{ "article": { "LEGIARTI000021721313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021721313", "URL": "article/LEGI/ARTI/00/00/21/72/13/LEGIARTI000021721313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021739751", "@num": "1065", "#text": "Code général des impôts, CGI. - art. 1065 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021739756", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021739770", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021721286", "@fin": "2999-01-01", "#text": "TITRE VI : MODIFICATIONS D'AUTRES DISPOSITIONS LEGISLATIVES", "@debut": "2010-01-23" } ] }, "@cid": "JORFTEXT000021719945", "@nor": "ECEX0929065R", "@num": "2010-76", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-76 du 21 janvier 2010 portant fusion des autorités d'agrément et de contrôle de la banque et de l'assurance", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021719945", "@c_titre_court": "Ordonnance n° 2010-76 du 21 janvier 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-76 du 21 janvier 2010 portant fusion des autorités d'agrément et de contrôle de la banque et de l'assurance", "@debut": "2010-01-23", "@id_txt": "LEGITEXT000021721249", "@c_titre_court": "Ordonnance n° 2010-76 du 21 janvier 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-01-22", "@date_signature": "2010-01-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021721313", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021720270", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1065\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 38 quinquies A, Art. 1647\n
\n

\n
" } }, "LEGIARTI000021739751": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1065", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021739751", "URL": "article/LEGI/ARTI/00/00/21/73/97/LEGIARTI000021739751.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721313", "@num": "14", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000048845683", "@num": "1020", "#text": "Code général des impôts, CGI. - art. 1020 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021722316", "@num": "L612-33", "#text": "Code monétaire et financier - art. L612-33", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798341", "@num": "L324-1", "#text": "Code des assurances - art. L324-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006798401", "@num": "L326-13", "#text": "Code des assurances - art. L326-13", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179931", "@fin": "2999-01-01", "#text": "4° : Entreprises d'assurances et de capitalisation", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162654", "@fin": "2999-01-01", "#text": "Section V : Établissements financiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049082329", "@fin": "1979-07-01", "@num": "1065", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305840", "@fin": "1995-10-27", "@num": "1065", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305841", "@fin": "2010-01-23", "@num": "1065", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739751", "@fin": "2011-06-12", "@num": "1065", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188984", "@fin": "2014-05-30", "@num": "1065", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042794", "@fin": "2015-06-06", "@num": "1065", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701636", "@fin": "2017-04-08", "@num": "1065", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034387963", "@fin": "2999-01-01", "@num": "1065", "@etat": "VIGUEUR", "@debut": "2017-04-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l'article 1020, les transferts de portefeuilles de contrats et des réserves mobilières ou immobilières afférentes à ces contrats sont exonérés de tous droits d'enregistrement lorsqu'ils sont faits en vertu des dispositions des articles L. 324-1 et L. 326-13 du code des assurances.

Lorsqu'ils sont faits en vertu des dispositions du 5° de l'article L. 612-33 du code monétaire et financier, les transferts de portefeuilles de contrats et des réserves mobilières ou immobilières afférentes à ces contrats sont exonérés de tous droits d'enregistrement et de la taxe de publicité foncière.

