{ "article": { "LEGIARTI000024181449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 quinquies-0 B", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024181449", "URL": "article/LEGI/ARTI/00/00/24/18/14/LEGIARTI000024181449.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 1 de l'arrêté du 26 mai 2014 (NOR : FCPE1407471A), ces dispositions sont devenues sans objet en conséquence de l'article 62-II de la loi n° 2013-1279 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2004-10-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000024159928", "@num": "1", "#text": "Arrêté du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024153097", "@nortexte": "EFIE1112236A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000049801401", "@num": "17", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000006309766", "@num": "323", "#text": "Code général des impôts, CGI. - art. 323", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006789347", "@num": "A421-4", "#text": "Code des assurances - art. A421-4", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179559", "@fin": "2025-01-01", "#text": "B : Accidents de chasse", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162441", "@fin": "2025-01-01", "#text": "Section II : Fonds de garantie des assurances obligatoires de dommages", "@debut": "1987-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146939", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133792", "@fin": "2999-01-01", "#text": "Titre II : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301010", "@fin": "1997-04-11", "@num": "159 quinquies-0 B", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301011", "@fin": "2001-03-31", "@num": "159 quinquies-0 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301012", "@fin": "2004-01-01", "@num": "159 quinquies-0 B", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301013", "@fin": "2004-08-31", "@num": "159 quinquies-0 B", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301014", "@fin": "2011-06-12", "@num": "159 quinquies-0 B", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000024181449", "@fin": "2025-01-01", "@num": "159 quinquies-0 B", "@etat": "ABROGE_DIFF", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taux des contributions prévues pour l'alimentation du fonds de garantie des assurances obligatoires de dommages en application des articles 323 et 323 A de l'annexe 2 au code général des impôts sont fixés conformément aux dispositions de l'article A. 421-4 du code des assurances.

