fin": "2017-12-30", "#text": "Section I bis : Droit de timbre perçu au profit de l'Agence nationale des titres sécurisés", "@debut": "2009-04-10" }, { "@id": "LEGISCTA000036365645", "@fin": "2999-01-01", "#text": "Section I bis : Droit de timbre et taxes assimilées perçus au profit de l'Agence nationale des titres sécurisés", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147086", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement, publicité foncière et timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049606739", "@fin": "2009-04-10", "@num": "1628 bis", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020548838", "@fin": "2999-01-01", "@num": "1628 bis", "@etat": "VIGUEUR", "@debut": "2009-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "En cas de non-présentation de la carte nationale d'identité en vue de son renouvellement, celui-ci est soumis à un droit de timbre dont le tarif est fixé à 25 €." } }, "LEGIARTI000006311192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311192", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Une taxe de 1.320 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis La taxe prévue au I est fixée à 265 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n
II Une taxe de 100 F est perçue (1) :
\n
Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses;
\n
Pour la délivrance du bulletin d'inscription de marchand d'objets d'occasion;
\n
Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
1) Annexe III, art. 313 AY.
\n
" } }, "LEGIARTI000006311193": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311193", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311193.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273517", "@num": "43", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 43 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Une taxe de 1.600 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis La taxe prévue au I est fixée à 320 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n
II Une taxe de 120 F est perçue (1) :
\n
Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses;
\n
Pour la délivrance du bulletin d'inscription de marchand d'objets d'occasion;
\n
Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
1) Annexe III, art. 313 AY.
\n
" } }, "LEGIARTI000006311194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311194", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311194.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273714", "@num": "2", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 2 (V) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Une taxe de 1.600 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis La taxe prévue au I est fixée à 320 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n
II Une taxe de 200 F est perçue (1) :
\n
Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses;
\n
Pour la délivrance du bulletin d'inscription de marchand d'objets d'occasion;
\n
Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
(1) Annexe III, art. 313 AY.
\n
" } }, "LEGIARTI000006311195": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006311195", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311195.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAD" } }, "NOTA": { "CONTENU": "
Nota : Voir annexe III, art. 313 AW
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317327", "@num": "12", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 12 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179738", "@fin": "2002-01-01", "#text": "V : Formalités administratives.", "@debut": "1983-12-30" }, { "@id": "LEGISCTA000020038825", "@fin": "2009-04-10", "#text": "V : Certificat d'immatriculation des véhicules", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Une taxe de 1.770 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis La taxe prévue au I est fixée à 355 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n
II Une taxe de 220 F est perçue (1) :
\n
Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses;
\n
Pour la délivrance du bulletin d'inscription de marchand d'objets d'occasion;
\n
Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
(1) Annexe III, art. 313 AY.
\n
" } }, "LEGIARTI000006311196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006311196", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311196.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514193", "@num": "1", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 1 (Ab) JORF 1er décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "LEGIARTI000006275426", "@num": "9", "#text": "Loi n°87-962 du 30 novembre 1987 - art. 9 () JORF 1er décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000509058", "@nortexte": "JUSX8700168L", "@numtexte": "87-962", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-11-30" }, { "@id": "LEGIARTI000006562431", "@num": "1", "#text": "Décret n°88-1039 du 14 novembre 1988 - art. 1 (Ab) JORF 16 novembre 1988 en vigueur le 1er juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000312149", "@nortexte": "INTD8800204D", "@numtexte": "88-1039", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-11-14" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179738", "@fin": "2002-01-01", "#text": "V : Formalités administratives.", "@debut": "1983-12-30" }, { "@id": "LEGISCTA000020038825", "@fin": "2009-04-10", "#text": "V : Certificat d'immatriculation des véhicules", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Une taxe de 1.770 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a. Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b. A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis. La taxe prévue au I est fixée à 355 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n II. Une taxe de 220 F est perçue (1) :