" } }, "LEGIARTI000021739756": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1647", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021739756", "URL": "article/LEGI/ARTI/00/00/21/73/97/LEGIARTI000021739756.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2009-1673 du 30 décembre 2009 de finances pour 2010 art 77 1.2.1.6 : les présentes dispositions s'appliquent aux actes passés et aux conventions conclues à compter du 1er janvier 2011.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030023051", "@num": "46", "#text": "Loi n° 2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017885072", "@num": "5", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020901876", "@num": "10", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000021721313", "@num": "14", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000044991230", "@num": "41", "#text": "LOI n°2013-1278 du 29 décembre 2013 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000036559006", "@num": "1", "#text": "Arrêté du 19 décembre 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036250955", "@nortexte": "CPAS1735852A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-12-19" }, { "@id": "LEGIARTI000038723346", "@num": "8", "#text": "Décret n°2019-701 du 3 juillet 2019 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000038721177", "@nortexte": "COTB1906278D", "@numtexte": "2019-701", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000041909738", "@num": "14", "#text": "Décret n°2020-606 du 19 mai 2020 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000041898089", "@nortexte": "COTB2005192D", "@numtexte": "2020-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-05-19" }, { "@id": "LEGIARTI000046022937", "@num": "8", "#text": "Décret n°2021-1291 du 4 octobre 2021 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044163123", "@nortexte": "TERB2123236D", "@numtexte": "2021-1291", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-10-04" }, { "@id": "LEGIARTI000048848944", "@num": "L322-15", "#text": "Code de l'environnement - art. 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"@fin": "2002-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311929", "@fin": "2003-06-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311930", "@fin": "2003-08-02", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311931", "@fin": "2004-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311932", "@fin": "2004-08-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311933", "@fin": "2004-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311934", "@fin": "2006-12-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311935", "@fin": "2006-12-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2006-12-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311936", "@fin": "2007-12-29", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018029928", "@fin": "2008-12-19", "@num": "1647", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019950390", "@fin": "2009-04-10", "@num": "1647", "@etat": "MODIFIE", "@debut": "2008-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548809", "@fin": "2010-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020906057", "@fin": "2009-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641621", "@fin": "2010-01-23", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739756", "@fin": "2011-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380893", "@fin": "2011-07-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024430128", "@fin": "2012-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025013675", "@fin": "2011-12-30", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025098120", "@fin": "2012-03-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023389377", "@fin": "2013-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948202", "@fin": "2013-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392592", "@fin": "2014-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028417852", "@fin": "2014-12-25", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961822", "@fin": "2016-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031779420", "@fin": "2017-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033813233", "@fin": "2018-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392862", "@fin": "2018-05-31", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038171443", "@fin": "2019-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037989639", "@fin": "2020-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041468812", "@fin": "2022-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043701965", "@fin": "2021-12-30", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044877236", "@fin": "2021-12-31", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044982711", "@fin": "2022-08-18", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524066", "@fin": "2022-06-16", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046196003", "@fin": "2022-09-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045916852", "@fin": "2023-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2022-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046875415", "@fin": "2024-01-01", "@num": "1647", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000046881034", "@fin": "2023-12-22", "@num": "1647", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048637972", "@fin": "2026-01-01", "@num": "1647", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048834548", "@fin": "2999-01-01", "@num": "1647", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement sur le montant :

a. De la taxe locale d'équipement visée à l'article 1585 A ;

b. Des droits, taxes, redevances et autres impositions visés au II de l'article 1635 ter. \n

Le taux de ce prélèvement est fixé à 4 % du montant des recouvrements.

II. – (Sans objet).

III. – Pour frais de recouvrement, l'Etat effectue un prélèvement sur les cotisations perçues au profit des organismes de sécurité sociale soumis au contrôle de la cour des comptes, dans les conditions déterminées par les articles L. 154-1 et L. 154-2 du code de la sécurité sociale. Le taux de ce prélèvement et les modalités de remboursement sont fixés par arrêté du ministre de l'économie et des finances.

IV. – (Sans objet).

V. – L'Etat perçoit au titre de frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de :

a. 2,37 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements en application de l'article 1594 A. \n

b. 2,14 % en sus du montant de la taxe de publicité foncière ou des droits d'enregistrement perçus au profit des départements au taux de 0,70 % ;

c. 2 % sur les montants de la taxe d'apprentissage versés au Fonds national de développement et de modernisation de l'apprentissage en application du 1 de l'article 224 et de l'article 226 B, ainsi que sur le montant de la contribution au développement de l'apprentissage mentionnée à l'article 1599 quinquies A. \n

VI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée à l'article 302 bis ZB. \n

VII. – (Abrogé)

VIII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant des taxes mentionnées aux articles 1609 sexvicies et 1635 bis M.

