{ "article": { "LEGIARTI000022016406": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "328 G bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-06-11", "DATE_DEBUT": "2010-03-26" } }, "META_COMMUN": { "ID": "LEGIARTI000022016406", "URL": "article/LEGI/ARTI/00/00/22/01/64/LEGIARTI000022016406.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022014539", "@num": "1", "#text": "Décret n°2010-319\n du 22 mars 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022013597", "@nortexte": "ECEL1004859D", "@numtexte": "2010-319", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-22" }, { "@id": "LEGIARTI000022657242", "@num": "2", "#text": "Décret n°2010-893\r\n du 29 juillet 2010 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327756", "@num": "328 G nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886956", "@num": "328 G nonies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G nonies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642345", "@num": "328 G ter", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 328 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020673869", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162299", "@fin": "2999-01-01", "#text": "I : Taxe foncière sur les propriétés bâties", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146857", "@fin": "2010-08-01", "#text": "Chapitre unique : Impôts directs et taxes assimilées", "@debut": "1995-10-27" }, { "@id": "LEGISCTA000022671146", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "2010-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133758", "@fin": "2999-01-01", "#text": "Titre I bis : Impositions départementales", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022016406", "@fin": "2010-06-11", "@num": "328 G bis", "@etat": "MODIFIE", "@debut": "2010-03-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327714", "@fin": "2011-06-20", "@num": "328 G bis", "@etat": "MODIFIE", "@debut": "2010-06-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024214468", "@fin": "2012-05-07", "@num": "328 G bis", "@etat": "MODIFIE", "@debut": "2011-06-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025886967", "@fin": "2999-01-01", "@num": "328 G bis", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application des dispositions de l'article 1594 I ter du code général des impôts, le prix de cession au mètre carré doit être inférieur à 6 400 €." } }, "LEGIARTI000020675674": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 I ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-22", "DATE_DEBUT": "2009-05-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020675674", "URL": "article/LEGI/ARTI/00/00/20/67/56/LEGIARTI000020675674.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002279337", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22 (P)", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGIARTI000020672287", "@num": "29", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 29", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGITEXT000022657233", "#text": "Décret n°2010-893\n du 29 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000006312200", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309252", "@num": "238 bis HA", "#text": "Code général des impôts, CGI. - art. 238 bis HA (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "Code général des impôts, CGI. - art. 238 bis HD (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022016406", "@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": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179827", "@fin": "2999-01-01", "#text": "III : Exonération", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000020675674", "@fin": "2014-12-22", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947299", "@fin": "2015-03-23", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028883472", "@fin": "2015-06-06", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783748", "@fin": "2025-02-16", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217341", "@fin": "2999-01-01", "@num": "1594 I ter", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conseils généraux des départements d'outre-mer peuvent, sur délibération, exonérer de taxe de publicité foncière ou de droits d'enregistrement les cessions de parts de copropriété portant sur des hôtels, des résidences de tourisme ou des villages de vacances classés, acquis sous le régime de défiscalisation prévu par les articles 238 bis HA et 238 bis HD dans leur rédaction issue de l'article 22 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986).

Le bénéfice de l'exonération est subordonné aux conditions que l'acquéreur s'engage, dans l'acte d'acquisition, à affecter l'immeuble à l'exploitation hôtelière pendant au moins cinq ans et à y réaliser des travaux de rénovation, et que le prix de cession au mètre carré soit inférieur à un prix fixé par décret. En cas d'inobservation de l'engagement d'affectation, les droits non perçus lors de l'acquisition sont exigibles à première réquisition.

Le bénéfice de l'exonération est également subordonné au respect du règlement (CE) n° 1998/2006 de la Commission, du 15 décembre 2006, concernant l'application des articles 87 et 88 du traité aux aides de minimis.

La délibération prend effet dans les délais prévus à l'article 1594 E.\n

\n
\n
" } }, "LEGIARTI000022014539": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022014539", "URL": "article/LEGI/ARTI/00/00/22/01/45/LEGIARTI000022014539.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022016406", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022013597", "@nor": "ECEL1004859D", "@num": "2010-319", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-319 du 22 mars 2010 fixant le plafond du prix de cession au mètre carré prévu à l'article 1594 I ter du code général des impôts relatif à l'exonération de taxe de publicité foncière ou de droits d'enregistrement des cessions de parts de copropriété portant sur des hôtels, des résidences de tourisme ou des villages de vacances classés", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022013597", "@c_titre_court": "Décret n°2010-319 du 22 mars 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-319 du 22 mars 2010 fixant le plafond du prix de cession au mètre carré prévu à l'article 1594 I ter du code général des impôts relatif à l'exonération de taxe de publicité foncière ou de droits d'enregistrement des cessions de parts de copropriété portant sur des hôtels, des résidences de tourisme ou des villages de vacances classés", "@debut": "2010-03-26", "@id_txt": "LEGITEXT000022014536", "@c_titre_court": "Décret n°2010-319 du 22 mars 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-03-25", "@date_signature": "2010-03-22" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022014539", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022013600", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 328 G bis\n
\n

\n
" } }, "LEGIARTI000022657242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022657242", "URL": "article/LEGI/ARTI/00/00/22/65/72/LEGIARTI000022657242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022016406", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022671146", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre I : Impôts directs et taxes assimilées (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022671153", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre II : Enregistrement (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000022671148", "#text": "Code général des impôts, annexe 3, CGIAN3. - I : Droits d'enregistrement et taxe de publicit... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022630371", "@nor": "ECEE1013643D", "@num": "2010-893", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-893 du 29 juillet 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022630371", "@c_titre_court": "Décret n°2010-893 du 29 juillet 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-893 du 29 juillet 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-08-01", "@id_txt": "LEGITEXT000022657233", "@c_titre_court": "Décret n°2010-893 du 29 juillet 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-07-31", "@date_signature": "2010-07-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022657242", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022630383", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 328 G decies, Sct. Chapitre II : Enregistrement, Sct. I : Droits d'enregistrement et taxe de publicité foncière\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Sct. Chapitre I : Impôts directs et taxes assimilées\n
\n

