{ "article": { "LEGIARTI000023363936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023363936", "URL": "article/LEGI/ARTI/00/00/23/36/39/LEGIARTI000023363936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023374348", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374360", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023374355", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026502992", "@fin": "2999-01-01", "#text": "E. ― Moderniser et simplifier les procédures fiscales et douanières", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026502977", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023363808", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023363810", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023316044", "@nor": "BCRX1028078L", "@num": "2010-1658", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023316044", "@c_titre_court": "LOI n°2010-1658 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023363802", "@c_titre_court": "LOI n° 2010-1658 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023363936", "@fin": "2999-01-01", "@num": "53", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023316532", "@fin": "2999-01-01", "@num": "53", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.

\n Art. 204, Art. 885 W, Art. 1840 C\n

IV. ― Le I s'applique à compter de l'imposition des revenus de l'année 2011, le II s'applique pour l'impôt de solidarité sur la fortune dû à compter du 1er janvier 2011 et le III s'applique aux propositions de rectification notifiées à compter du 1er janvier 2011.
\n

\n
\n
" } }, "LEGIARTI000023374348": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374348", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374348.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363936", "@num": "53", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006313647", "@num": "1706", "#text": "Code général des impôts, CGI. - art. 1706 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313195", "@num": "1840 D", "#text": "Code général des impôts, CGI. - art. 1840 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313981", "@num": "1840 E", "#text": "Code général des impôts, CGI. - art. 1840 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162928", "@fin": "2999-01-01", "#text": "3 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147261", "@fin": "2999-01-01", "#text": "D : Enregistrement et publicité foncière", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313187", "@fin": "1972-08-30", "@num": "1840 C", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313188", "@fin": "1987-07-09", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1972-08-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313189", "@fin": "2004-03-27", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313190", "@fin": "2006-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313191", "@fin": "2011-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374348", "@fin": "2013-12-08", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312297", "@fin": "2018-01-01", "@num": "1840 C", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428606", "@fin": "2999-01-01", "@num": "1840 C", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les notaires, les huissiers et autres agents ayant pouvoir de faire des actes et procès-verbaux, les greffiers et les autorités administratives qui ont négligé de soumettre à l'enregistrement ou à la formalité fusionnée, dans les délais fixés, les actes qu'ils sont tenus de présenter à l'une ou l'autre de ces formalités sont personnellement passibles de la majoration prévue au 1 de l'article 1728. Ils sont, en outre, tenus du paiement des droits ou taxes, sauf leur recours contre les parties pour ces droits ou taxes seulement.

\n
\n

Ces dispositions sont applicables aux officiers d'administration de la marine.

Les notaires sont également personnellement passibles de la majoration prévue aux a et b du 1 de l'article 1728 lorsqu'ils ont accepté à la demande des ayants droit d'assumer les obligations déclaratives mentionnées au 2 de l'article 204 et au III de l'article 885 W, sauf leur recours contre les parties.

\n
" } }, "LEGIARTI000023374355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 W", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-07-31", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374355", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Voir également l'article 121 Z quinquies de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023883149", "@num": "3", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000023363936", "@num": "53", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000035588461", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464739", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312297", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308451", "@num": "204", "#text": "Code général des impôts, CGI. - art. 204", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886976", "@num": "299 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059563", "@num": "LO135-3", "#text": "Code électoral - art. 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L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006428462", "@num": "515-1", "#text": "Code civil - art. 515-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162637", "@fin": "2018-01-01", "#text": "Section VII : Obligations des redevables", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147067", "@fin": "2018-01-01", "#text": "Chapitre I bis : Impôt de solidarité sur la fortune", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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I. Les redevables doivent souscrire au plus tard le 15 juin de chaque année une déclaration de leur fortune déposée au service des impôts de leur domicile au 1er janvier et accompagnée du paiement de l'impôt (1).

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II. Les époux et les partenaires liés par un pacte civil de solidarité défini par l'article 515-1 du code civil doivent conjointement signer la déclaration prévue au I.

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III. En cas de décès du redevable, les dispositions du 2 de l'article 204 sont applicables. La déclaration mentionnée au I est produite par les ayants droit du défunt dans les six mois de la date du décès. Le cas échéant, le notaire chargé de la succession peut produire cette déclaration à la demande des ayants droit si la succession n'est pas liquidée à la date de production de la déclaration.

\n
" } }, "LEGIARTI000023374360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "204", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374360", "URL": "article/LEGI/ARTI/00/00/23/37/43/LEGIARTI000023374360.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023363936", "@num": "53", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033022680", "@num": "163 A", "#text": "Code général des impôts, CGI. - art. 163 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812134", "@num": "1663", "#text": "Code général des impôts, CGI. - art. 1663 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428606", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380674", "@num": "196 bis", "#text": "Code général des impôts, CGI. - art. 196 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947140", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296511", "@num": "10 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297594", "@num": "10 sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624986", "@num": "38 sexdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624982", "@num": "38 sexdecies V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296693", "@num": "39 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624968", "@num": "41-0 bis D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624963", "@num": "41-0 bis E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315625", "@num": "L10", "#text": "Livre des procédures fiscales - art. 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1. Dans le cas de décès du contribuable ou de l'un ou l'autre des époux soumis à une imposition commune, l'impôt sur le revenu est établi en raison des revenus dont le défunt a disposé pendant l'année de son décès et des bénéfices industriels et commerciaux réalisés depuis la fin du dernier exercice taxé. L'impôt porte également sur les revenus dont la distribution ou le versement résulte du décès, s'ils n'ont pas été précédemment imposés et sur ceux que le défunt a acquis sans avoir la disposition antérieurement à son décès.

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Toutefois, les revenus dont la disposition résulte du décès ou que le défunt a acquis sans en avoir la disposition avant son décès font l'objet d'une imposition distincte lorsqu'ils ne devaient échoir normalement qu'au cours d'une année postérieure au décès.

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L'année du décès d'un pensionné imposé suivant les modalités prévues au e du 5 de l'article 158, l'impôt est établi à raison des arrérages courus depuis la dernière mensualité soumise à l'impôt au titre de l'année précédente.

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1 bis. Les impositions établies après le décès dans les conditions prévues par l'article L 172 du livre des procédures fiscales en cas d'omission ou d'insuffisance d'imposition, ainsi que toutes autres impositions dues par les héritiers du chef du défunt, ne sont pas admises en déduction du revenu des héritiers pour l'établissement de l'impôt sur le revenu dont ces derniers sont passibles.

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2. La déclaration des revenus imposables en vertu du présent article est produite par les ayants droit du défunt. Le cas échéant, le notaire chargé de la succession peut produire cette déclaration à la demande des ayants droit si la succession n'est pas liquidée à la date de production de la déclaration. Elle est soumise aux règles et sanctions prévues à l'égard des déclarations annuelles. Les demandes d'éclaircissements et de justifications prévues par les articles L 10 et L 16 du livre des procédures fiscales ainsi que les propositions de rectification mentionnées à l'article L 57 du même livre peuvent être valablement adressées à l'un quelconque des ayants droit ou des signataires de la déclaration de succession.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000023374348", "cible": true, "cidtexte": "JORFTEXT000023316044", "id": "LEGIARTI000023363936", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000023374355", "cible": true, "cidtexte": "JORFTEXT000023316044", "id": "LEGIARTI000023363936", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000023374360", "cible": true, "cidtexte": "JORFTEXT000023316044", "id": "LEGIARTI000023363936", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000023363936", "liens_entrants": true }

Article 53 ENTIEREMENT_MODIF (LOI n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 (1))