{ "article": { "LEGIARTI000023382303": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "961", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023382303", "URL": "article/LEGI/ARTI/00/00/23/38/23/LEGIARTI000023382303.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2010-1657 du 29 décembre 2010 art. 161 V : Ces dispositions sont applicables à Saint-Barthélemy et à Saint-Martin.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023347503", "@num": "161", "#text": "LOI n°2010-1657 du 29 décembre 2010 - art. 161 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023314376", "@nortexte": "BCRX1023155L", "@numtexte": "2010-1657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006306462", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306454", "@num": "1599 quindecies", "#text": "Code général des impôts, CGI. - art. 1599 quindecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167481", "@num": "959", "#text": "Code général des impôts, CGI. - art. 959 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020038810", "@fin": "2009-04-10", "#text": "IV : Carte nationale d'identité", "@debut": "2008-12-29" }, { "@id": "LEGISCTA000023382311", "@fin": "2011-06-12", "#text": "IV : Demandes de naturalisation et de réintégration et déclarations d'acquisition de la nationalité à raison du mariage.", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048570388", "@fin": "1951-01-10", "@num": "961", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341296", "@fin": "1952-04-15", "@num": "961", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424211", "@fin": "1953-07-11", "@num": "961", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049471067", "@fin": "1954-08-15", "@num": "961", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049590173", "@fin": "1955-05-21", "@num": "961", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049704694", "@fin": "1956-07-07", "@num": "961", "@etat": "MODIFIE", "@debut": "1955-05-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755820", "@fin": "1979-07-01", "@num": "961", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311198", "@fin": "1985-12-31", "@num": "961", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311199", "@fin": "2001-03-31", "@num": "961", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000020038823", "@fin": "2009-04-10", "@num": "961", "@etat": "TRANSFERE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000023382303", "@fin": "2011-06-12", "@num": "961", "@etat": "TRANSFERE", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes véritablement indigentes et reconnues hors d'état d'en acquitter le montant sont exonérées du droit de timbre prévu à l'article 960.
" } }, "LEGIARTI000006306454": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006306454", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306454.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599BGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 novodecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 313 BF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20 art. 1 JORF 22 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990201", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469257", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Jurisprudence 1998-01-15 7M-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué au profit des régions une taxe sur les certificats d'immatriculation des véhicules, délivrés dans leur ressort territorial, qui peut être une taxe proportionnelle ou une taxe fixe, selon les distinctions établies par les articles 1599 sexdecies à 1599 novodecies.
\n
Cette taxe est assise et recouvrée comme un droit de timbre (1).
\n
(1) Voir annexe III, art. 313 BF.
\n
" } }, "LEGIARTI000006306459": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006306459", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306459.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599BJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20 art. 1 JORF 22 octobre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469087", "@num": "1599 novodecies", "#text": "Code général des impôts, CGI. - art. 1599 novodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469270", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306459", "@fin": "2000-03-31", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306460", "@fin": "2009-01-01", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052392", "@fin": "2021-01-01", "@num": "1599 octodecies", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La délivrance de :
\n
1° Tous les duplicata de certificats ;
\n
2° Des primata de certificats délivrés en cas de modification d'état civil ou de simple changement de dénomination sociale, sans création d'un être moral nouveau, de la personne physique ou de la personne morale propriétaire du véhicule, est subordonnée au paiement d'une taxe fixe.
\n
2. Le montant de la taxe fixe prévu au 1 égale :
\n
a) Le quart du taux unitaire visé au 1 du I de l'article 1599 sexdecies pour les vélomoteurs et les motocyclettes dont la cylindrée n'excède pas 125 cm3 ;
\n
b) Ledit taux unitaire pour tous les autres véhicules.
\n
3. Aucune taxe n'est due lorsque la délivrance du certificat d'immatriculation est consécutive à un changement d'état matrimonial ou à un changement de domicile.
\n
" } }, "LEGIARTI000006306460": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 octodecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306460", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306460.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599BJXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-10-17 7M-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006879046", "@num": "15", "#text": "Loi n°99-505 du 18 juin 1999 - art. 15 () JORF 19 juin 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000577775", "@nortexte": "EQUX9800010L", "@numtexte": "99-505", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-06-18" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469087", "@num": "1599 novodecies", "#text": "Code général des impôts, CGI. - art. 1599 novodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469270", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 2000-02-21 7M-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306459", "@fin": "2000-03-31", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306460", "@fin": "2009-01-01", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052392", "@fin": "2021-01-01", "@num": "1599 octodecies", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. La délivrance de :
\n
1° Tous les duplicata de certificats ;
\n
2° Des primata de certificats délivrés en cas de modification d'état civil ou de simple changement de dénomination sociale, sans création d'un être moral nouveau, de la personne physique ou de la personne morale propriétaire du véhicule, est subordonnée au paiement d'une taxe fixe.
\n
2. Le montant de la taxe fixe prévu au 1 égale :
\n
a) Le quart du taux unitaire visé au 1 du I de l'article 1599 sexdecies pour les vélomoteurs et les motocyclettes dont la cylindrée n'excède pas 125 cm3 ;
\n
b) Ledit taux unitaire pour tous les autres véhicules.
\n
3. Aucune taxe n'est due lorsque la délivrance du certificat d'immatriculation est consécutive à un changement d'état matrimonial ou à un changement de domicile.
\n
4. Aucune taxe n'est due au titre de la délivrance des certificats d'immatriculation des cyclomoteurs à deux roues et des cyclomoteurs à trois roues non carrossés.
" } }, "LEGIARTI000006306462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306462", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306462.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599BKXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-04-14 7M-2-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320407", "@num": "98", "#text": "Loi - art. 98 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional peut, sur délibération, exonérer en totalité ou à concurrence de la moitié de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules qui fonctionnent, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié.
\n
" } }, "LEGIARTI000006306463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-29", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306463", "URL": "article/LEGI/ARTI/00/00/06/30/64/LEGIARTI000006306463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1599BKXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 sexdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322931", "@num": "27", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 27 (V) JORF 31 décembre 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional peut, sur délibération, exonérer en totalité ou à concurrence de la moitié de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules spécialement équipés pour fonctionner, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié ou du superéthanol E85 mentionné au 1 du tableau B du 1 de l'article 265 du code des douanes.
\n
" } }, "LEGIARTI000006311190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311190", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0959AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AX", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe de 10 F est perçue pour la délivrance des certificats de résidence (1).

\n
\n
\n

1) Annexe III, art. 313 AX.

\n
\n
" } }, "LEGIARTI000006311191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311191", "URL": "article/LEGI/ARTI/00/00/06/31/11/LEGIARTI000006311191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0959AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 313 AW", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 313 AX", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273517", "@num": "43", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 43 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273720", "@num": "8", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 8 (P) JORF 30 DECEMBRE 1982date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Une taxe de 15 F est perçue pour la délivrance des certificats de résidence (1).

\n
\n
\n

1) Annexe III, art. 313 AX.

\n
\n
" } }, "LEGIARTI000020038812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038812", "URL": "article/LEGI/ARTI/00/00/20/03/88/LEGIARTI000020038812.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020000396", "@num": "135", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 135", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le conseil régional ou l'assemblée de Corse peuvent, sur délibération, exonérer en totalité ou à concurrence de la moitié de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules spécialement équipés pour fonctionner, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié ou du superéthanol E85 mentionné au 1 du tableau B du 1 de l'article 265 du code des douanes.

