{ "article": { "LEGIARTI000024180637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1609 quatertricies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024180637", "URL": "article/LEGI/ARTI/00/00/24/18/06/LEGIARTI000024180637.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154164", "@num": "1", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000022207410", "@num": "L137-20", "#text": "Code de la sécurité sociale. - art. L137-20", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024180624", "@fin": "2999-01-01", "#text": "Section XIII : Prélèvements sociaux sur les jeux et paris perçus au profit d'organismes divers concourant au financement de la protection sociale", "@debut": "2011-06-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147084", "@fin": "2999-01-01", "#text": "Chapitre I bis : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024180637", "@fin": "2999-01-01", "@num": "1609 quatertricies", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les prélèvements sociaux sur les jeux et paris sont assis, déclarés, liquidés, recouvrés et contrôlés conformément aux dispositions des articles L. 137-20, L. 137-21, L. 137-22, L. 137-23, L. 137-25 et L. 137-26 du code de la sécurité sociale.

" } }, "LEGIARTI000022209267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2010-05-13" } }, "META_COMMUN": { "ID": "LEGIARTI000022209267", "URL": "article/LEGI/ARTI/00/00/22/20/92/LEGIARTI000022209267.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006520968", "@num": "5", "#text": "Loi du 2 juin 1891 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512373", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "JORFARTI000022204539", "@num": "11", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "JORFARTI000022204556", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000022206597", "@num": "48", "#text": "LOI n°2010-476\n du 12 mai 2010 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000051287380", "@num": "L137-23", "#text": "Code de la sécurité sociale. - art. L137-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848871", "@num": "L137-24", "#text": "Code de la sécurité sociale. - art. L137-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517179", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805562", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024180637", "@num": "1609 quatertricies", "#text": "Code général des impôts, CGI. - art. 1609 quatertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021535946", "@fin": "2999-01-01", "#text": "Section 11 : Prélèvements sur les jeux, concours et paris", "@debut": "2009-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209267", "@fin": "2012-03-16", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516099", "@fin": "2022-01-01", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466971", "@fin": "2999-01-01", "@num": "L137-20", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué, pour le pari mutuel organisé et exploité par les sociétés de courses dans les conditions fixées par l'article 5 de la loi du 2 juin 1891 ayant pour objet de réglementer l'autorisation et le fonctionnement des courses de chevaux et pour les paris hippiques en ligne mentionnés à l'article 11 de la loi n° 2010-476 du 12 mai 2010 relative à l'ouverture à la concurrence et à la régulation du secteur des jeux d'argent et de hasard en ligne, un prélèvement de 1, 8 % sur les sommes engagées par les parieurs.

Ce prélèvement est dû par le Pari mutuel urbain ou les sociétés de courses intéressées pour les paris organisés dans les conditions fixées par l'article 5 de la loi du 2 juin 1891 précitée et par les personnes titulaires, en tant qu'opérateur de paris hippiques en ligne, de l'agrément mentionné à l'article 21 de la loi n° 2010-476 du 12 mai 2010 précitée.

" } }, "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 (M)", "@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 (Ab)", "@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
" } }, "LEGIARTI000025516099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516099", "URL": "article/LEGI/ARTI/00/00/25/51/60/LEGIARTI000025516099.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006520968", "@num": "5", "#text": "Loi du 2 juin 1891 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512373", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "JORFARTI000022204539", "@num": "11", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "JORFARTI000022204556", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000025511620", "@num": "8", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000051287380", "@num": "L137-23", "#text": "Code de la sécurité sociale. - art. L137-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848871", "@num": "L137-24", "#text": "Code de la sécurité sociale. - art. L137-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030517179", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805562", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024180637", "@num": "1609 quatertricies", "#text": "Code général des impôts, CGI. - art. 1609 quatertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021535946", "@fin": "2999-01-01", "#text": "Section 11 : Prélèvements sur les jeux, concours et paris", "@debut": "2009-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209267", "@fin": "2012-03-16", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516099", "@fin": "2022-01-01", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466971", "@fin": "2999-01-01", "@num": "L137-20", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ce prélèvement est dû par le Pari mutuel urbain ou les sociétés de courses intéressées pour les paris organisés dans les conditions fixées par l'article 5 de la loi du 2 juin 1891 précitée et par les personnes devant être soumises, en tant qu'opérateur de paris hippiques en ligne, à l'agrément mentionné à l'article 21 de la loi n° 2010-476 du 12 mai 2010 précitée.