IX. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2,5 % sur le montant de la taxe mentionnée à l'article 1609 sexdecies B.

X. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1,5 % sur le montant de la redevance d'archéologie préventive prévue à l'article L. 524-2 du code du patrimoine.

XI. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 1 % sur le montant de la taxe mentionnée au I de l'article 1605.

XII. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée au II de l'article L. 425-1 du code des assurances.

XIII. – (Sans objet)

XIV. – Pour frais d'assiette et de recouvrement, l'Etat effectue un prélèvement de 2 % sur le montant de la taxe mentionnée à l'article 1011 bis. \n

XV. – L'Etat perçoit au titre des frais d'assiette, de recouvrement, de dégrèvements et de non-valeurs un prélèvement de 1 % en sus du montant, après application de l'article 1586 quater.

XVI. – Pour frais de recouvrement, l'Etat prélève 1 % des sommes recouvrées au titre de la contribution de supervision pour le compte de la Banque de France dans les conditions prévues par le VIII de l'article L. 612-20 du code monétaire et financier.

" } }, "LEGIARTI000021739770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 quinquies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000021739770", "URL": "article/LEGI/ARTI/00/00/21/73/97/LEGIARTI000021739770.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021721313", "@num": "14", "#text": "Ordonnance n°2010-76\n du 21 janvier 2010 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000021721329", "@num": "22", "#text": "Ordonnance n°2010-76 du 21 janvier 2010 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021719945", "@nortexte": "ECEX0929065R", "@numtexte": "2010-76", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-01-21" }, { "@id": "LEGIARTI000041466006", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307530", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048849308", "@num": "L612-18", "#text": "Code monétaire et financier - art. L612-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645646", "@num": "L141-2", "#text": "Code monétaire et financier - art. L141-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645691", "@num": "L144-4", "#text": "Code monétaire et financier - art. L144-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197183", "@fin": "2999-01-01", "#text": "2 : Détermination des bénéfices imposables", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000006302272", "@fin": "2008-04-03", "@num": "38 quinquies A", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620385", "@fin": "2010-01-23", "@num": "38 quinquies A", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021739770", "@fin": "2011-06-12", "@num": "38 quinquies A", "@etat": "MODIFIE", "@debut": "2010-01-23", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024189620", "@fin": "2999-01-01", "@num": "38 quinquies A", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Par dérogation aux dispositions du 1 de l'article 38, le résultat imposable de la Banque de France est déterminé sur la base des règles comptables définies en application de l'article L. 144-4 du code monétaire et financier et de la convention visée à l'article L. 141-2 du même code.

Le résultat imposable de la Banque de France est établi :

1° Après déduction des montants mentionnés au quatrième alinéa de l'article L. 612-18 du code monétaire et financier ;

2° Après intégration des montants mentionnés au cinquième alinéa de l'article L. 612-18 du code monétaire et financier.

\n
\n

II. - Pour l'application des dispositions du 2 de l'article 38, les éléments suivants ne sont pas retenus dans la définition de l'actif net de la Banque de France :

1°) La réserve de réévaluation des réserves en or de l'Etat et la réserve de réévaluation des réserves en devises de l'Etat définies par la convention visée à l'article L. 141-2 du code monétaire et financier ;

2°) Les comptes de réévaluation définis par les règles obligatoires de comptabilisation et d'évaluation arrêtées en vue de l'établissement du bilan consolidé du Système européen de banques centrales conformément à l'article 26 du protocole annexé au traité instituant la Communauté européenne sur les statuts du Système européen de banques centrales et de la Banque centrale européenne.

\n
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Article 14 ENTIEREMENT_MODIF (Ordonnance n° 2010-76 du 21 janvier 2010 portant fusion des autorités d'agrément et de contrôle de la banque et de l'assurance)