\n
\n
" } }, "LEGIARTI000020038821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000020038821", "URL": "article/LEGI/ARTI/00/00/20/03/88/LEGIARTI000020038821.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000020000396", "@num": "135", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 135", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990201", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469257", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué au profit des régions et de la collectivité territoriale de Corse une taxe sur les certificats d'immatriculation des véhicules, délivrés dans leur ressort territorial, qui peut être une taxe proportionnelle ou une taxe fixe, selon les distinctions établies par les articles 1599 sexdecies à 1599 novodecies.

\n
\n

Cette taxe est assise et recouvrée comme un droit de timbre.

\n
\n
\n
\n
" } }, "LEGIARTI000020052390": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052390", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052390.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042137", "@num": "72", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'exonération décidée par le conseil régional et, pour la Corse, l'Assemblée de Corse s'applique également à la taxe fixe prévue au 3° du 1 de l'article 1599 octodecies lorsque la délivrance du certificat d'immatriculation est consécutive à une modification des caractéristiques techniques du véhicule afin de l'équiper pour fonctionner, exclusivement ou non, au moyen d'une énergie mentionnée au premier alinéa.

\n
" } }, "LEGIARTI000020052392": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 octodecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052392", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052392.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions du E du XI de l'article 21 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions sont abrogées le 1er janvier 2021.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1635 bis J", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020042137", "@num": "72", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469087", "@num": "1599 novodecies", "#text": "Code général des impôts, CGI. - art. 1599 novodecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469270", "@num": "1599 novodecies A", "#text": "Code général des impôts, CGI. - art. 1599 novodecies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306459", "@fin": "2000-03-31", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306460", "@fin": "2009-01-01", "@num": "1599 octodecies", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020052392", "@fin": "2021-01-01", "@num": "1599 octodecies", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Est subordonnée au paiement d'une taxe fixe, la délivrance :

1° De tous les duplicata de certificats ;

2° Des certificats délivrés en cas de modification d'état civil d'une personne physique, ou en cas de simple changement de dénomination sociale d'une personne morale ;

3° Des certificats délivrés en cas de modification des caractéristiques techniques du véhicule ;

4° Des certificats délivrés en cas de modification de l'usage du véhicule.

2. Le montant de la taxe fixe prévu au 1 égale :

a) Le quart du taux unitaire visé au 1 du I de l'article 1599 sexdecies pour les vélomoteurs et les motocyclettes dont la cylindrée n'excède pas 125 cm3 ;

b) Ledit taux unitaire pour tous les autres véhicules.

3. Aucune taxe n'est due lorsque :

a) La délivrance du certificat d'immatriculation est consécutive à un changement de situation matrimoniale ou à un changement de domicile ;

b) La délivrance du certificat d'immatriculation est consécutive à une erreur de saisie lors d'une opération d'immatriculation ou lorsque la délivrance du certificat est la conséquence de l'usurpation du numéro d'immatriculation du véhicule ;

c) L'opération d'immatriculation a pour seul objet la conversion du numéro d'immatriculation du véhicule au système d'immatriculation mis en œuvre à compter du 1er janvier 2009.

4. Aucune taxe n'est due au titre de la délivrance des certificats d'immatriculation des cyclomoteurs à deux roues et des cyclomoteurs à trois roues non carrossés.

5. Lorsque la délivrance du certificat d'immatriculation est consécutive à différents événements, seul l'événement qui a pour conséquence la taxe la plus élevée est pris en compte.

" } }, "LEGIARTI000020052395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052395", "URL": "article/LEGI/ARTI/00/00/20/05/23/LEGIARTI000020052395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000020042137", "@num": "72", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990201", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469257", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué au profit des régions et de la collectivité territoriale de Corse une taxe sur les certificats d'immatriculation des véhicules.

Cette taxe est proportionnelle ou fixe, selon les distinctions établies par les articles 1599 sexdecies à 1599 novodecies.

Elle est affectée à la région dans laquelle se situe le domicile du propriétaire du véhicule.

Toutefois, lorsque le propriétaire est une personne morale ou une entreprise individuelle, la taxe est affectée à la région où se situe l'établissement auquel le véhicule est affecté à titre principal.

Pour un véhicule de location, la taxe est affectée à la région où se situe l'établissement où, au titre du premier contrat de location, le véhicule est mis à la disposition du locataire.

Pour un véhicule faisant l'objet soit d'un contrat de crédit-bail, soit d'un contrat de location de deux ans ou plus, la taxe est affectée à la région où se situe le domicile du locataire ou, si le locataire est une personne morale ou une entreprise individuelle, l'établissement auquel le véhicule est affecté à titre principal.

La taxe due lors de la délivrance d'un certificat d'immatriculation des séries TT et WW est affectée à la région dans laquelle est effectuée la demande d'immatriculation.

La taxe sur les certificats d'immatriculation des véhicules est assise et recouvrée comme un droit de timbre.

" } }, "LEGIARTI000023347503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "161", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000023347503", "URL": "article/LEGI/ARTI/00/00/23/34/75/LEGIARTI000023347503.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000023382311", "#text": "Code général des impôts, CGI. - IAb : Demandes de naturalisation et de réintégra... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382301", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382274", "@num": "L211-8", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L211-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382290", "@num": "L311-13", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382285", "@num": "L311-15", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382278", "@num": "L311-9", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070158", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023660329", "@fin": "2999-01-01", "#text": "Immigration, asile et intégration", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023660311", "@fin": "2999-01-01", "#text": "II. ― AUTRES MESURES", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347056", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023347058", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023314376", "@nor": "BCRX1023155L", "@num": "2010-1657", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023314376", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1657 du 29 décembre 2010 de finances pour 2011 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023347050", "@c_titre_court": "LOI n° 2010-1657 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023347503", "@fin": "2999-01-01", "@num": "161", "@etat": "VIGUEUR", "@debut": "2010-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023315722", "@fin": "2999-01-01", "@num": "161", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à IV. - A modifié les dispositions suivantes :

- Code de l'entrée et du séjour des étrangers et du droit d'asile.
\nArt. L211-8, Art. L311-13, Art. L311-15, Art. L311-9\n
\n

- Code général des impôts, CGI.
\nSct. IV : Carte nationale d'identité, Art. 960, Art. 961\n
\n

