{ "article": { "LEGIARTI000025625198": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "259", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025625198", "URL": "article/LEGI/ARTI/00/00/25/62/51/LEGIARTI000025625198.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025604377", "@num": "32", "#text": "Décret n°2012-431 du 29 mars 2012 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000025596082", "@nortexte": "EFIE1129558D", "@numtexte": "2012-431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000026845995", "@num": "4", "#text": "Décret n°2012-1463\n du 26 décembre 2012 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000026843626", "@nortexte": "EFIE1225113D", "@numtexte": "2012-1463", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199041", "@fin": "2999-01-01", "#text": "b : Formalité fusionnée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197112", "@fin": "2999-01-01", "#text": "2 : Modalités d'exécution", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191423", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179391", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162286", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146848", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133756", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299217", "@fin": "2012-04-01", "@num": "259", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000025625198", "@fin": "2013-01-01", "@num": "259", "@etat": "ABROGE", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'exécution de la formalité fusionnée les conservateurs des hypothèques disposent de la totalité des pouvoirs confiés par la loi aux comptables de la direction générale des finances publiques chargés de la formalité de l'enregistrement.
\n
" } }, "LEGIARTI000025604377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025604377", "URL": "article/LEGI/ARTI/00/00/25/60/43/LEGIARTI000025604377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025625198", "@num": "259", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 259 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625195", "@num": "260", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 260 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025604015", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions portant modification de l'annexe III au code général des impôts", "@debut": "2012-04-01" } ] }, "@cid": "JORFTEXT000025596082", "@nor": "EFIE1129558D", "@num": "2012-431", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-431 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": "JORFTEXT000025596082", "@c_titre_court": "Décret n°2012-431 du 29 mars 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-431 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": "LEGITEXT000025603982", "@c_titre_court": "Décret n°2012-431 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": "LEGIARTI000025604377", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025596195", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 259, Art. 260\n
\n

\n
" } }, "LEGIARTI000026845995": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026845995", "URL": "article/LEGI/ARTI/00/00/26/84/59/LEGIARTI000026845995.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006191477", "#text": "Code général des impôts, annexe 3, CGIAN3. - 1 : Généralités (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191478", "#text": "Code général des impôts, annexe 3, CGIAN3. - 2 : Salaires fixes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191471", "#text": "Code général des impôts, annexe 3, CGIAN3. - 3 : Salaires proportionnels (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191481", "#text": "Code général des impôts, annexe 3, CGIAN3. - 4 : Minimum de perception (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191479", "#text": "Code général des impôts, annexe 3, CGIAN3. - 5 : Délivrance de renseignements urgents (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179442", "#text": "Code général des impôts, annexe 3, CGIAN3. - II : Obligations des agents de l'administration... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625198", "@num": "259", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 259 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297178", "@num": "285", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 285 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297243", "@num": "286", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 286 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026460070", "@num": "287", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 287 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297197", "@num": "288", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 288 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297202", "@num": "289", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 289 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297207", "@num": "290", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 290 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297211", "@num": "291", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 291 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297215", "@num": "292", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 292 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297218", "@num": "293", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 293 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297221", "@num": "294", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 294 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297224", "@num": "295", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 295 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297226", "@num": "296", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 296 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297228", "@num": "297", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 297 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297235", "@num": "298", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 298 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297239", "@num": "299", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026845980", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions finales", "@debut": "2013-01-01" } ] }, "@cid": "JORFTEXT000026843626", "@nor": "EFIE1225113D", "@num": "2012-1463", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2012-1463 du 26 décembre 2012 pris pour l'application de l'ordonnance n° 2010-638 du 10 juin 2010 portant suppression du régime des conservateurs des hypothèques et pour l'adaptation de la publicité foncière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026843626", "@c_titre_court": "Décret n°2012-1463 du 26 décembre 2012" }, { "@fin": "2999-01-01", "#text": "Décret n° 2012-1463 du 26 décembre 2012 pris pour l'application de l'ordonnance n° 2010-638 du 10 juin 2010 portant suppression du régime des conservateurs des hypothèques et pour l'adaptation de la publicité foncière", "@debut": "2013-01-01", "@id_txt": "LEGITEXT000026845968", "@c_titre_court": "Décret n°2012-1463 du 26 décembre 2012" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2012-12-28", "@date_signature": "2012-12-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000026845995", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026843662", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 259, Sct. II : Obligations des agents de l'administration : Salaires des conservateurs, Sct. 1 : Généralités, Art. 285, Sct. 2 : Salaires fixes, Art. 286, Art. 287, Art. 288, Art. 289, Art. 290, Art. 291, Art. 292, Sct. 3 : Salaires proportionnels, Art. 293, Art. 294, Art. 295, Art. 296, Art. 297, Sct. 4 : Minimum de perception, Art. 298, Sct. 5 : Délivrance de renseignements urgents, Art. 299\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000026845995", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000025625198", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000025604377", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000025625198", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025625198", "liens_entrants": true }

Article 259 AUTONOME ABROGE, en vigueur du 01/04/2012 au 01/01/2013 (Code général des impôts, annexe III)