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Les déclarations mentionnées aux articles 87, 87 A, 88, 88 A et 240 sont transmises à l'administration selon un procédé informatique par le déclarant qui a souscrit au cours de l'année précédente une déclaration comportant au moins deux cents bénéficiaires.

" } }, "LEGIARTI000024415897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024415897", "URL": "article/LEGI/ARTI/00/00/24/41/58/LEGIARTI000024415897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024418312", "@num": "88 A", "#text": "Code général des impôts, CGI. - art. 88 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435885", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435882", "@num": "L112-6", "#text": "Code monétaire et financier - art. L112-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508122", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415779", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024453271", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-07-31" } ] }, "@cid": "JORFTEXT000024413775", "@nor": "BCRX1110529L", "@num": "2011-900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024413775", "@c_titre_court": "Loi n°2011-900 du 29 juillet 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-07-31", "@id_txt": "LEGITEXT000024415775", "@c_titre_court": "LOI n° 2011-900 du 29 juillet 2011" } ], "@date_publi": "2011-07-30", "@date_signature": "2011-07-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024415897", "@fin": "2999-01-01", "@num": "51", "@etat": "VIGUEUR", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024414075", "@fin": "2999-01-01", "@num": "51", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III. - A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 88 A\n
\n

\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L112-6\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 89 A\n
\n

\n
\n
\n

IV. - Les I et II entrent en vigueur le 1er janvier 2012.
\n
\n

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000024415897", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024435885", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024435885", "liens_entrants": true }

Article 89 A AUTONOME MODIFIE, en vigueur du 01/01/2012 au 07/05/2012 (Code général des impôts)