\n
\n
\n
\n
V. - Le présent article est applicable à Saint-Barthélemy et à Saint-Martin.
" } }, "LEGIARTI000024154164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024154164", "URL": "article/LEGI/ARTI/00/00/24/15/41/LEGIARTI000024154164.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000026284360", "#text": "Code général des impôts, CGI. - V : Demandes de naturalisation et de réintégrat... (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378168", "@num": "1001", "#text": "Code général des impôts, CGI. - art. 1001 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328236", "@num": "1021", "#text": "Code général des impôts, CGI. - art. 1021 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328267", "@num": "1022", "#text": "Code général des impôts, CGI. - art. 1022 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305740", "@num": "1023", "#text": "Code général des impôts, CGI. - art. 1023 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311403", "@num": "1025", "#text": "Code général des impôts, CGI. - art. 1025 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328293", "@num": "1027", "#text": "Code général des impôts, CGI. - art. 1027 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328346", "@num": "1028 quater", "#text": "Code général des impôts, CGI. - art. 1028 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328322", "@num": "1028 ter", "#text": "Code général des impôts, CGI. - art. 1028 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311411", "@num": "1030", "#text": "Code général des impôts, CGI. - art. 1030 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305759", "@num": "1033", "#text": "Code général des impôts, CGI. - art. 1033 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328366", "@num": "1036", "#text": "Code général des impôts, CGI. - art. 1036 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329489", "@num": "1052", "#text": "Code général des impôts, CGI. - art. 1052 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328640", "@num": "130", "#text": "Code général des impôts, CGI. - art. 130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329830", "@num": "1388 quater", "#text": "Code général des impôts, CGI. - art. 1388 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334727", "@num": "1394", "#text": "Code général des impôts, CGI. - art. 1394 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328396", "@num": "1395", "#text": "Code général des impôts, CGI. - art. 1395 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328471", "@num": "1395 E", "#text": "Code général des impôts, CGI. - art. 1395 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334449", "@num": "1395 H", "#text": "Code général des impôts, CGI. - art. 1395 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329512", "@num": "1398", "#text": "Code général des impôts, CGI. - art. 1398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328504", "@num": "1398 A", "#text": "Code général des impôts, CGI. - art. 1398 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329808", "@num": "1411 bis", "#text": "Code général des impôts, CGI. - art. 1411 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334463", "@num": "1451", "#text": "Code général des impôts, CGI. - art. 1451 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334770", "@num": "1461", "#text": "Code général des impôts, CGI. - art. 1461 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334456", "@num": "1464 D", "#text": "Code général des impôts, CGI. - art. 1464 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334454", "@num": "1468", "#text": "Code général des impôts, CGI. - art. 1468 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380566", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334805", "@num": "1509", "#text": "Code général des impôts, CGI. - art. 1509 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311750", "@num": "1515", "#text": "Code général des impôts, CGI. - art. 1515 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022494370", "@num": "1531", "#text": "Code général des impôts, CGI. - art. 1531 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022658407", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642399", "@num": "1584", "#text": "Code général des impôts, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380913", "@num": "1586 sexies", "#text": "Code général des impôts, CGI. - art. 1586 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642390", "@num": "1594 F quinquies", "#text": "Code général des impôts, CGI. - art. 1594 F quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334778", "@num": "1604", "#text": "Code général des impôts, CGI. - art. 1604 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029772624", "@num": "1609 nonies F", "#text": "Code général des impôts, CGI. - art. 1609 nonies F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1609 nonies F (M)", "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000022330618", "@num": "1609 septvicies", "#text": "Code général des impôts, CGI. - art. 1609 septvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330644", "@num": "1609 vicies", "#text": "Code général des impôts, CGI. - art. 1609 vicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330636", "@num": "1618 septies", "#text": "Code général des impôts, CGI. - art. 1618 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334412", "@num": "1619", "#text": "Code général des impôts, CGI. - art. 1619 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329535", "@num": "1622", "#text": "Code général des impôts, CGI. - art. 1622 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306761", "@num": "1623", "#text": "Code général des impôts, CGI. - art. 1623 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328533", "@num": "1635 bis AA", "#text": "Code général des impôts, CGI. - art. 1635 bis AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585876", "@num": "1639 A", "#text": "Code général des impôts, CGI. - art. 1639 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329753", "@num": "1647-00 bis", "#text": "Code général des impôts, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585884", "@num": "1649 quater C", "#text": "Code général des impôts, CGI. - art. 1649 quater C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586004", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586000", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585996", "@num": "1651 C", "#text": "Code général des impôts, CGI. - art. 1651 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585874", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178476", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762160", "@num": "1739", "#text": "Code général des impôts, CGI. - art. 1739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329643", "@num": "1929", "#text": "Code général des impôts, CGI. - art. 1929 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024020628", "@num": "199 decies H", "#text": "Code général des impôts, CGI. - art. 199 decies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024020650", "@num": "199 tervicies", "#text": "Code général des impôts, CGI. - art. 199 tervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024042324", "@num": "208", "#text": "Code général des impôts, CGI. - art. 208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334417", "@num": "208 septies", "#text": "Code général des impôts, CGI. - art. 208 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329890", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328668", "@num": "217 quater", "#text": "Code général des impôts, CGI. - art. 217 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328038", "@num": "217 quaterdecies", "#text": "Code général des impôts, CGI. - art. 217 quaterdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303537", "@num": "217 septdecies", "#text": "Code général des impôts, CGI. - art. 217 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330112", "@num": "221", "#text": "Code général des impôts, CGI. - art. 221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021760645", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021342711", "@num": "225", "#text": "Code général des impôts, CGI. - art. 225 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328686", "@num": "235 bis", "#text": "Code général des impôts, CGI. - art. 235 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382270", "@num": "235 ter Z", "#text": "Code général des impôts, CGI. - art. 235 ter Z (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024190392", "@num": "235 ter ZE", "#text": "Code général des impôts, CGI. - art. 235 ter ZE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328052", "@num": "238 quater", "#text": "Code général des impôts, CGI. - art. 238 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334941", "@num": "295", "#text": "Code général des impôts, CGI. - art. 295 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328089", "@num": "302 bis N", "#text": "Code général des impôts, CGI. - art. 302 bis N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328110", "@num": "302 bis S", "#text": "Code général des impôts, CGI. - art. 302 bis S (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334934", "@num": "302 bis WC", "#text": "Code général des impôts, CGI. - art. 302 bis WC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022335362", "@num": "302 bis WD", "#text": "Code général des impôts, CGI. - art. 302 bis WD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328018", "@num": "38 sexies", "#text": "Code général des impôts, CGI. - art. 38 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024144869", "@num": "402 bis", "#text": "Code général des impôts, CGI. - art. 402 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024144889", "@num": "403", "#text": "Code général des impôts, CGI. - art. 403 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052323", "@num": "407", "#text": "Code général des impôts, CGI. - art. 407 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024144902", "@num": "438", "#text": "Code général des impôts, CGI. - art. 438 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328598", "@num": "64", "#text": "Code général des impôts, CGI. - art. 64 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328721", "@num": "707 bis", "#text": "Code général des impôts, CGI. - art. 707 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328138", "@num": "708", "#text": "Code général