\n Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses; Pour la délivrance du récépissé de déclaration d'une activité professionnelle qui comporte la vente ou l'échange d'objets mobiliers usagés ou acquis de personnes autres que celles qui les fabriquent ou en font le commerce.
\n Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
(1) Annexe III, art. 313 AY.
\n
" } }, "LEGIARTI000006311197": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311197", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311197.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0960AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 41 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AY, 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318177", "@num": "39", "#text": "Loi - art. 39 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006320558", "@num": "31", "#text": "Loi - art. 31 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179738", "@fin": "2002-01-01", "#text": "V : Formalités administratives.", "@debut": "1983-12-30" }, { "@id": "LEGISCTA000020038825", "@fin": "2009-04-10", "#text": "V : Certificat d'immatriculation des véhicules", "@debut": "2008-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Une taxe de 2.000 F est perçue pour la délivrance de l'autorisation ou du récépissé de déclaration d'ouverture de débits de boissons de troisième ou quatrième catégorie, ainsi que de translation ou de mutation de ces débits (1).
\n
Toutefois cette taxe n'est pas exigible pour la délivrance du récépissé de la déclaration de mutation souscrite :
\n
a. Par l'un des époux succédant, en tant que propriétaire ou exploitant, à son conjoint précédemment propriétaire ou exploitant déclaré du même débit;
\n
Par le gérant, exploitant déclaré du débit dont il devient propriétaire;
\n
b. A l'occasion des mutations de propriété à titre onéreux de débits de boissons à consommer sur place de 3e et 4e catégories, réalisées dans les conditions prévues à l'article 41 bis. Cependant, si ces conditions ne sont pas remplies dans le délai imparti, l'avantage fiscal prévu par le présent alinéa devient caduc et la taxe devenue exigible est réclamée au seul acquéreur. Il en est de même en cas d'infraction à la législation des débits de boissons commise par le cessionnaire dans le délai de trois ans à compter de la mutation et à l'occasion de l'exploitation du débit cédé.
\n
I bis. La taxe prévue au I est fixée à 500 F pour les débits de boissons de 3e ou 4e catégorie ouverts à titre temporaire dans les foires, expositions ou autres manifestations (1).
\n
Le paiement de cette taxe couvre toutes les ouvertures et translations intervenant au cours d'une année civile pour un débit appartenant à une même personne. Elle est payable d'avance le 1er janvier de chaque année ou lors de la première ouverture du débit.
\n
II. Une taxe de 300 F est perçue (1) :
\n
Pour la délivrance du récépissé de déclaration de la profession de commerçant en substances vénéneuses;
\n
Pour la délivrance du récépissé de déclaration d'une activité professionnelle qui comporte la vente ou l'échange d'objets mobiliers usagés ou acquis de personnes autres que celles qui les fabriquent ou en font le commerce.
\n
Pour la délivrance du récépissé de déclaration à la personne désirant se livrer au commerce des armes et des munitions.
\n
(1) Annexe III, art. 313 AY. Tarif applicable à compter du 15 janvier 1992.
\n
" } }, "LEGIARTI000020038808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038808", "URL": "article/LEGI/ARTI/00/00/20/03/88/LEGIARTI000020038808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000384", "@num": "134", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 134", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020038810", "@fin": "2009-04-10", "#text": "IV : Carte nationale d'identité", "@debut": "2008-12-29" }, { "@id": "LEGISCTA000023382311", "@fin": "2011-06-12", "#text": "IV : Demandes de naturalisation et de réintégration et déclarations d'acquisition de la nationalité à raison du mariage.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "En cas de non-présentation de la carte nationale d'identité en vue de son renouvellement, celui-ci est soumis à un droit de timbre dont le tarif est fixé à 25 €." } }, "LEGIARTI000020499734": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020499734", "URL": "article/LEGI/ARTI/00/00/20/49/97/LEGIARTI000020499734.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298235", "@num": "46 quater-0 YA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298236", "@num": "46 quater-0 YB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YB (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296780", "@num": "46 quater-0 YC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 YC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020549350", "#text": "Code général des impôts, CGI. - 7 : Dispositions applicables aux impatriés déta... