{ "article": { "LEGIARTI000025048560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "78", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025048560", "URL": "article/LEGI/ARTI/00/00/25/04/85/LEGIARTI000025048560.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025075501", "@num": "1051", "#text": "Code général des impôts, CGI. - art. 1051 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508226", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048247", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025048249", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025044460", "@nor": "BCRX1125684L", "@num": "2011-1977", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025044460", "@c_titre_court": "LOI n° 2011-1977 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025048241", "@c_titre_court": "LOI n°2011-1977 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025048560", "@fin": "2999-01-01", "@num": "78", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025045067", "@fin": "2999-01-01", "@num": "78", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1051\n
\n

\n
" } }, "LEGIARTI000025075501": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1051", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025075501", "URL": "article/LEGI/ARTI/00/00/25/07/55/LEGIARTI000025075501.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025048560", "@num": "78", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 78", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006824944", "@num": "L321-8", "#text": "Code de la construction et de l'habitation. - art. L321-8 (V)", "@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 (V)", "@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" }, { "#text": "article L. 365-2 du code de la construction et de l'habitation", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162652", "@fin": "2999-01-01", "#text": "Section III : Construction. Logement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049081276", "@fin": "1979-07-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311450", "@fin": "1980-01-19", "@num": "1051", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311451", "@fin": "1982-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311452", "@fin": "1983-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311453", "@fin": "1983-12-30", "@num": "1051", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311454", "@fin": "1985-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311455", "@fin": "1986-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311456", "@fin": "1986-12-31", "@num": "1051", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311457", "@fin": "1992-07-04", "@num": "1051", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311458", "@fin": "2002-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311459", "@fin": "2006-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311460", "@fin": "2010-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645027", "@fin": "2011-12-30", "@num": "1051", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025075501", "@fin": "2017-01-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815917", "@fin": "2017-03-02", "@num": "1051", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111308", "@fin": "2018-12-31", "@num": "1051", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987003", "@fin": "2019-09-01", "@num": "1051", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038834352", "@fin": "2999-01-01", "@num": "1051", "@etat": "VIGUEUR", "@debut": "2019-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont soumis à une imposition fixe de 125 € :

1° Les transferts de biens de toute nature opérés entre organismes d'habitations à loyer modéré, sociétés anonymes de crédit immobilier ou leurs unions et organismes bénéficiant de l'agrément mentionné à l'article L. 365-2 du code de la construction et de l'habitation ;

1° bis Les acquisitions, réalisées avant le 31 décembre 2013, par les organismes d'habitations à loyer modéré, les sociétés anonymes de crédit immobilier ou leurs unions et les organismes bénéficiant de l'agrément mentionné à l'article L. 365-2 du même code, de logements faisant l'objet d'un conventionnement mentionné aux articles L. 351-2 et L. 321-8 du même code, appartenant à des organismes dont l'un des objets est de contribuer au logement des personnes défavorisées et qui ont bénéficié d'un agrément pour construire, acquérir ou réhabiliter lesdits logements ;

2° Les attributions de maisons ou de logements, faites aux membres des sociétés anonymes d'habitations à loyer modéré.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025075501", "cible": true, "cidtexte": "JORFTEXT000025044460", "id": "LEGIARTI000025048560", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025048560", "liens_entrants": true }

Article 78 ENTIEREMENT_MODIF (LOI n° 2011-1977 du 28 décembre 2011 de finances pour 2012)