des impôts, CGI. - art. 708 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334443", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330074", "@num": "73 B", "#text": "Code général des impôts, CGI. - art. 73 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022330029", "@num": "73 C", "#text": "Code général des impôts, CGI. - art. 73 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334809", "@num": "73 E", "#text": "Code général des impôts, CGI. - art. 73 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328780", "@num": "732", "#text": "Code général des impôts, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328818", "@num": "743", "#text": "Code général des impôts, CGI. - art. 743 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022334451", "@num": "75-0 A", "#text": "Code général des impôts, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328024", "@num": "77 A", "#text": "Code général des impôts, CGI. - art. 77 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328750", "@num": "774", "#text": "Code général des impôts, CGI. - art. 774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022658247", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019353956", "@num": "81 quater", "#text": "Code général des impôts, CGI. - art. 81 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328030", "@num": "82", "#text": "Code général des impôts, CGI. - art. 82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328210", "@num": "848 bis", "#text": "Code général des impôts, CGI. - art. 848 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329861", "@num": "883", "#text": "Code général des impôts, CGI. - art. 883 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328914", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329004", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167350", "@num": "958", "#text": "Code général des impôts, CGI. - art. 958 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167481", "@num": "959", "#text": "Code général des impôts, CGI. - art. 959 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382301", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023378172", "@num": "995", "#text": "Code général des impôts, CGI. - art. 995 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329037", "@num": "999", "#text": "Code général des impôts, CGI. - art. 999 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024180624", "#text": "Code général des impôts, CGI. - Section XIII : Prélèvements sociaux sur les je... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024180483", "#text": "Code général des impôts, CGI. - Section XIV : Contribution additionnelle à l'im... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189476", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188998", "@num": "1042", "#text": "Code général des impôts, CGI. - art. 1042 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188991", "@num": "1043", "#text": "Code général des impôts, CGI. - art. 1043 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305786", "@num": "1044", "#text": "Code général des impôts, CGI. - art. 1044 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188984", "@num": "1065", "#text": "Code général des impôts, CGI. - art. 1065 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188977", "@num": "1115", "#text": "Code général des impôts, CGI. - art. 1115 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188511", "@num": "1379-0 bis", "#text": "Code général des impôts, CGI. - art. 1379-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188971", "@num": "1382 D", "#text": "Code général des impôts, CGI. - art. 1382 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188969", "@num": "1395 A", "#text": "Code général des impôts, CGI. - art. 1395 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188498", "@num": "1395 D", "#text": "Code général des impôts, CGI. - art. 1395 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188959", "@num": "1411", "#text": "Code général des impôts, CGI. - art. 1411 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188954", "@num": "1414 A", "#text": "Code général des impôts, CGI. - art. 1414 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188919", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188904", "@num": "1455", "#text": "Code général des impôts, CGI. - art. 1455 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188899", "@num": "1464 A", "#text": "Code général des impôts, CGI. - art. 1464 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188888", "@num": "1478", "#text": "Code général des impôts, CGI. - art. 1478 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189454", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189447", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188885", "@num": "1519 A", "#text": "Code général des impôts, CGI. - art. 1519 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188883", "@num": "1519 B", "#text": "Code général des impôts, CGI. - art. 1519 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188581", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189444", "@num": "157 bis", "#text": "Code général des impôts, CGI. - art. 157 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189406", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188863", "@num": "1586 B", "#text": "Code général des impôts, CGI. - art. 1586 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188870", "@num": "1586 octies", "#text": "Code général des impôts, CGI. - art. 1586 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188850", "@num": "1594-0 G", "#text": "Code général des impôts, CGI. - art. 1594-0 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188816", "@num": "1599 B", "#text": "Code général des impôts, CGI. - art. 1599 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188808", "@num": "1600", "#text": "Code général des impôts, CGI. - art. 1600 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188803", "@num": "1605", "#text": "Code général des impôts, CGI. - art. 1605 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188799", "@num": "1609 C", "#text": "Code général des impôts, CGI. - art. 1609 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188795", "@num": "1609 D", "#text": "Code général des impôts, CGI. - art. 1609 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188729", "@num": "1609 decies", "#text": "Code général des impôts, CGI. - art. 1609 decies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188744", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188719", "@num": "1609 novovicies", "#text": "Code général des impôts, CGI. - art. 1609 novovicies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188787", "@num": "1609 quater", "#text": "Code général des impôts, CGI. - art. 1609 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024180637", "@num": "1609 quatertricies", "#text": "Code général des impôts, CGI. - art. 1609 quatertricies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188722", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188779", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188711", "@num": "1628 quater", "#text": "Code général des impôts, CGI. - art. 1628 quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189398", "@num": "163 bis", "#text": "Code général des impôts, CGI. - art. 163 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189393", "@num": "163 quinquies B", "#text": "Code général des impôts, CGI. - art. 163 quinquies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189387", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020038451", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188708", "@num": "1635 bis A", "#text": "Code général des impôts, CGI. - art. 1635 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188706", "@num": "1635 bis P", "#text": "Code général des impôts, CGI. - art. 1635 bis P (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188699", "@num": "1636 B decies", "#text": "Code général des impôts, CGI. - art. 1636 B decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188693", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188654", "@num": "1649 quater-0 B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188646", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188642", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188639", "@num": "1679 A", "#text": "Code général des impôts, CGI. - art. 1679 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189380", "@num": "168", "#text": "Code général des impôts, CGI. - art. 168 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189377", "@num": "170 ter", "#text": "Code général des impôts, CGI. - art. 170 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188628", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189365", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188570", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303157", "@num": "199 ter M", "#text": "Code général des impôts, CGI. - art. 199 ter M (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303160", "@num": "199 ter O", "#text": "Code général des impôts, CGI. - art. 199 ter O (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189353", "@num": "199 ter T", "#text": "Code général des impôts, CGI. - art. 199 ter T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189339", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189326", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303365", "@num": "200 decies", "#text": "Code général des impôts, CGI. - art. 200 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189318", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189285", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189272", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189262", "@num": "212", "#text": "Code général des impôts, CGI. - art. 212 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188827", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303564", "@num": "220 O", "#text": "Code général des impôts, CGI. - art. 220 O (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303568", "@num": "220 S", "#text": "Code général des impôts, CGI. - art. 220 S (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303569", "@num": "220 T", "#text": "Code général des impôts, CGI. - art. 220 T (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303572", "@num": "220 W", "#text": "Code général des impôts, CGI. - art. 220 W (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675411", "@num": "220 