\n
" } }, "LEGIARTI000022671150": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "328 G decies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022671150", "URL": "article/LEGI/ARTI/00/00/22/67/11/LEGIARTI000022671150.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022657242", "@num": "2", "#text": "Décret n°2010-893\n du 29 juillet 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000022016406", "@num": "328 G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020673869", "@num": "1594 I ter", "#text": "Code général des impôts, CGI. - art. 1594 I ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022671148", "@fin": "2999-01-01", "#text": "I : Droits d'enregistrement et taxe de publicité foncière", "@debut": "2010-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022671153", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement", "@debut": "2010-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133758", "@fin": "2999-01-01", "#text": "Titre I bis : Impositions départementales", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114433", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1978-04-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022671150", "@fin": "2999-01-01", "@num": "328 G decies", "@etat": "VIGUEUR", "@debut": "2010-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application des dispositions de l'article 1594 I ter du code général des impôts, le prix de cession au mètre carré doit être inférieur à 6 400 €." } }, "LEGIARTI000028883472": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 I ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2015-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000028883472", "URL": "article/LEGI/ARTI/00/00/28/88/34/LEGIARTI000028883472.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000022657233", "#text": "Décret n°2010-893\n du 29 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000027416696", "@num": "1", "#text": "LOI n°2013-403\r\n du 17 mai 2013 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000027414225", "@nortexte": "INTX1238496L", "@numtexte": "2013-403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2013-05-17" }, { "@id": "LEGIARTI000006312200", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022016406", "@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": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179827", "@fin": "2999-01-01", "#text": "III : Exonération", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000020675674", "@fin": "2014-12-22", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947299", "@fin": "2015-03-23", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028883472", "@fin": "2015-06-06", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783748", "@fin": "2025-02-16", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217341", "@fin": "2999-01-01", "@num": "1594 I ter", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les conseils départementaux des départements d'outre-mer peuvent, sur délibération, exonérer de taxe de publicité foncière ou de droits d'enregistrement les cessions de parts de copropriété portant sur des hôtels, des résidences de tourisme ou des villages de vacances classés, acquis sous le régime de défiscalisation prévu par les articles 238 bis HA et 238 bis HD dans leur rédaction issue de l'article 22 de la loi de finances rectificative pour 1986 (n° 86-824 du 11 juillet 1986).

Le bénéfice de l'exonération est également subordonné au respect du règlement (UE) n° 1407/2013 de la Commission, du 18 décembre 2013, relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis.

La délibération prend effet dans les délais prévus à l'article 1594 E.\n

\n
\n
" } }, "LEGIARTI000029947299": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 I ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-03-23", "DATE_DEBUT": "2014-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000029947299", "URL": "article/LEGI/ARTI/00/00/29/94/72/LEGIARTI000029947299.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000002279337", "@num": "22", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "LEGITEXT000022657233", "#text": "Décret n°2010-893\n du 29 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000029928233", "@num": "53", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000006312200", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309252", "@num": "238 bis HA", "#text": "Code général des impôts, CGI. - art. 238 bis HA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "Code général des impôts, CGI. - art. 238 bis HD", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022016406", "@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": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179827", "@fin": "2999-01-01", "#text": "III : Exonération", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000020675674", "@fin": "2014-12-22", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947299", "@fin": "2015-03-23", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028883472", "@fin": "2015-06-06", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783748", "@fin": "2025-02-16", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217341", "@fin": "2999-01-01", "@num": "1594 I ter", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La délibération prend effet dans les délais prévus à l'article 1594 E.\n

\n
\n
" } }, "LEGIARTI000030783748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1594 I ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030783748", "URL": "article/LEGI/ARTI/00/00/30/78/37/LEGIARTI000030783748.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er-1° et 51 de la loi n° 2013-403 du 17 mai 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000022657233", "#text": "Décret n°2010-893\n du 29 juillet 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022630371", "@nortexte": "ECEE1013643D", "@numtexte": "2010-893", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-07-29" }, { "@id": "LEGIARTI000030675073", "@num": "1", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000006312200", "@num": "1594 E", "#text": "Code général des impôts, CGI. - art. 1594 E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309252", "@num": "238 bis HA", "#text": "Code général des impôts, CGI. - art. 238 bis HA (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309282", "@num": "238 bis HD", "#text": "Code général des impôts, CGI. - art. 238 bis HD (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022016406", "@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": "LEGIARTI000022671150", "@num": "328 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 G decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179827", "@fin": "2999-01-01", "#text": "III : Exonération", "@debut": "1991-06-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000020675674", "@fin": "2014-12-22", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2009-05-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947299", "@fin": "2015-03-23", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028883472", "@fin": "2015-06-06", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030783748", "@fin": "2025-02-16", "@num": "1594 I ter", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051217341", "@fin": "2999-01-01", "@num": "1594 I ter", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La délibération prend effet dans les délais prévus à l'article 1594 E.\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000020675674", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028883472", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030783748", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029947299", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022657242", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "TRANSFERT" }, { "article_id": "LEGIARTI000022671150", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000022014539", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000022016406", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022016406", "liens_entrants": true }

Article 328 G bis AUTONOME MODIFIE, en vigueur du 26/03/2010 au 11/06/2010 (Code général des impôts, annexe III)