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020549506", "#text": "Code général des impôts, CGI. - Section I bis : Droit de timbre perçu au profit... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020549523", "#text": "Code général des impôts, CGI. - Section II : Taxe sur les services de télévision. (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020549521", "#text": "Code général des impôts, CGI. - Section II bis : Taxe sur les ventes et les loc... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000020548846", "#text": "Code général des impôts, CGI. - Section V bis : Prélèvement spécial sur les bé... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548987", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305923", "@num": "1128 bis", "#text": "Code général des impôts, CGI. - art. 1128 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305926", "@num": "1128 ter", "#text": "Code général des impôts, CGI. - art. 1128 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548978", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548973", "@num": "1383 I", "#text": "Code général des impôts, CGI. - art. 1383 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548962", "@num": "1395 G", "#text": "Code général des impôts, CGI. - art. 1395 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548957", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548940", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549408", "@num": "145", "#text": "Code général des impôts, CGI. - art. 145 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548934", "@num": "1458", "#text": "Code général des impôts, CGI. - art. 1458 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548931", "@num": "1464 B", "#text": "Code général des impôts, CGI. - art. 1464 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548927", "@num": "1464 J", "#text": "Code général des impôts, CGI. - art. 1464 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548922", "@num": "1465 A", "#text": "Code général des impôts, CGI. - art. 1465 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548907", "@num": "1466 A", "#text": "Code général des impôts, CGI. - art. 1466 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194894", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548905", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549378", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549390", "@num": "151 septies B", "#text": "Code général des impôts, CGI. - art. 151 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549395", "@num": "151-0", "#text": "Code général des impôts, CGI. - art. 151-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548902", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548900", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549362", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549352", "@num": "154 bis-0 A", "#text": "Code général des impôts, CGI. - art. 154 bis-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549545", "@num": "155 B", "#text": "Code général des impôts, CGI. - art. 155 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549334", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549330", "@num": "156 bis", "#text": "Code général des impôts, CGI. - art. 156 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549327", "@num": "157 bis", "#text": "Code général des impôts, CGI. - art. 157 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549323", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548896", "@num": "1582", "#text": "Code général des impôts, CGI. - art. 1582 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548891", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548886", "@num": "1599 ter E", "#text": "Code général des impôts, CGI. - art. 1599 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548852", "@num": "1600-0 J", "#text": "Code général des impôts, CGI. - art. 1600-0 J (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548848", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548844", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549519", "@num": "1609 sexdecies", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549517", "@num": "1609 sexdecies A", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549515", "@num": "1609 sexdecies B", "#text": "Code général des impôts, CGI. - art. 1609 sexdecies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548827", "@num": "1636 B octies", "#text": "Code général des impôts, CGI. - art. 1636 B octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548809", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548807", "@num": "1647 B nonies", "#text": "Code général des impôts, CGI. - art. 1647 B nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548801", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548798", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549321", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548794", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548791", "@num": "1681 E", "#text": "Code général des impôts, CGI. - art. 1681 