decies", "#text": "Code général des impôts, CGI. - art. 220 decies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018035717", "@num": "220 duodecies", "#text": "Code général des impôts, CGI. - art. 220 duodecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189217", "@num": "223 O", "#text": "Code général des impôts, CGI. - art. 223 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189210", "@num": "231", "#text": "Code général des impôts, CGI. - art. 231 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189205", "@num": "237 sexies", "#text": "Code général des impôts, CGI. - art. 237 sexies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188554", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189195", "@num": "244 quater L", "#text": "Code général des impôts, CGI. - art. 244 quater L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381901", "@num": "244 quater N", "#text": "Code général des impôts, CGI. - art. 244 quater N (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381844", "@num": "244 quater P", "#text": "Code général des impôts, CGI. - art. 244 quater P (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189167", "@num": "244 quater T", "#text": "Code général des impôts, CGI. - art. 244 quater T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189155", "@num": "244 quater V", "#text": "Code général des impôts, CGI. - art. 244 quater V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189151", "@num": "268", "#text": "Code général des impôts, CGI. - art. 268 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189144", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189127", "@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": "LEGIARTI000024189122", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189116", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189111", "@num": "302 bis KG", "#text": "Code général des impôts, CGI. - art. 302 bis KG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189107", "@num": "302 bis ZA", "#text": "Code général des impôts, CGI. - art. 302 bis ZA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189102", "@num": "302 bis ZG", "#text": "Code général des impôts, CGI. - art. 302 bis ZG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189097", "@num": "302 bis ZH", "#text": "Code général des impôts, CGI. - art. 302 bis ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189092", "@num": "302 bis ZI", "#text": "Code général des impôts, CGI. - art. 302 bis ZI (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188549", "@num": "302 bis ZL", "#text": "Code général des impôts, CGI. - art. 302 bis ZL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189090", "@num": "302 septies A", "#text": "Code général des impôts, CGI. - art. 302 septies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189088", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188625", "@num": "34", "#text": "Code général des impôts, CGI. - art. 34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189620", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189595", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189590", "@num": "39 terdecies", "#text": "Code général des impôts, CGI. - art. 39 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188602", "@num": "44 quaterdecies", "#text": "Code général des impôts, CGI. - art. 44 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189583", "@num": "44 quindecies", "#text": "Code général des impôts, CGI. - art. 44 quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189626", "@num": "5", "#text": "Code général des impôts, CGI. - art. 5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189573", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189086", "@num": "534", "#text": "Code général des impôts, CGI. - art. 534 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189080", "@num": "553 bis", "#text": "Code général des impôts, CGI. - art. 553 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189078", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188540", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189567", "@num": "71", "#text": "Code général des impôts, CGI. - art. 71 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189076", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189070", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189066", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189064", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189062", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189060", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189058", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188530", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188527", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189561", "@num": "80 sexies", "#text": "Code général des impôts, CGI. - art. 80 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189515", "@num": "81", "#text": "Code général des impôts, CGI. - art. 81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189511", "@num": "81 D", "#text": "Code général des impôts, CGI. - art. 81 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189487", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189054", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189037", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189031", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189015", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189484", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024152033", "@nor": "EFIE1112221D", "@num": "2011-645", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024152033", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-645 du 9 juin 2011 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024154156", "@c_titre_court": "Décret n°2011-645 du 9 juin 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-06-11", "@date_signature": "2011-06-09", "@num_parution_jo": "0135" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024154164", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024152039", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :
- Code général des impôts, CGI.
\n Art. 5, Art. 34, Art. 38 quinquies A, Art. 39, Art. 39 terdecies, Art. 44 quaterdecies, Art. 44 quindecies, Art. 50-0, Art. 71, Art. 80 sexies, Art. 81, Art. 81 D, Art. 83, Art. 96, Art. 102 ter, Art. 150-0 A, Art. 151 sexies, Art. 156, Art. 157 bis, Art. 158, Art. 163 bis, Art. 163 quinquies B, Art. 163 quinquies C, Art. 163 quinvicies, Art. 168, Art. 170 ter, Art. 182 A ter, Art. 199 ter B, Art. 199 ter M, Art. 199 ter O, Art. 199 ter T, Art. 199 terdecies-0 A, Art. 200, Art. 200 quater, Art. 200 decies, Art. 207, Art. 210 E, Art. 212, Art. 220 O, Art. 220 S, Art. 220 T, Art. 220 W, Art. 220 decies, Art. 220 duodecies, Art. 223 O, Art. 231, Art. 237 sexies, Art. 244 quater B, Art. 244 quater L, Art. 244 quater N, Art. 244 quater P, Art. 244 quater T, Art. 244 quater V, Art. 268, Art. 277 A, Art. 278 sexies, Art. 293 B, Art. 302 bis K, Art. 302 bis KG, Art. 302 bis ZA, Art. 302 bis ZG, Art. 302 bis ZH, Art. 302 bis ZI, Art. 302 bis ZL, Art. 302 septies A, Art. 302 septies A bis, Art. 534, Art. 553 bis, Art. 647, Art. 662, Art. 777, Art. 779, Art. 788, Art. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 793 bis, Art. 867, Art. 885 H, Art. 885 U, Art. 885-0 V bis, Art. 1013, Art. 1042, Art. 1043, Art. 1044, Art. 1065, Art. 1115, Art. 1379-0 bis, Art. 1382 D, Art. 1395 A, Art. 1395 D, Art. 1411, Art. 1414 A, Art. 1417, Art. 1455, Art. 1464 A, Art. 1478, Art. 1519 A, Art. 1519 B, Art. 1586 octies, Art. 1586 B, Art. 1594-0 G, Art. 219, Art. 1599 B, Art. 1600, Art. 1605, Art. 1609 C, Art. 1609 D, Art. 1609 quater, Art. 1609 quinquies C, Art. 1609 nonies C, Art. 1609 nonies F, Sct. Section XIV : Contribution additionnelle à l'imposition forfaitaire sur les entreprises de réseaux applicable aux stations radioélectriques, Art. 1609 decies, Art. 1609 quatervicies A, Art. 1609 novovicies, Sct. Section XIII : Prélèvements sociaux sur les jeux et paris perçus au profit d'organismes divers concourant au financement de la protection sociale, Art. 1609 quatertricies, Art. 1628 quater, Art. 1635 bis A, Art. 1635 bis P, Art. 1636 B decies, Art. 1647 D, Art. 1649-0 A, Art. 1649 quater-0 B ter, Art. 1655 sexies, Art. 1664, Art. 1679 A, Art. 1763 C\n
\n
\n
" } }, "LEGIARTI000024167481": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024167481", "URL": "article/LEGI/ARTI/00/00/24/16/74/LEGIARTI000024167481.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence de l'article 161 IV de la loi n° 2010-1657 du 29 décembre 2010.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006311186", "@num": "958", "#text": "Code général des impôts, CGI. - art. 958 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026284360", "@fin": "2999-01-01", "#text": "V : Demandes de naturalisation et de réintégration et déclarations d'acquisition de la nationalité en raison du mariage", "@debut": "2011-06-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les personnes véritablement indigentes et reconnues hors d'état d'en acquitter le montant sont exonérées du droit de timbre prévu à l'article 958.\n
" } }, "LEGIARTI000031781532": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781532", "URL": "article/LEGI/ARTI/00/00/31/78/15/LEGIARTI000031781532.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781541", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional ou l'assemblée de Corse peuvent, sur délibération dans les conditions prévues au 1 du I de l'article 1599 sexdecies, exonérer en totalité ou à concurrence de la moitié de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules spécialement équipés pour fonctionner, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié ou du superéthanol E85 mentionné au 1 du tableau B du 1 de l'article 265 du code des douanes.
\n
L'exonération décidée par le conseil régional et, pour la Corse, l'Assemblée de Corse s'applique également à la taxe fixe prévue au 3° du 1 de l'article 1599 octodecies lorsque la délivrance du certificat d'immatriculation est consécutive à une modification des caractéristiques techniques du véhicule afin de l'équiper pour fonctionner, exclusivement ou non, au moyen d'une énergie mentionnée au premier alinéa.
\n
