{ "article": { "LEGIARTI000021579946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021579946", "URL": "article/LEGI/ARTI/00/00/21/57/99/LEGIARTI000021579946.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021658070", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317869", "@fin": "2999-01-01", "#text": "C. ― Moderniser les administrations fiscale et douanière et leurs relations avec les usagers", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022317866", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021579946", "@fin": "2999-01-01", "@num": "28", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559359", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 89 A\n
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\n
\n

II. - Le I s'applique aux déclarations souscrites à compter du 1er janvier 2010.
\n

\n
\n
" } }, "LEGIARTI000021658070": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658070", "URL": "article/LEGI/ARTI/00/00/21/65/80/LEGIARTI000021658070.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 28 II : les présentes dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2010.
\n

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art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000025829864", "@num": "1649 bis", "#text": "Code général des impôts, CGI. - art. 1649 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886967", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327725", "@num": "328 G quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197202", "@fin": "2999-01-01", "#text": "3 : Obligations des employeurs et débirentiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302591", "@fin": "2010-01-01", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658070", "@fin": "2012-01-01", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435885", "@fin": "2012-05-07", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842494", "@fin": "2016-02-01", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030751920", "@fin": "2017-01-01", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2016-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033812119", "@fin": "2023-01-01", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860904", "@fin": "2023-06-03", "@num": "89 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622398", "@fin": "2999-01-01", "@num": "89 A", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations mentionnées aux articles 87, 87 A, 88 et 240 sont transmises à l'administration selon un procédé informatique par le déclarant qui a souscrit au cours de l'année précédente une déclaration comportant au moins deux cents bénéficiaires.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021658070", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021579946", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021579946", "liens_entrants": true }

Article 28 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2010 (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))