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548788", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549299", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548785", "@num": "1723 quindecies", "#text": "Code général des impôts, CGI. - art. 1723 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548782", "@num": "1764", "#text": "Code général des impôts, CGI. - art. 1764 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548774", "@num": "1812", "#text": "Code général des impôts, CGI. - art. 1812 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549294", "@num": "182 A bis", "#text": "Code général des impôts, CGI. - art. 182 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549291", "@num": "182 C", "#text": "Code général des impôts, CGI. - art. 182 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548771", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549287", "@num": "199 decies EA", "#text": "Code général des impôts, CGI. - art. 199 decies EA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549271", "@num": "199 decies H", "#text": "Code général des impôts, CGI. - art. 199 decies H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549221", "@num": "199 septvicies", "#text": "Code général des impôts, CGI. - art. 199 septvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549226", "@num": "199 sexvicies", "#text": "Code général des impôts, CGI. - art. 199 sexvicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549252", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549244", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549235", "@num": "199 tervicies", "#text": "Code général des impôts, CGI. - art. 199 tervicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549267", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549210", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549200", "@num": "200 quaterdecies", "#text": "Code général des impôts, CGI. - art. 200 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549192", "@num": "206", "#text": "Code général des impôts, CGI. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549178", "@num": "208 C", "#text": "Code général des impôts, CGI. - art. 208 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549169", "@num": "208 septies", "#text": "Code général des impôts, CGI. - art. 208 septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549165", "@num": "209 C", "#text": "Code général des impôts, CGI. - art. 209 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308594", "@num": "209 sexies", "#text": "Code général des impôts, CGI. - art. 209 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549161", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549139", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549137", "@num": "220 quinquies", "#text": "Code général des impôts, CGI. - art. 220 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549122", "@num": "223 L", "#text": "Code général des impôts, CGI. - art. 223 L (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549118", "@num": "228 bis", "#text": "Code général des impôts, CGI. - art. 228 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549114", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309014", "@num": "235 ter L", "#text": "Code général des impôts, CGI. - art. 235 ter L (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303900", "@num": "235 ter MA", "#text": "Code général des impôts, CGI. - art. 235 ter MA (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303904", "@num": "235 ter MC", "#text": "Code général des impôts, CGI. - art. 235 ter MC (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549107", "@num": "236", "#text": "Code général des impôts, CGI. - art. 236 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549095", "@num": "239 bis AB", "#text": "Code général des impôts, CGI. - art. 239 bis AB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549093", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549088", "@num": "244 quater G", "#text": "Code général des impôts, CGI. - art. 244 quater G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549076", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549065", "@num": "279", "#text": "Code général des impôts, CGI. - art. 279 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549062", "@num": "293 G", "#text": "Code général des impôts, CGI. - art. 293 G (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355845", "@num": "302 bis KB", "#text": "Code général des impôts, CGI. - art. 302 bis KB (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018034286", "@num": "302 bis KC", "#text": "Code général des impôts, CGI. - art. 302 bis KC (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020031740", "@num": "302 bis KE", "#text": "Code général des impôts, CGI. - art. 302 bis KE (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549057", "@num": "302 septies A ter A", "#text": "Code général des impôts, CGI. - art. 302 septies A ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549498", "@num": "38 bis C", "#text": "Code général des impôts, CGI. - art. 38 bis C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549493", "@num": "39 G", "#text": "Code général des impôts, CGI. - art. 39 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549486", "@num": "39 quinquies I", "#text": "Code général des impôts, CGI. - art. 39 quinquies I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549056", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549052", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549050", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549471", "@num": "44 terdecies", "#text": "Code général des impôts, CGI. - art. 44 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549503", "@num": "5", "#text": "Code général des impôts, CGI. - art. 