" } }, "LEGIARTI000033469082": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033469082", "URL": "article/LEGI/ARTI/00/00/33/46/90/LEGIARTI000033469082.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Code des douanes - art. 265 (VD)", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033469092", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil régional peut, sur délibération dans les conditions prévues au 1 du I de l'article 1599 sexdecies, exonérer en totalité ou à concurrence de la moitié de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules spécialement équipés pour fonctionner, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié ou du superéthanol E85 mentionné au 1 du tableau B du 1 de l'article 265 du code des douanes.
\n
L'exonération décidée par le conseil régional s'applique également à la taxe fixe prévue au 3° du 1 de l'article 1599 octodecies lorsque la délivrance du certificat d'immatriculation est consécutive à une modification des caractéristiques techniques du véhicule afin de l'équiper pour fonctionner, exclusivement ou non, au moyen d'une énergie mentionnée au premier alinéa.
\n
" } }, "LEGIARTI000033469095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033469095", "URL": "article/LEGI/ARTI/00/00/33/46/90/LEGIARTI000033469095.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000033444227", "@num": "1", "#text": "Ordonnance n°2016-1561 du 21 novembre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033440877", "@nortexte": "ARCB1618072R", "@numtexte": "2016-1561", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-11-21" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990201", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469257", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué au profit des régions une taxe sur les certificats d'immatriculation des véhicules.
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Cette taxe est proportionnelle ou fixe, selon les distinctions établies par les articles 1599 sexdecies à 1599 novodecies.
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Elle est affectée à la région dans laquelle se situe le domicile du propriétaire du véhicule.
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Toutefois, lorsque le propriétaire est une personne morale ou une entreprise individuelle, la taxe est affectée à la région où se situe l'établissement auquel le véhicule est affecté à titre principal.
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Pour un véhicule de location, la taxe est affectée à la région où se situe l'établissement où, au titre du premier contrat de location, le véhicule est mis à la disposition du locataire.
\n
Pour un véhicule faisant l'objet soit d'un contrat de crédit-bail, soit d'un contrat de location de deux ans ou plus, la taxe est affectée à la région où se situe le domicile du locataire ou, si le locataire est une personne morale ou une entreprise individuelle, l'établissement auquel le véhicule est affecté à titre principal.
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La taxe due lors de la délivrance d'un certificat d'immatriculation des séries TT et WW est affectée à la région dans laquelle est effectuée la demande d'immatriculation.
\n
La taxe sur les certificats d'immatriculation des véhicules est assise et recouvrée comme un droit de timbre.
" } }, "LEGIARTI000036365648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036365648", "URL": "article/LEGI/ARTI/00/00/36/36/56/LEGIARTI000036365648.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000036354084", "@num": "65", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037990201", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041469257", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est institué au profit des régions une taxe sur les certificats d'immatriculation des véhicules.
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Cette taxe est proportionnelle ou fixe, selon les distinctions établies par les articles 1599 sexdecies à 1599 novodecies.
\n
Elle est affectée à la région dans laquelle se situe le domicile du propriétaire du véhicule.
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Toutefois, lorsque le propriétaire est une personne morale ou une entreprise individuelle, la taxe est affectée à la région où se situe l'établissement auquel le véhicule est affecté à titre principal.
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Pour un véhicule de location, la taxe est affectée à la région où se situe l'établissement où, au titre du premier contrat de location, le véhicule est mis à la disposition du locataire.
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Pour un véhicule faisant l'objet soit d'un contrat de crédit-bail, soit d'un contrat de location de deux ans ou plus, la taxe est affectée à la région où se situe le domicile du locataire ou, si le locataire est une personne morale ou une entreprise individuelle, l'établissement auquel le véhicule est affecté à titre principal.
\n
La taxe due lors de la délivrance d'un certificat d'immatriculation des séries TT et WW est affectée à la région dans laquelle est effectuée la demande d'immatriculation.
\n
La taxe est contrôlée et les réclamations sont instruites et jugées comme en matière de droits d'enregistrement. Elle est recouvrée comme en matière de créances étrangères à l'impôt et au domaine.
" } }, "LEGIARTI000041469270": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 novodecies A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000041469270", "URL": "article/LEGI/ARTI/00/00/41/46/92/LEGIARTI000041469270.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033814826", "@num": "89", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 89 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000039792929", "@num": "69", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000039792929", "@num": "69", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "Code général des impôts, CGI. - art. 1599 sexdecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365635", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306462", "@fin": "2007-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306463", "@fin": "2008-12-29", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038812", "@fin": "2009-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052390", "@fin": "2016-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781532", "@fin": "2018-01-01", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033469082", "@fin": "2019-12-30", "@num": "1599 novodecies A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469270", "@fin": "2021-01-01", "@num": "1599 novodecies A", "@etat": "ABROGE", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Sont exonérés de la taxe proportionnelle sur les certificats d'immatriculation prévue au I de l'article 1599 sexdecies les véhicules dont la source d'énergie est exclusivement l'électricité, l'hydrogène ou une combinaison des deux.
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II.-Le conseil régional peut, sur délibération dans les conditions prévues au 1 du I de l'article 1599 sexdecies, exonérer en totalité ou à concurrence de la moitié de la taxe mentionnée au I les véhicules, autres que ceux mentionnés au même I, spécialement équipés pour fonctionner, exclusivement ou non, au moyen de l'énergie électrique, du gaz naturel véhicules ou du gaz de pétrole liquéfié ou du superéthanol E85 mentionné au 1 du tableau B du 1 de l'article 265 du code des douanes.
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L'exonération décidée par le conseil régional s'applique également à la taxe fixe prévue au 3° du 1 de l'article 1599 octodecies lorsque la délivrance du certificat d'immatriculation est consécutive à une modification des caractéristiques techniques du véhicule afin de l'équiper pour fonctionner, exclusivement ou non, au moyen d'une énergie mentionnée au premier alinéa.
\n
" } }, "LEGIARTI000041469278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1599 quindecies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041469278", "URL": "article/LEGI/ARTI/00/00/41/46/92/LEGIARTI000041469278.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Conformément à l'article 69 VI C de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2021.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1635 bis G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000019901421", "@num": "4", "#text": "Décret n°2008-1283\n du 8 décembre 2008 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000019900998", "@nortexte": "BCFL0827910D", "@numtexte": "2008-1283", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-08" }, { "@id": "LEGIARTI000039792929", "@num": "69", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000044595100", "@num": "10", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000017898974", "@num": "1635 bis O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031778127", "@num": "L4332-5", "#text": "Code général des collectivités territoriales - art. L4332-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910638", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910626", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311370", "@num": "1011", "#text": "Code général des impôts, CGI. - art. 1011", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041781635", "@num": "1011 bis", "#text": "Code général des impôts, CGI. - art. 1011 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041425438", "@num": "1012 bis", "#text": "Code général des impôts, CGI. - art. 1012 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306355", "@num": "1585 I", "#text": "Code général des impôts, CGI. - art. 1585 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548836", "@num": "1628-0 bis", "#text": "Code général des impôts, CGI. - art. 1628-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041525566", "@num": "1635 bis M", "#text": "Code général des impôts, CGI. - art. 1635 bis M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365654", "@num": "1723 ter-0 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179837", "@fin": "2999-01-01", "#text": "II : Taxe sur les certificats d'immatriculation des véhicules", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162685", "@fin": "2017-12-30", "#text": "Section III : Droits de timbre", "@debut": "1988-07-15" }, { "@id": "LEGISCTA000036365652", "@fin": "2999-01-01", "#text": "Section II : Droits perçus à l'occasion de la délivrance de documents", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147080", "@fin": "2999-01-01", "#text": "Chapitre II : Enregistrement, publicité foncière et timbre", "@debut": "1988-03-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133855", "@fin": "2018-06-26", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité territoriale de Corse", "@debut": "1988-03-02" }, { "@id": "LEGISCTA000037255498", "@fin": "2999-01-01", "#text": "Titre II bis : Impositions perçues au profit des régions et de la collectivité de Corse", "@debut": "2018-06-26" } ] }, "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": "LEGIARTI000006306454", "@fin": "2008-12-29", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020038821", "@fin": "2009-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052395", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033469095", "@fin": "2017-12-30", "@num": "1599 quindecies", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365648", "@fin": "2021-01-01", "@num": "1599 quindecies", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041469278", "@fin": "2022-01-01", "@num": "1599 quindecies", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I.-Sont affectées à la région ou à la collectivité à statut particulier sur le territoire de laquelle la délivrance du certificat d'immatriculation est réputée intervenir, conformément au II de l'article 1012 bis, les produits des impositions suivantes :
