{ "article": { "LEGIARTI000021957582": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "730", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957582", "URL": "article/LEGI/ARTI/00/00/21/95/75/LEGIARTI000021957582.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 95 IV : Ces dispositions s'appliquent aux conventions conclues et actes passés à compter du 1er janvier 2006 lorsqu'ils sont obligatoirement déclarés ou soumis à la formalité de l'enregistrement, et dans les autres cas, lorsque leur présentation volontaire à la formalité intervient à compter de cette date.
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Les cessions de droits sociaux visées au I de l'article 257 qui donnent lieu au paiement de la taxe sur la valeur ajoutée donnent lieu à la perception d'un droit d'enregistrement de 125 €.

\n
\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 (VT)", "@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": "LEGIARTI000021957582", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021957582", "liens_entrants": true }

Article 730 AUTONOME ABROGE_DIFF, en vigueur du 11/03/2010 au 01/09/2026 (Code général des impôts)