{ "article": { "LEGIARTI000022168017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022168017", "URL": "article/LEGI/ARTI/00/00/22/16/80/LEGIARTI000022168017.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022174488", "@num": "716", "#text": "Code général des impôts, CGI. - art. 716 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022167878", "@fin": "2999-01-01", "#text": "CHAPITRE IER : DISPOSITIONS MODIFIANT LE LIVRE IER", "@debut": "2010-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022167880", "@fin": "2999-01-01", "#text": "TITRE IER : DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES IMPOTS", "@debut": "2010-05-01" } ] }, "@cid": "JORFTEXT000022165701", "@nor": "ECEL1008571R", "@num": "2010-420", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022165701", "@c_titre_court": "Ordonnance n°2010-420 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022167843", "@c_titre_court": "Ordonnance n° 2010-420 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022168017", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166018", "@fin": "2999-01-01", "@num": "21", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 716\n
\n

\n
" } }, "LEGIARTI000022174488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "716", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174488", "URL": "article/LEGI/ARTI/00/00/22/17/44/LEGIARTI000022174488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168017", "@num": "21", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199088", "@fin": "2999-01-01", "#text": "h : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197308", "@fin": "2999-01-01", "#text": "2 : Mutations soumises à une taxation réduite ou exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191735", "@fin": "2999-01-01", "#text": "B : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179720", "@fin": "2999-01-01", "#text": "II : Mutations de propriété à titre onéreux d'immeubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048470383", "@fin": "1955-05-03", "@num": "716", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049670896", "@fin": "1979-07-01", "@num": "716", "@etat": "ABROGE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310279", "@fin": "1980-01-19", "@num": "716", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310280", "@fin": "1982-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310281", "@fin": "1983-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310282", "@fin": "1983-12-30", "@num": "716", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310283", "@fin": "1985-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310284", "@fin": "1986-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310285", "@fin": "1986-12-31", "@num": "716", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310286", "@fin": "1992-07-04", "@num": "716", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310287", "@fin": "2002-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310288", "@fin": "2004-08-17", "@num": "716", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310289", "@fin": "2006-01-01", "@num": "716", "@etat": "MODIFIE", "@debut": "2004-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310290", "@fin": "2009-04-10", "@num": "716", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549042", "@fin": "2010-05-01", "@num": "716", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022174488", "@fin": "2015-06-06", "@num": "716", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030701786", "@fin": "2999-01-01", "@num": "716", "@etat": "VIGUEUR", "@debut": "2015-06-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Pendant la durée du remboursement des emprunts contractés en vue de la construction d'un logement, les cessions amiables d'habitations individuelles à loyer modéré ayant pour but de substituer des personnes solvables, remplissant les conditions de la législation sur les habitations à loyer modéré, aux bénéficiaires de cette législation qui justifieraient être dans l'impossibilité de les habiter ou être privés de ressources nécessaires pour faire face à leurs obligations, sont soumises à une imposition de 125 €.

\n
\n
\n

Le bénéfice de cette disposition est subordonné à l'autorisation de l'autorité compétente de l'Etat, après avis du comité régional de l'habitat.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022174488", "cible": true, "cidtexte": "JORFTEXT000022165701", "id": "LEGIARTI000022168017", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022168017", "liens_entrants": true }

Article 21 ENTIEREMENT_MODIF (Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique)