{ "article": { "LEGIARTI000024435935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "746", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024435935", "URL": "article/LEGI/ARTI/00/00/24/43/59/LEGIARTI000024435935.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000018015414", "@num": "749", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305338", "@num": "749 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 749 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305334", "@num": "747", "#text": "Code général des impôts, CGI. - art. 747 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305336", "@num": "748 bis", "#text": "Code général des impôts, CGI. - art. 748 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020014590", "@num": "749 B", "#text": "Code général des impôts, CGI. - art. 749 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305342", "@num": "750 bis", "#text": "Code général des impôts, CGI. - art. 750 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037114241", "@num": "L322-14", "#text": "Code rural - art. L322-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197315", "@fin": "2999-01-01", "#text": "1 : Tarif", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191743", "@fin": "2999-01-01", "#text": "A : Partages", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179723", "@fin": "2999-01-01", "#text": "V : Partages et opérations assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048471910", "@fin": "1979-07-01", "@num": "746", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305332", "@fin": "2006-01-01", "@num": "746", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305333", "@fin": "2012-01-01", "@num": "746", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435935", "@fin": "2021-01-01", "@num": "746", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041470472", "@fin": "2999-01-01", "@num": "746", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu'il en soit justifié, sont assujettis à un droit d'enregistrement ou à une taxe de publicité foncière de 2,50 %.
\n
" } }, "LEGIARTI000024415803": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024415803", "URL": "article/LEGI/ARTI/00/00/24/41/58/LEGIARTI000024415803.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024435937", "@num": "730 ter", "#text": "Code général des impôts, CGI. - art. 730 ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435935", "@num": "746", "#text": "Code général des impôts, CGI. - art. 746 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435942", "@num": "750", "#text": "Code général des impôts, CGI. - art. 750 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435939", "@num": "750 bis A", "#text": "Code général des impôts, CGI. - art. 750 bis A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435932", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024416740", "@num": "L181 B", "#text": "Livre des procédures fiscales - art. L181 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508116", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415776", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415781", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024415803", "@fin": "2011-12-30", "@num": "7", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073467", "@fin": "2012-08-17", "@num": "7", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292601", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024413817", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I, II, IV-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 730 ter, Art. 746, Art. 750, Art. 750 bis A \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 784\n
\n

-Livre des procédures fiscales
\nArt. L181 B\n
\n

III. ― Pour l'application du deuxième alinéa de l'article 784 du code général des impôts aux donations passées dans les dix années précédant l'entrée en vigueur de la présente loi, il est appliqué un abattement sur la valeur des biens ayant fait l'objet de la donation, à hauteur de :

― 10 % si la donation est passée depuis plus de six ans et moins de sept ans ;

― 20 % si la donation est passée depuis sept ans et moins de huit ans ;

― 30 % si la donation est passée depuis huit ans et moins de neuf ans ;

― 40 % si la donation est passée depuis neuf ans et moins de dix ans ou depuis dix ans.

V. ― Le IV entre en vigueur le 1er janvier 2012.
\n

" } }, "LEGIARTI000025073467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2012-08-17", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025073467", "URL": "article/LEGI/ARTI/00/00/25/07/34/LEGIARTI000025073467.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025048593", "@num": "4", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000024435937", "@num": "730 ter", "#text": "Code général des impôts, CGI. - art. 730 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305332", "@num": "746", "#text": "Code général des impôts, CGI. - art. 746 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435935", "@num": "746", "#text": "Code général des impôts, CGI. - art. 746 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435942", "@num": "750", "#text": "Code général des impôts, CGI. - art. 750 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435939", "@num": "750 bis A", "#text": "Code général des impôts, CGI. - art. 750 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435932", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305422", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024416740", "@num": "L181 B", "#text": "Livre des procédures fiscales - art. L181 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508116", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415776", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415781", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024415803", "@fin": "2011-12-30", "@num": "7", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025073467", "@fin": "2012-08-17", "@num": "7", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292601", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2012-08-17", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024413817", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I, II, IV-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 730 ter, Art. 746, Art. 750, Art. 750 bis A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 784
\n

-Livre des procédures fiscales
Art. L181 B
\n

― 10 % si la donation est passée depuis plus de six ans et moins de sept ans ;

― 20 % si la donation est passée depuis sept ans et moins de huit ans ;

― 30 % si la donation est passée depuis huit ans et moins de neuf ans ;

― 40 % si la donation est passée depuis neuf ans et moins de dix ans ou depuis dix ans.

V. ― Le IV entre en vigueur le 1er janvier 2012. Toutefois, lorsqu'une convention de divorce a été présentée au juge avant le 30 juillet 2011, le partage donne lieu à l'acquittement du droit d'enregistrement ou de la taxe de publicité foncière prévus à l' article 746 du code général des impôts dans sa rédaction antérieure à l'entrée en vigueur du IV du présent article, nonobstant la date de l'homologation de la convention par le juge.

" } }, "LEGIARTI000026292601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000026292601", "URL": "article/LEGI/ARTI/00/00/26/29/26/LEGIARTI000026292601.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2012-958 du 16 août 2012 de finances rectificative pour 2012, art. 5 IV: Ces dispositions s'appliquent, selon le cas, aux successions ouvertes et aux donations consenties à compter de la date de publication de la présente loi.

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I, II, IV-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 730 ter, Art. 746, Art. 750, Art. 750 bis A
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 784
\n

-Livre des procédures fiscales
Art. L181 B
\n

III. ― Abrogé ;

" } } }, "article_lien": [ { "article_id": "LEGIARTI000024415803", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024435935", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000026292601", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024435935", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025073467", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024435935", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024435935", "liens_entrants": true }

Article 746 AUTONOME MODIFIE, en vigueur du 01/01/2012 au 01/01/2021 (Code général des impôts)