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549046", "@num": "514 bis", "#text": "Code général des impôts, CGI. - art. 514 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549044", "@num": "520 A", "#text": "Code général des impôts, CGI. - art. 520 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549042", "@num": "716", "#text": "Code général des impôts, CGI. - art. 716 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549039", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549032", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549035", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549030", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549028", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549026", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549024", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549017", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549011", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549467", "@num": "80 octies", "#text": "Code général des impôts, CGI. - art. 80 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549430", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019298488", "@num": "81 C", "#text": "Code général des impôts, CGI. - art. 81 C (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549422", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549007", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549005", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548995", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549419", "@num": "92 A", "#text": "Code général des impôts, CGI. - art. 92 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548992", "@num": "953", "#text": "Code général des impôts, CGI. - art. 953 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038808", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038823", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529951", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000020499734", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020496094", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 155 B, Art. 81 C, Art. 235 ter L, Art. 1605 sexies, Art. 235 ter MA, Art. 1605 septies, Art. 235 ter MC, Art. 1605 octies, Art. 302 bis KB, Art. 1609 sexdecies, Art. 302 bis KC, Art. 1609 sexdecies A, Art. 302 bis KE, Art. 1609 sexdecies B, Sct. Section II : Taxe sur les services de télévision., Sct. Section II bis : Taxe sur les ventes et les locations de vidéogrammes destinés à l'usage privé du public., Art. 960, Art. 1628 bis, Art. 961, Art. 1628-0 bis, Sct. Section I bis : Droit de timbre perçu au profit de l'Agence nationale des titres sécurisés.
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 5, Art. 38 bis C, Art. 39 G, Art. 39 quinquies I, Art. 44 terdecies, Art. 46 quater-0 YA, \nArt. 46 quater-0 YB, \nArt. 46 quater-0 YC, Art. 80 octies, Art. 81, Art. 83, Art. 92 A, Art. 145, Art. 150-0 A, \nArt. 151-0, Art. 151 septies B, Art. 151 nonies, Art. 154 bis, Art. 154 bis-0 A, Sct. 7 : Dispositions applicables aux impatriés détachés en France., Art. 156, Art. 156 bis, Art. 157 bis, Art. 158, Art. 168, Art. 170, Art. 182 A bis, Art. 182 C, Art. 199 decies EA, Art. 199 decies H, Art. 199 undecies A, Art. 199 terdecies-0 A, Art. 199 terdecies-0 B, Art. 199 tervicies, Art. 199 sexvicies, Art. 199 septvicies, Art. 200, Art. 200 quaterdecies, Art. 206, Art. 208 C, Art. 208 septies, Art. 209 C, Art. 209 sexies, Art. 210-0 A, Art. 219, Art. 220 quinquies, Art. 223 L, Art. 228 bis, Art. 231, Art. 235 ter M, Art. 235 ter MB, Art. 236, Art. 239 bis AB, Art. 242 ter, Art. 244 quater G, Art. 278 sexies, Art. 279, Art. 293 G, Art. 302 septies A ter A, Art. 402 bis, Art. 403, Art. 438, Art. 514 bis, Art. 520 A, Art. 716, Art. 777, Art. 779, Art. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 795, Art. 885 A, Art. 885 U, Art. 885-0 V bis A, Art. 953, Art. 1011 bis, Art. 1128 bis, Art. 1128 ter, Art. 1382, Art. 1383 I, Art. 1395 G, Art. 1414 A, Art. 1417, Art. 1458, Art. 1464 B, Art. 1464 J, Art. 1465 A, Art. 1466 A, Art. 1500, Art. 1519 A, Art. 1519 B, Art. 1582, Art. 1586 B, Art. 1599 ter E, Art. 1600-0 H, Art. 1600-0 J, Art. 1605, Sct. Section V bis : Prélèvement spécial sur les bénéfices résultant de la vente, la location ou l'exploitation d'œuvres pornographiques ou d'incitation à la violence., Art. 1605 sexies, Art. 1605 septies, Art. 1605 octies, Art. 1628 bis, Art. 1628-0 bis, Art. 1636 B octies, Art. 1647, Art. 1647 B nonies, Art. 1647 C quinquies A, Art. 1664, Art. 1679 A, Art. 1681 D, Art. 1681 E, Art. 1693 quater, Art. 1723 quindecies, Art. 1764, Art. 1812, Art. 1929 quater \n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales.

