{ "article": { "LEGIARTI000021946858": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021946858", "URL": "article/LEGI/ARTI/00/00/21/94/68/LEGIARTI000021946858.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021948727", "@num": "260 B", "#text": "Code général des impôts, CGI. - art. 260 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021946815", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2010-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021946817", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-03-11" } ] }, "@cid": "JORFTEXT000021943745", "@nor": "BCFX1000694L", "@num": "2010-237", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021943745", "@c_titre_court": "LOI n°2010-237 du 9 mars 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010 (1)", "@debut": "2010-03-11", "@id_txt": "LEGITEXT000021946811", "@c_titre_court": "LOI n° 2010-237 du 9 mars 2010" } ], "@date_publi": "2010-03-10", "@date_signature": "2010-03-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021946858", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021943896", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 260 B\n
\n

\n
\n
" } }, "LEGIARTI000021948727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "260 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021948727", "URL": "article/LEGI/ARTI/00/00/21/94/87/LEGIARTI000021948727.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886458", "#text": "Loi 78-1239 1978-12-29 art. 13 II al. 1, III Finances pour 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000021946858", "@num": "17", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@id": "LEGITEXT000041542362", "#text": "Décret n°2020-95 du 5 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041539976", "@nortexte": "ECOT1928403D", "@numtexte": "2020-95", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-05" }, { "@id": "LEGIARTI000044794456", "@num": "30", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826686", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298654", "@num": "70 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296920", "@num": "70 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 70 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179646", "@fin": "2999-01-01", "#text": "II : Opérations imposables sur option", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006304260", "@fin": "2005-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006304261", "@fin": "2010-03-11", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021948727", "@fin": "2022-01-01", "@num": "260 B", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042914691", "@fin": "2021-12-31", "@num": "260 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983610", "@fin": "2999-01-01", "@num": "260 B", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les opérations qui se rattachent aux activités bancaires, financières et, d'une manière générale, au commerce des valeurs et de l'argent, telles que ces activités sont définies par décret, peuvent, lorsqu'elles sont exonérées de taxe sur la valeur ajoutée, être soumises sur option à cette taxe.

L'option s'applique à l'ensemble de ces opérations. Elle peut être dénoncée à partir du 1er janvier de la cinquième année qui suit celle au cours de laquelle elle a été exercée.

L'option ou sa dénonciation prend effet à compter du premier jour du mois suivant celui au cours duquel elle est formulée auprès du service des impôts.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021948727", "cible": true, "cidtexte": "JORFTEXT000021943745", "id": "LEGIARTI000021946858", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021946858", "liens_entrants": true }

Article 17 ENTIEREMENT_MODIF (LOI n° 2010-237 du 9 mars 2010 de finances rectificative pour 2010 (1))