\n
" } }, "LEGIARTI000006309766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "323", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309766", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0323AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L26", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L30", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048229451", "@fin": "1979-07-01", "@num": "323", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309766", "@fin": "1982-01-01", "@num": "323", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distillations faites à l'atelier public ou dans les locaux des associations coopératives sont soumises aux vérifications du service des impôts à qui les contribuables sont tenus de fournir le personnel et les ustensiles nécessaires pour le contrôle.
\n
" } }, "LEGIARTI000006789347": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A421-4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2004-08-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006789347", "URL": "article/LEGI/ARTI/00/00/06/78/93/LEGIARTI000006789347.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AHAXXXXXXXX4X421A04AXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2004-07-16 art. 2 JORF 5 août 2004", "@sens": "source", "@typelien": "CREATION" }, { "@id": "LEGIARTI000006820941", "@num": "R421-38", "#text": "Code des assurances - art. R421-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186890", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Dispositions spéciales aux accidents de chasse.", "@debut": "2004-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173930", "@fin": "2999-01-01", "#text": "Section IV : Régime financier du fonds de garantie.", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157053", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le fonds de garantie des assurances obligatoires de dommages", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142589", "@fin": "2999-01-01", "#text": "Titre II : Le fonds de garantie", "@debut": "1988-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128297", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006789347", "@fin": "2019-01-01", "@num": "A421-4", "@etat": "MODIFIE", "@debut": "2004-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038196100", "@fin": "2999-01-01", "@num": "A421-4", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les taux des contributions prévus pour l'alimentation du fonds de garantie des assurances obligatoires de dommages en application des articles R. 421-38 et R. 421-39 sont fixés comme suit :
\n
Contribution des entreprises d'assurance au titre du 1° de l'article R. 421-38 : 1 % de la totalité des charges des opérations du fonds de garantie afférentes à la chasse et à la destruction des animaux nuisibles ;
\n
Contribution des responsables d'accidents corporels non assurés au titre du 2° de l'article R. 421-38 :
\n
-taux normal : 10 % des indemnités restant à leur charge ;
\n
-taux réduit, lorsque l'accident résulte d'une opération de destruction des animaux nuisibles effectuée en vertu des articles 393 à 395 du code rural : 5 % ;
\n
Contribution forfaitaire des assurés au titre du 3° de l'article R. 421-38 : 0,02 euro par personne garantie.
" } }, "LEGIARTI000024159928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024159928", "URL": "article/LEGI/ARTI/00/00/24/15/99/LEGIARTI000024159928.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000024166486", "#text": "Code général des impôts, annexe 4, CGIAN4. - Chapitre 0I: Impôts directs et taxes assimilées (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024166496", "#text": "Code général des impôts, annexe 4, CGIAN4. - Section unique : Imposition forfaitaire sur les... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006661", "@num": "121 V ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 V ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181466", "@num": "155 bis A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166444", "@num": "155-0 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155-0 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166524", "@num": "155-0 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155-0 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166510", "@num": "155-00 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 155-00 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022911585", "@num": "159 decies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 decies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022911589", "@num": "159 nonies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 nonies (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181459", "@num": "159 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181454", "@num": "159 quinquies-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585887", "@num": "167", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 167 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585891", "@num": "170", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181442", "@num": "170 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021781038", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181493", "@num": "23 N", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 N (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181490", "@num": "28-00 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 28-00 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181499", "@num": "4 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300350", "@num": "41 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345042", "@num": "50-00 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022345062", "@num": "50-00 G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021668177", "@num": "56 J octodecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J octodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181478", "@num": "56 J septdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J septdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181482", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024153097", "@nor": "EFIE1112236A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2011 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024153097", "@c_titre_court": "Arrêté du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2011 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024159882", "@c_titre_court": "Arrêté 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": "LEGIARTI000024159928", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024153099", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
Art. 4 J, Art. 23 L, \nArt. 23 N, Art. 28-00 A, Art. 50-00 C, \nArt. 50-00 G, Art. 56 J sexdecies, Art. 56 J septdecies, Art. 56 J octodecies, Art. 121 V ter Art. 155-0 bis, Art. 155 bis A, Sct. Chapitre 0I : Impôts directs et taxes assimilées, Sct. Section unique : Imposition forfaitaire sur les entreprises de réseaux, Art. 159 quater, Art. 159 quinquies-0 A, Art. 159 quinquies-0 B, Art. 167, Art. 170\nArt. 170 undecies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 41 octies \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 159 nonies, Art. 155-00 ter, Art. 159 decies, Art. 155-0 ter\n
\n

\n
" } }, "LEGIARTI000029006536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029006536", "URL": "article/LEGI/ARTI/00/00/29/00/65/LEGIARTI000029006536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029013748", "@num": "121 V ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Ab ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301032", "@num": "164 F novodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301034", "@num": "164 F novodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301037", "@num": "164 F unvicies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301038", "@num": "164 F unvicies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301040", "@num": "164 F unvicies C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301044", "@num": "164 F unvicies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301041", "@num": "164 F unvicies E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301043", "@num": "164 F unvicies F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301238", "@num": "17 quinquies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022160033", "@num": "170 septies G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013772", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301170", "@num": "2", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013768", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301174", "@num": "3 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 3 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013762", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301187", "@num": "4 C bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 C bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300212", "@num": "4 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300213", "@num": "4 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013750", "@num": "56 AJ", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AJ (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181454", "@num": "159 quinquies-0 A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029002794", "@nor": "FCPE1407471A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029002794", "@c_titre_court": "Arrêté du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029006534", "@c_titre_court": "Arrêté du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029006536", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029002796", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 2, Art. 2 bis, Art. 3 bis, Art. 4 bis, Art. 4 ter, Art. 4 C bis, Art. 17 quinquies, Art. 17 quinquies A, Art. 18, Art. 23 L, Art. 30-0 B, Art. 30-0 C, Art. 56 AJ, Art. 121 V ter, Art. 159 A, Art. 159 quinquies-0 A, Art. 159 quinquies-0 B, Art. 164 F novodecies A, Art. 164 F novodecies B, Art. 164 F unvicies A, Art. 164 F unvicies B, Art. 164 F unvicies C, Art. 164 F unvicies D, Art. 164 F unvicies E, Art. 164 F unvicies F, Art. 170 septies G\n
\n