\n
1° La taxe fixe prévue au 1° du I de l'article 1011, à hauteur de 7 € par certificat délivré ;
\n
2° La taxe régionale prévue au 2° du même I.
\n
II.-L'Agence nationale des titres sécurisés transmet chaque semestre, à titre gratuit, aux personnes mentionnées au I du présent article qui en font la demande les données et informations non nominatives relatives aux certificats d'immatriculation délivrés au cours de cette période.
" } }, "LEGIARTI000048570349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-01-10", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048570349", "URL": "article/LEGI/ARTI/00/00/48/57/03/LEGIARTI000048570349.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les visas des livres ou registres des logeurs, aubergistes ou hôteliers, des brocanteurs, des pharmaciens, des commerçants autorisés à se livrer à la fabrication des armes et munitions, des bijoutiers et autres commerçants se livrant au commerce des matières d’or et d’argent donnent lieu à la perception d’une taxe de 6 F.
" } }, "LEGIARTI000049341255": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1952-04-15", "DATE_DEBUT": "1951-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000049341255", "URL": "article/LEGI/ARTI/00/00/49/34/12/LEGIARTI000049341255.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifié par l'article 8 du décret n° 51-32 du 9 janvier 1951 portant fixation des taux de divers impôts, droits et taxes ; JORF du 10 janvier 1951, p. 379.
\n
Article 10 du décret précité : \"La date d’entrée en vigueur des tarifs compris dans les tableaux insérés aux articles 4, 5 (trois premières lignes), 6, 7 et 8 du présent décret sera fixée par un arrêté du ministre du budget.\"
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les visas des livres ou registres des logeurs, aubergistes ou hôteliers, des brocanteurs, des pharmaciens, des commerçants autorisés à se livrer à la fabrication des armes et munitions, des bijoutiers et autres commerçants se livrant au commerce des matières d’or et d’argent donnent lieu à la perception d’une taxe de 7 F.
" } }, "LEGIARTI000049424159": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1953-07-11", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000049424159", "URL": "article/LEGI/ARTI/00/00/49/42/41/LEGIARTI000049424159.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifié par l'article 34 de la loi de finances pour l’exercice 1952 (n° 52-401 du 14 avril 1352), JORF du 15 avril 1952, p. 3923.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les visas des livres ou registres des logeurs, aubergistes ou hôteliers, des brocanteurs, des pharmaciens, des commerçants autorisés à se livrer à la fabrication des armes et munitions, des bijoutiers et autres commerçants se livrant au commerce des matières d’or et d’argent donnent lieu à la perception d’une taxe de 100 F.
" } }, "LEGIARTI000049470676": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "959", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1956-07-07", "DATE_DEBUT": "1953-07-11" } }, "META_COMMUN": { "ID": "LEGIARTI000049470676", "URL": "article/LEGI/ARTI/00/00/49/47/06/LEGIARTI000049470676.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifié par l'article 5 du décret n° 53-615 du 11 juillet 1953 portant fixation du taux de divers droits de timbre, JORF du 11 juillet 1953, p. 6154.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023382303", "@num": "961", "#text": "Code général des impôts, CGI. - art. 961 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147163", "@fin": "1982-12-30", "#text": "DROITS DE DELIVRANCE DE DOCUMENTS ET PERCEPTIONS DIVERSES.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048570349", "@fin": "1951-01-10", "@num": "959", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341255", "@fin": "1952-04-15", "@num": "959", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424159", "@fin": "1953-07-11", "@num": "959", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470676", "@fin": "1956-07-07", "@num": "959", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755794", "@fin": "1979-07-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311190", "@fin": "1982-01-01", "@num": "959", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311191", "@fin": "1983-01-01", "@num": "959", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024167481", "@fin": "2999-01-01", "@num": "959", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les visas des livres ou registres des logeurs, aubergistes ou hôteliers, des brocanteurs, des pharmaciens, des commerçants autorisés à se livrer à la fabrication des armes et munitions, des bijoutiers et autres commerçants se livrant au commerce des matières d’or et d’argent donnent lieu à la perception d’une taxe de 120 F.
" } }, "LEGIARTI000024167350": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "958", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024167350", "URL": "article/LEGI/ARTI/00/00/24/16/73/LEGIARTI000024167350.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
Modifications effectuées en conséquence de l'article 161 IV de la loi n° 2010-1657 du 29 décembre 2010.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031972014", "#text": "Décret n°81-778 du 13 août 1981 - art. (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000335104", "@numtexte": "81-778", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-08-13" }, { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000037805562", "@num": "Annexe 2", "#text": "DÉCRET n°2015-1423 du 5 novembre 2015 - art. Annexe 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031425652", "@nortexte": "INTX1523043D", "@numtexte": "2015-1423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-11-05" }, { "@id": "LEGIARTI000031971293", "@num": "1", "#text": "Décret n°2016-92 du 1er février 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031970387", "@nortexte": "MAEF1514309D", "@numtexte": "2016-92", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-01" }, { "@id": "LEGIARTI000028443617", "@num": "L311-17", "#text": "Code de l'entrée et du séjour des étrangers et ... - art. L311-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070158", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024167481", "@num": "959", "#text": "Code général des impôts, CGI. - art. 959 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023382301", "@num": "960", "#text": "Code général des impôts, CGI. - art. 960 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026284360", "@fin": "2999-01-01", "#text": "V : Demandes de naturalisation et de réintégration et déclarations d'acquisition de la nationalité en raison du mariage", "@debut": "2011-06-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162639", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048570289", "@fin": "1951-01-10", "@num": "958", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049341242", "@fin": "1952-04-15", "@num": "958", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049424146", "@fin": "1953-07-11", "@num": "958", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049470601", "@fin": "1956-07-07", "@num": "958", "@etat": "MODIFIE", "@debut": "1953-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049755781", "@fin": "1979-07-01", "@num": "958", "@etat": "MODIFIE", "@debut": "1956-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311186", "@fin": "1982-01-01", "@num": "958", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311187", "@fin": "1983-01-01", "@num": "958", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311188", "@fin": "1983-12-30", "@num": "958", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311189", "@fin": "1985-12-31", "@num": "958", "@etat": "ABROGE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024167350", "@fin": "2012-01-01", "@num": "958", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074778", "@fin": "2017-01-01", "@num": "958", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033811662", "@fin": "2021-05-01", "@num": "958", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042919734", "@fin": "2999-01-01", "@num": "958", "@etat": "VIGUEUR", "@debut": "2021-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les demandes de naturalisation, les demandes de réintégration dans la nationalité française et les déclarations d'acquisition de la nationalité en raison du mariage sont soumises à un droit de timbre de 55 € perçu au profit de l'Office français de l'immigration et de l'intégration dans les formes prévues à l'article L. 311-13 du code de l'entrée et du séjour des étrangers et du droit d'asile.