\nArt.L. 163\n
\n

" } }, "LEGIARTI000023382301": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023382301", "URL": "article/LEGI/ARTI/00/00/23/38/23/LEGIARTI000023382301.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010 art. 161 V : Ces dispositions sont applicables à Saint-Barthélemy et à Saint-Martin.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347503", "@num": "161", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 161 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167350", "@num": "958", "#text": "Code général des impôts, CGI. - art. 958 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020032356", "@num": "L311-13", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020038810", "@fin": "2009-04-10", "#text": "IV : Carte nationale d'identité", "@debut": "2008-12-29" }, { "@id": "LEGISCTA000023382311", "@fin": "2011-06-12", "#text": "IV : Demandes de naturalisation et de réintégration et déclarations d'acquisition de la nationalité à raison du mariage.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les demandes de naturalisation, les demandes de réintégration dans la nationalité française et les déclarations d'acquisition de la nationalité à raison du mariage sont soumises à un droit de timbre de 55 € perçu au profit de l'Office français de l'immigration et de l'intégration dans les formes prévues à l'article L. 311-13 du code de l'entrée et du séjour des étrangers et du droit d'asile.

" } }, "LEGIARTI000048570368": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-01-10", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048570368", "URL": "article/LEGI/ARTI/00/00/48/57/03/LEGIARTI000048570368.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe de 7 F est perçue pour la délivrance des certificats de résidence et de nationalité, ainsi que pour chaque exemplaire des déclarations de nationalité, sans préjudice des droits de timbre.

" } }, "LEGIARTI000049341268": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1952-04-15", "DATE_DEBUT": "1951-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000049341268", "URL": "article/LEGI/ARTI/00/00/49/34/12/LEGIARTI000049341268.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 8 du décret n° 51-32 du 9 janvier 1951 portant fixation des taux de divers impôts, droits et taxes ; JORF du 10 janvier 1951, p. 379.

Article 10 du décret précité : \"La date d’entrée en vigueur des tarifs compris dans les tableaux insérés aux articles 4, 5 (trois premières lignes), 6, 7 et 8 du présent décret sera fixée par un arrêté du ministre du budget.\"

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020548838", "@num": "1628 bis", "#text": "Code général des impôts, CGI. - art. 1628 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048570368", "@fin": "1951-01-10", "@num": "960", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341268", "@fin": "1952-04-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424185", "@fin": "1953-07-11", "@num": "960", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470946", "@fin": "1956-07-07", "@num": "960", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755804", "@fin": "1979-07-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311192", "@fin": "1982-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311193", "@fin": "1983-01-01", "@num": "960", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311194", "@fin": "1983-12-30", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311195", "@fin": "1990-06-15", "@num": "960", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311196", "@fin": "1991-12-31", "@num": "960", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311197", "@fin": "2000-03-31", "@num": "960", "@etat": "ABROGE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038808", "@fin": "2009-04-10", "@num": "960", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382301", "@fin": "2011-06-12", "@num": "960", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe de 8 F est perçue pour la délivrance des certificats de résidence et de nationalité, ainsi que pour chaque exemplaire des déclarations de nationalité, sans préjudice des droits de timbre.

" } }, "LEGIARTI000049424185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1953-07-11", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049424185", "URL": "article/LEGI/ARTI/00/00/49/42/41/LEGIARTI000049424185.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 34 de la loi de finances pour l’exercice 1952 (n° 52-401 du 14 avril 1352), JORF du 15 avril 1952, p. 3923.

Une taxe de 150 F est perçue pour la délivrance des certificats de résidence et de nationalité, ainsi que pour chaque exemplaire des déclarations de nationalité, sans préjudice des droits de timbre.

" } }, "LEGIARTI000049470946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "960", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1956-07-07", "DATE_DEBUT": "1953-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000049470946", "URL": "article/LEGI/ARTI/00/00/49/47/09/LEGIARTI000049470946.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 5 du décret n° 53-615 du 11 juillet 1953 portant fixation du taux de divers droits de timbre, JORF du 11 juillet 1953, p. 6154.

Une taxe de 180 F est perçue pour la délivrance des certificats de résidence et de nationalité, ainsi que pour chaque exemplaire des déclarations de nationalité, sans préjudice des droits de timbre.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000023382301", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000048570368", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000049470946", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000020038808", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006311195", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006311196", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006311197", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006311192", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000020499734", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CREE" }, { "article_id": "LEGIARTI000006311194", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000006311193", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000049341268", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" }, { "article_id": "LEGIARTI000049424185", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000020548838", "typelien": "CONCORDE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020548838", "liens_entrants": true }

Article 1628 bis AUTONOME VIGUEUR, en vigueur depuis le 10/04/2009 (Code général des impôts)