\n
" } }, "LEGIARTI000038196100": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A421-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038196100", "URL": "article/LEGI/ARTI/00/00/38/19/61/LEGIARTI000038196100.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 2 de l’arrêté du 28 février 2019, ces dispositions sont applicables aux exercices ouverts à compter du 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1976-07-16", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000038192592", "@num": "1", "#text": "Arrêté du 28 février 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038191467", "@nortexte": "ECOT1901975A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2019-02-28" }, { "@id": "LEGIARTI000006801654", "@num": "L421-8", "#text": "Code des assurances - art. L421-8", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006820950", "@num": "R421-39", "#text": "Code des assurances - art. R421-39", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833965", "@num": "L427-1", "#text": "Code de l'environnement - art. L427-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006186890", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Dispositions spéciales aux accidents de chasse.", "@debut": "2004-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006173930", "@fin": "2999-01-01", "#text": "Section IV : Régime financier du fonds de garantie.", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157053", "@fin": "2999-01-01", "#text": "Chapitre Ier : Le fonds de garantie des assurances obligatoires de dommages", "@debut": "2003-08-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142589", "@fin": "2999-01-01", "#text": "Titre II : Le fonds de garantie", "@debut": "1988-07-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128297", "@fin": "2999-01-01", "#text": "Livre IV : Organisations et régimes particuliers d'assurance", "@debut": "1976-07-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107827", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1976-07-21" } ] }, "@cid": "LEGITEXT000006073984", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des assurances", "@debut": "1976-07-11", "@id_txt": "LEGITEXT000006073984", "@c_titre_court": "Code des assurances" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006789347", "@fin": "2019-01-01", "@num": "A421-4", "@etat": "MODIFIE", "@debut": "2004-08-05", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038196100", "@fin": "2999-01-01", "@num": "A421-4", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les taux des contributions prévues pour l'alimentation du fonds de garantie des assurances obligatoires de dommages, en application des articles L. 421-8 et R. 421-39, sont fixés comme suit :

Contribution forfaitaire des assurés, au titre du a de l'article L. 421-8 : 0,02 euro par personne garantie ;

Contribution des entreprises d'assurance, au titre du b de l'article L. 421-8 : 1 % de la totalité des charges des opérations du fonds de garantie afférentes à la chasse et à la destruction des animaux susceptibles d'occasionner des dégâts ;

Contribution des responsables d'accidents corporels non assurés, au titre du troisième alinéa de l'article R. 421-39 :

\n
\n

-taux normal : 10 % des indemnités restant à leur charge ;

-taux réduit, lorsque l'accident résulte d'une opération de destruction des animaux d'espèces non domestiques effectuée en vertu des articles L. 427-1 à L. 427-11 du code de l'environnement : 5 %.

" } }, "LEGIARTI000048229451": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "323", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048229451", "URL": "article/LEGI/ARTI/00/00/48/22/94/LEGIARTI000048229451.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 quinquies-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L26", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L30", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162832", "@fin": "1988-12-30", "#text": "ALCOOLS.", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147133", "@fin": "1988-12-30", "#text": "BOISSONS", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133867", "@fin": "1988-12-30", "#text": "CONTRIBUTIONS INDIRECTES", "@debut": "1968-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048229451", "@fin": "1979-07-01", "@num": "323", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006309766", "@fin": "1982-01-01", "@num": "323", "@etat": "TRANSFERE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les distillations faites à l’atelier public ou dans les locaux des associations coopératives sont soumises aux vérifications du service des contribuables indirectes à qui les contribuables sont tenus de fournir le personnel et les ustensiles nécessaires pour le contrôle.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048229451", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006789347", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024159928", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000038196100", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309766", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029006536", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000024181449", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024181449", "liens_entrants": true }

Article 159 quinquies-0 B AUTONOME ABROGE_DIFF, en vigueur du 12/06/2011 au 01/01/2025 (Code général des impôts, annexe IV)