{ "article": { "LEGIARTI000025622326": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "306 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025622326", "URL": "article/LEGI/ARTI/00/00/25/62/23/LEGIARTI000025622326.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025598631", "@num": "17", "#text": "Décret n°2012-430\n du 29 mars 2012 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000025595949", "@nortexte": "EFIE1129555D", "@numtexte": "2012-430", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000006305718", "@num": "1004", "#text": "Code général des impôts, CGI. - art. 1004", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162026", "@fin": "2999-01-01", "#text": "0I : Taxe sur les conventions d'assurance", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146683", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133669", "@fin": "2011-06-07", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000024146550", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294807", "@fin": "2010-05-01", "@num": "306 F", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179446", "@fin": "2012-04-01", "@num": "306 F", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622326", "@fin": "2999-01-01", "@num": "306 F", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions relatives à l'agrément du représentant désigné par l'assureur étranger en application de l'article 1004 du code général des impôts sont prises par le directeur départemental ou, le cas échéant, régional des finances publiques.

\n
\n
" } }, "LEGIARTI000006305718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1004", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305718", "URL": "article/LEGI/ARTI/00/00/06/30/57/LEGIARTI000006305718.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1004AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000569064", "#text": "Décret 97-1195 1997-12-24 art. 4, art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000569064", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000041532411", "@num": "4", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179744", "@fin": "2999-01-01", "#text": "III : Obligations diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000048584964", "@fin": "1979-07-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305718", "@fin": "2010-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658417", "@fin": "2013-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949949", "@fin": "2999-01-01", "@num": "1004", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les assureurs étrangers sont tenus, en outre, de faire agréer par le service des impôts un représentant français personnellement responsable de la taxe et des pénalités.
\n
Les agréments et les retraits des représentants responsables sont publiés au Journal Officiel, à la diligence du service des impôts. L'administration publie, chaque année, au Journal Officiel, dans le courant du mois de janvier, une liste des assureurs étrangers ayant un représentant responsable à la date du 31 décembre précédent.
" } }, "LEGIARTI000021658417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1004", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658417", "URL": "article/LEGI/ARTI/00/00/21/65/84/LEGIARTI000021658417.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041532411", "@num": "4", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000021580217", "@num": "72", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 72", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179744", "@fin": "2999-01-01", "#text": "III : Obligations diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000048584964", "@fin": "1979-07-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305718", "@fin": "2010-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658417", "@fin": "2013-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949949", "@fin": "2999-01-01", "@num": "1004", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les assureurs étrangers établis en dehors de l'Espace économique européen sont tenus, en outre, de faire agréer par le service des impôts un représentant français personnellement responsable de la taxe et des pénalités.

\n
\n

Les agréments et les retraits des représentants responsables sont publiés au Journal Officiel, à la diligence du service des impôts. L'administration publie, chaque année, au Journal Officiel, dans le courant du mois de janvier, une liste des assureurs étrangers ayant un représentant responsable à la date du 31 décembre précédent.

\n
" } }, "LEGIARTI000025598631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025598631", "URL": "article/LEGI/ARTI/00/00/25/59/86/LEGIARTI000025598631.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622335", "@num": "310 novodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 novodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622324", "@num": "310 quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 quindecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622337", "@num": "310 septdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622332", "@num": "371 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622329", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622343", "@num": "95", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025598556", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions portant modification de l'annexe II au code général des impôts", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025595949", "@nor": "EFIE1129555D", "@num": "2012-430", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025595949", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-430 du 29 mars 2012 portant adaptation de dispositions pour faire suite à la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2012-04-01", "@id_txt": "LEGITEXT000025598539", "@c_titre_court": "Décret n°2012-430 du 29 mars 2012" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2012-03-31", "@date_signature": "2012-03-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025598631", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596006", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 95, Art. 306 F, Art. 310 quindecies, Art. 310 sexdecies, Art. 310 septdecies, Art. 310 novodecies, Art. 371 F, Art. 371 R\n
\n

\n
" } }, "LEGIARTI000026949949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1004", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949949", "URL": "article/LEGI/ARTI/00/00/26/94/99/LEGIARTI000026949949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041532411", "@num": "4", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000026887900", "@num": "64", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 64 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179744", "@fin": "2999-01-01", "#text": "III : Obligations diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000048584964", "@fin": "1979-07-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305718", "@fin": "2010-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658417", "@fin": "2013-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949949", "@fin": "2999-01-01", "@num": "1004", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les assureurs étrangers établis en dehors de l'Espace économique européen sont tenus de faire agréer par le service des impôts un représentant français personnellement responsable de la taxe et des pénalités.

" } }, "LEGIARTI000048584964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1004", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048584964", "URL": "article/LEGI/ARTI/00/00/48/58/49/LEGIARTI000048584964.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": "LEGIARTI000041532411", "@num": "4", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@id": "LEGIARTI000025622326", "@num": "306 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 306 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179744", "@fin": "2999-01-01", "#text": "III : Obligations diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162646", "@fin": "2999-01-01", "#text": "Section I : Taxe sur les conventions d'assurances", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000048584964", "@fin": "1979-07-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305718", "@fin": "2010-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658417", "@fin": "2013-01-01", "@num": "1004", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949949", "@fin": "2999-01-01", "@num": "1004", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exemptés de la formalité de l’enregistrement tous les actes, arrêtés et décisions des autorités administratives autres que ceux dénommés dans l’article 646, paragraphe II, 3°, 4°, 5° et 12°.

Sont exemptés du timbre les registres de toutes les administrations publiques et des établissements publics pour ordre et administration générale, ainsi que tous les actes, arrêtés et décisions des autorités administratives, à l’exception des actes visés à l’article 646, paragraphe II, 3°, 4° et 5° et des cautionnements relatifs à ces actes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048584964", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622326", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006305718", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622326", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026949949", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622326", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021658417", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622326", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025598631", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000025622326", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025622326", "liens_entrants": true }

Article 306 F AUTONOME VIGUEUR, en vigueur depuis le 01/04/2012 (Code général des impôts, annexe II)