{ "article": { "LEGIARTI000022179446": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "306 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022179446", "URL": "article/LEGI/ARTI/00/00/22/17/94/LEGIARTI000022179446.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1004, 1004 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000022169565", "@num": "2", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006305718", "@num": "1004", "#text": "Code général des impôts, CGI. - art. 1004", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162026", "@fin": "2999-01-01", "#text": "0I : Taxe sur les conventions d'assurance", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146683", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133669", "@fin": "2011-06-07", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000024146550", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294807", "@fin": "2010-05-01", "@num": "306 F", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179446", "@fin": "2012-04-01", "@num": "306 F", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622326", "@fin": "2999-01-01", "@num": "306 F", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions relatives à l'agrément du représentant désigné par l'assureur étranger en application de l'article 1004 du code général des impôts sont prises par le directeur des services fiscaux.

\n
\n
" } }, "LEGIARTI000022169565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022169565", "URL": "article/LEGI/ARTI/00/00/22/16/95/LEGIARTI000022169565.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022179485", "@num": "143", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179481", "@num": "144", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179476", "@num": "161", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 161 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179473", "@num": "163 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 163 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179464", "@num": "242 duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179467", "@num": "242-0 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179460", "@num": "267 quater H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295705", "@num": "304", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 304 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179446", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179450", "@num": "306-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306-0 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179439", "@num": "315 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 315 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179435", "@num": "317 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 317 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179422", "@num": "321 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179427", "@num": "321 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 quater (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179431", "@num": "321 ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296420", "@num": "328", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294935", "@num": "328 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294936", "@num": "328 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 328 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179525", "@num": "329", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 329 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179500", "@num": "60 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 60 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179496", "@num": "95 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179493", "@num": "95 Y", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 Y (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179490", "@num": "95 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000022166146", "@nor": "ECEL1006799D", "@num": "2010-421", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 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": "JORFTEXT000022166146", "@c_titre_court": "Décret n°2010-421 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Décret n° 2010-421 du 27 avril 2010 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022169556", "@c_titre_court": "Décret n°2010-421 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", "@num_parution_jo": "0101" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022169565", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022166639", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 328, Art. 328 A, Art. 328 B\n
\n

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A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 329, Art. 383\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 60 B, Art. 95 W, Art. 95 Y, Art. 95 Z, Art. 143, Art. 144, Art. 161, Art. 163 nonies, Art. 242-0 C, Art. 242 duodecies, Art. 267 quater H, Art. 304, Art. 306-0 F, Art. 306 F, Art. 315 C, Art. 317 quater, Art. 321 ter, Art. 321 quater, Art. 321 A\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022169565", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000022179446", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022179446", "liens_entrants": true }

Article 306 F AUTONOME MODIFIE, en vigueur du 01/05/2010 au 01/04/2012 (Code général des impôts, annexe II)