" } }, "LEGIARTI000041466971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466971", "URL": "article/LEGI/ARTI/00/00/41/46/69/LEGIARTI000041466971.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du VI de l'article 28 de la loi n° 2019-1479 du 28 décembre 2019, l'article L. 137-20, dans sa rédaction résultant du B du II du présent article, entre en vigueur à une date fixée par décret qui ne peut être antérieure au 1er janvier 2021, et au plus tard le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006520968", "@num": "5", "#text": "Loi du 2 juin 1891 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512373", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "JORFARTI000022204539", "@num": "11", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "JORFARTI000022204556", "@num": "21", "#text": "LOI n° 2010-476 du 12 mai 2010 - art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000039793179", "@num": "28", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000051287380", "@num": "L137-23", "#text": "Code de la sécurité sociale. - art. L137-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048848871", "@num": "L137-24", "#text": "Code de la sécurité sociale. - art. L137-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466952", "@num": "L137-26", "#text": "Code de la sécurité sociale. - art. L137-26 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805562", "@num": "L241-2", "#text": "Code de la sécurité sociale. - art. L241-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024180637", "@num": "1609 quatertricies", "#text": "Code général des impôts, CGI. - art. 1609 quatertricies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000021535946", "@fin": "2999-01-01", "#text": "Section 11 : Prélèvements sur les jeux, concours et paris", "@debut": "2009-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209267", "@fin": "2012-03-16", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516099", "@fin": "2022-01-01", "@num": "L137-20", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466971", "@fin": "2999-01-01", "@num": "L137-20", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Il est institué, pour le pari mutuel organisé et exploité par les sociétés de courses dans les conditions fixées par l'article 5 de la loi du 2 juin 1891 ayant pour objet de réglementer l'autorisation et le fonctionnement des courses de chevaux et pour les paris hippiques en ligne mentionnés à l'article 11 de la loi n° 2010-476 du 12 mai 2010 relative à l'ouverture à la concurrence et à la régulation du secteur des jeux d'argent et de hasard en ligne, un prélèvement sur le produit brut des jeux tel que défini au premier alinéa de l'article 302 bis ZJ du code général des impôts.

Le taux de ce prélèvement est fixé à 6,9 % du produit brut des jeux au titre des paris hippiques régis par le règlement du Pari Mutuel applicable dans le réseau urbain et sur les hippodromes et à 6,9 % du produit brut des jeux au titre des paris hippiques en ligne.

Ce prélèvement est dû par le Pari mutuel urbain ou les sociétés de courses intéressées pour les paris organisés dans les conditions fixées par l'article 5 de la loi du 2 juin 1891 précitée et par les personnes devant être soumises, en tant qu'opérateur de paris hippiques en ligne, à l'agrément mentionné à l'article 21 de la loi n° 2010-476 du 12 mai 2010 précitée.

" } }, "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.
" } }, "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
" } }, "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.

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.

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.

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.

Sont exclus du champ de la taxe :

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 ;

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 ;

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 ;

4° Les terrains et bâtiments vendus par les gestionnaires d'infrastructures de transports collectifs ferroviaires ou guidés ;

5° Les cessions de biens qui ont été acquis postérieurement à la mise en service de l'équipement d'infrastructure concerné ;

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 ;

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°.

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

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.

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.

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.

La taxe est exigible lors de chaque cession qui intervient dans le délai mentionné au I. Elle est due par le cédant.

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.

VI. ― La taxe est versée lors du dépôt de la déclaration prévue au V, dans les conditions prévues par l'article 150 VG.

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.

VIII. ― Un décret en Conseil d'Etat précise les conditions d'application du présent article.

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Article 1609 quatertricies AUTONOME VIGUEUR, en vigueur depuis le 12/06/2011 (Code général des impôts)