{ "article": { "LEGIARTI000021957493": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "278 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957493", "URL": "article/LEGI/ARTI/00/00/21/95/74/LEGIARTI000021957493.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021946854", "@num": "16", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191654", "@fin": "2999-01-01", "#text": "B : Taux réduit", "@debut": "1987-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179654", "@fin": "2999-01-01", "#text": "I : Taux", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162562", "@fin": "2999-01-01", "#text": "Section V : Calcul de la taxe", "@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": "LEGIARTI000006304334", "@fin": "2010-03-11", "@num": "278 ter", "@etat": "MODIFIE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957493", "@fin": "2012-01-01", "@num": "278 ter", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025091623", "@fin": "2023-01-01", "@num": "278 ter", "@etat": "ABROGE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe sur la valeur ajoutée est perçue au taux de 5, 50 % en ce qui concerne les sommes visées au 4° du III de l'article 257.
\n
" } }, "LEGIARTI000021946854": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021946854", "URL": "article/LEGI/ARTI/00/00/21/94/68/LEGIARTI000021946854.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021957497", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957577", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957563", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957495", "@num": "1509", "#text": "Code général des impôts, CGI. - art. 1509 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957559", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957556", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957554", "@num": "1692", "#text": "Code général des impôts, CGI. - art. 1692 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313135", "@num": "1787", "#text": "Code général des impôts, CGI. - art. 1787 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957552", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313175", "@num": "1829", "#text": "Code général des impôts, CGI. - art. 1829 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957449", "@num": "238 octies", "#text": "Code général des impôts, CGI. - art. 238 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957446", "@num": "256", "#text": "Code général des impôts, CGI. - art. 256 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957438", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957436", "@num": "257 bis", "#text": "Code général des impôts, CGI. - art. 257 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957433", "@num": "258", "#text": "Code général des impôts, CGI. - art. 258 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957423", "@num": "260", "#text": "Code général des impôts, CGI. - art. 260 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957396", "@num": "261", "#text": "Code général des impôts, CGI. - art. 261 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957393", "@num": "261 D", "#text": "Code général des impôts, CGI. - art. 261 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957391", "@num": "262", "#text": "Code général des impôts, CGI. - art. 262 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957388", "@num": "266", "#text": "Code général des impôts, CGI. - art. 266 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957385", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957383", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957381", "@num": "270", "#text": "Code général des impôts, CGI. - art. 270 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957488", "@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": "LEGIARTI000021957493", "@num": "278 ter", "#text": "Code général des impôts, CGI. - art. 278 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957483", "@num": "279-0 bis", "#text": "Code général des impôts, CGI. - art. 279-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957478", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304428", "@num": "285", "#text": "Code général des impôts, CGI. - art. 285 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957467", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309552", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957458", "@num": "293 C", "#text": "Code général des impôts, CGI. - art. 293 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957452", "@num": "296 ter", "#text": "Code général des impôts, CGI. - art. 296 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957511", "@num": "297", "#text": "Code général des impôts, CGI. - art. 297 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957516", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305163", "@num": "634", "#text": "Code général des impôts, CGI. - art. 634 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957582", "@num": "730", "#text": "Code général des impôts, CGI. - art. 730 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957505", "@num": "809", "#text": "Code général des impôts, CGI. - art. 809 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957501", "@num": "828", "#text": "Code général des impôts, CGI. - art. 828 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310716", "@num": "852", "#text": "Code général des impôts, CGI. - art. 852 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957586", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315789", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021957595", "@num": "L3211-7", "#text": "Code général de la propriété des personnes publ... - art. L3211-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@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", "@num_parution_jo": "0058" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021946854", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021943821", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 730, Art. 1115, Art. 1384 A, Art. 1594 F quinquies, Art. 1594-0 G, Art. 1692, Art. 1788 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L176\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 278 ter, Art. 278 sexies, Art. 279-0 bis, Art. 284, Art. 289, Art. 293 C, Art. 296 ter
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 31, Art. 296 ter, Art. 297, Art. 809, Art. 828, Art. 1042, Art. 1509\n
\n

\n
\n
\n
\n
\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 238 octies, Art. 256, Art. 257, Art. 257 bis, Art. 258, Art. 260, Art. 261, Art. 261 D, Art. 262, Art. 266, Art. 268, Art. 269, Art. 270\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 285, Art. 290, Art. 634, Art. 852, Art. 1787, Art. 1829\n
\n

- Livre des procédures fiscales
\n Art. L88\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général de la propriété des personnes publiques.
\n Art. L3211-7\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000021946854", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000021957493", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021957493", "liens_entrants": true }

Article 278 ter AUTONOME MODIFIE, en vigueur du 11/03/2010 au 01/01/2012 (Code général des impôts)