" } }, "LEGIARTI000029772624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 nonies F", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000029772624", "URL": "article/LEGI/ARTI/00/00/29/77/26/LEGIARTI000029772624.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\r\n du 9 juin 2011 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000029732712", "@num": "3", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art. 3 (VD)", "@sens": "source", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029994843", "@num": "20", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006302801", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302811", "@num": "150 VA", "#text": "Code général des impôts, CGI. - art. 150 VA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302777", "@num": "150 VB", "#text": "Code général des impôts, CGI. - art. 150 VB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302790", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306306", "@num": "1529", "#text": "Code général des impôts, CGI. - art. 1529", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309185", "@num": "244 bis A", "#text": "Code général des impôts, CGI. - art. 244 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310772", "@num": "726", "#text": "Code général des impôts, CGI. - art. 726", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006815543", "@num": "L321-1", "#text": "Code de l'urbanisme - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020443167", "@num": "L313-34", "#text": "Code de la construction et de l'habitation. - art. L313-34", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020441522", "@num": "L365-2", "#text": "Code de la construction et de l'habitation. - art. L365-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733686", "@num": "L220-1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L220-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733690", "@num": "L221-1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L221-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733696", "@num": "L222-1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L222-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840095", "@num": "L12-1", "#text": "Code de l'expropriation pour cause d'utilité publique - art. L12-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026016690", "@fin": "2999-01-01", "#text": "Section XIII quinquies : Taxes sur le produit de la valorisation des terrains nus et des immeubles bâtis", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147082", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133856", "@fin": "2999-01-01", "#text": "Titre III : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1977-12-31" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029772624", "@fin": "2015-01-01", "@num": "1609 nonies F", "@etat": "ABROGE", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. ― Hors Ile-de-France, les autorités organisatrices de transports urbains peuvent, sur délibération, instituer une taxe forfaitaire sur le produit de la valorisation des terrains nus et des immeubles bâtis résultant de la réalisation d'infrastructures de transports collectifs en site propre devant faire l'objet d'une déclaration d'utilité publique ou, lorsque celle-ci n'est pas nécessaire, d'une déclaration de projet. L'entrée en vigueur de la taxe, dont la date est fixée par la délibération, ne peut intervenir plus de deux ans après la publication ou l'affichage de la déclaration d'utilité publique ou de la déclaration de projet. La délibération précise également la durée pendant laquelle cette taxe est exigible, qui ne peut excéder quinze ans.
\n
Hors Ile-de-France et dans les mêmes conditions, l'Etat ou les régions, autorités organisatrices des services de transports ferroviaires régionaux de voyageurs, peuvent également instituer une taxe forfaitaire sur la valorisation des terrains nus et des immeubles bâtis résultant de la réalisation d'infrastructures ferroviaires.
\n
La taxe est affectée au budget de l'autorité organisatrice de transport. Elle est destinée exclusivement au financement de la réalisation, du réaménagement ou de la modernisation des équipements et infrastructures de transport. Lorsqu'elle est instituée par l'Etat, la taxe est affectée à l'Agence de financement des infrastructures de transport de France.
\n
II. ― La taxe s'applique aux cessions à titre onéreux des terrains nus et des immeubles bâtis ainsi qu'aux droits relatifs à ces biens et aux cessions de participations dans des personnes morales à prépondérance immobilière, définies au I de l'article 726, représentatives de ces immeubles qui figurent dans un périmètre arrêté par l'Etat ou l'autorité organisatrice de transport. Les terrains et les immeubles soumis à la taxe ne peuvent être situés à plus de 1 200 mètres d'une station de transports collectifs, créée ou desservie à l'occasion de la réalisation du projet de transports collectifs en site propre, ou d'une entrée de gare ferroviaire. Sous réserve d'une justification particulière tenant à des motifs d'ordre social, certaines cessions d'immeubles ou certaines zones peuvent être exonérées du paiement de la taxe par l'autorité qui l'institue.
\n
Sont exclus du champ de la taxe :
\n
1° La première vente en l'état futur d'achèvement et la première vente après leur achèvement d'immeubles bâtis, sous réserve que ceux-ci n'aient pas fait l'objet d'une première vente en l'état futur d'achèvement ;
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2° Les ventes de terrains au titre desquelles la taxe sur la cession des terrains nus devenus constructibles prévue par l'article 1529 est due ;
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3° Les transferts de propriété opérés dans des conditions prévues par l'article L. 12-1 du code de l'expropriation pour cause d'utilité publique ;
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4° Les terrains et bâtiments vendus par les gestionnaires d'infrastructures de transports collectifs ferroviaires ou guidés ;
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5° Les cessions de biens qui ont été acquis postérieurement à la mise en service de l'équipement d'infrastructure concerné ;
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6° Les terrains et bâtiments qui sont vendus à un organisme d'habitations à loyer modéré, à une société d'économie mixte gérant des logements sociaux, à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation, aux sociétés civiles immobilières dont cette association détient la majorité des parts pour les logements visés au 4° de l'article L. 351-2 du même code ou à un organisme bénéficiant de l'agrément relatif à la maîtrise d'ouvrage prévu à l'article L. 365-2 dudit code ;
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7° Les terrains et bâtiments qui sont vendus à une collectivité territoriale, à un établissement public de coopération intercommunale compétent ou à un établissement public foncier mentionné aux articles L. 321-1 et L. 324-1 du code de l'urbanisme en vue de leur cession à l'un des organismes mentionnés au 6° ; en cas de non-respect de cette condition dans un délai d'un an à compter de l'acquisition des biens, la collectivité territoriale ou l'établissement public de coopération intercommunale compétent reverse le montant dû au titre du I ; ce délai est porté à trois ans pour les cessions réalisées par un établissement public foncier au profit de l'un des organismes mentionnés au 6°.
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III. ― La taxe est due par les personnes physiques et les sociétés ou groupements soumis à l'impôt sur le revenu ou l'impôt sur les sociétés et par les contribuables qui ne sont pas fiscalement domiciliés en France assujettis à l'impôt sur le revenu, soumis au prélèvement obligatoire dans les conditions prévues par l'article 244 bis A. \n
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IV. ― La taxe est assise sur un montant égal à 80 % de la différence entre, d'une part, le prix de cession défini à l'article 150 VA et, d'autre part, le prix d'acquisition défini à l'article 150 VB. Le prix d'acquisition ainsi que les dépenses et frais retenus en majoration de ce prix sont actualisés en fonction du dernier indice des prix à la consommation hors tabac publié par l'Institut national de la statistique et des études économiques à la date de l'acquisition du bien ou de la réalisation.
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La plus-value calculée dans les conditions fixées au premier alinéa est diminuée du montant de la plus-value imposée en application des articles 150 U à 150 VH.
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Le taux de la taxe est de 15 % pour les autorités organisatrices de transports urbains, 5 % pour la région et 5 % pour l'Etat lorsque la cession porte sur des biens ou droits relatifs à ces biens mentionnés au II entièrement situés à une distance de moins de 800 mètres d'une entrée de gare de voyageurs prévue pour le projet d'infrastructure au titre duquel la taxe a été instituée. Au-delà de cette distance, et lorsque la cession porte sur des biens ou droits relatifs à ces biens mentionnés au même II entièrement situés à une distance de moins de 1 200 mètres d'une entrée de gare de voyageurs prévue pour le projet d'infrastructure au titre duquel la taxe a été instituée, le taux de la taxe est de 7,5 % pour les autorités organisatrices de transports urbains, 2,5 % pour la région et 2,5 % pour l'Etat. Le montant total de ces taxes ne peut excéder 5 % du prix de cession. En cas d'excédent, celui-ci s'impute, à due proportion, sur le produit de la taxe due aux autorités organisatrices de transports urbains, sur celui de la taxe due à la région et sur celui de la taxe due à l'Etat.
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La taxe est exigible lors de chaque cession qui intervient dans le délai mentionné au I. Elle est due par le cédant.
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V. ― Une déclaration conforme à un modèle établi par l'administration est déposée lors de l'enregistrement de l'acte de cession dans les conditions prévues par l'article 1529. Lorsque aucune plus-value, calculée selon les modalités prévues au IV, n'est constatée, aucune déclaration ne doit être déposée. L'acte de cession soumis à la formalité fusionnée ou présenté à l'enregistrement précise, sous peine du refus de dépôt ou de la formalité d'enregistrement, les fondements de cette absence de taxation.
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VI. ― La taxe est versée lors du dépôt de la déclaration prévue au V, dans les conditions prévues par l'article 150 VG.
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VII. ― La délibération instituant la taxe est notifiée aux services fiscaux au plus tard le premier jour du deuxième mois qui suit la date à laquelle elle est intervenue. A défaut, la taxe n'est pas due.
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VIII. ― Un décret en Conseil d'Etat précise les conditions d'application du présent article.
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Article 961 AUTONOME TRANSFERE, en vigueur du 01/01/2011 au 12/06/2011 (Code général des impôts)