{ "article": { "LEGIARTI000026292571": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "776 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-08-17" } }, "META_COMMUN": { "ID": "LEGIARTI000026292571", "URL": "article/LEGI/ARTI/00/00/26/29/25/LEGIARTI000026292571.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026289965", "@num": "5", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000006436072", "@num": "1078-4", "#text": "Code civil - art. 1078-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197325", "@fin": "2999-01-01", "#text": "3 : Dispositions spéciales aux donations", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191747", "@fin": "2999-01-01", "#text": "B : Assiette des droits de mutation à titre gratuit", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006305410", "@fin": "2012-08-17", "@num": "776 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026292571", "@fin": "2999-01-01", "@num": "776 ter", "@etat": "VIGUEUR", "@debut": "2012-08-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les donations de moins de quinze ans consenties aux petits-enfants en application de l'article 1078-4 du code civil ne sont pas rapportables dans la succession de leur père ou mère.

" } }, "LEGIARTI000006436072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1078-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006436072", "URL": "article/LEGI/ARTI/00/00/06/43/60/LEGIARTI000006436072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "ACAXXXXXXXX5X01078EAXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284857", "@num": "23", "#text": "Loi n°2006-728 du 23 juin 2006 - art. 23 () JORF 24 juin 2006 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000637158", "@nortexte": "JUSX0500024L", "@numtexte": "2006-728", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-06-23" }, { "@id": "LEGIARTI000006436078", "@num": "1078-10", "#text": "Code civil - art. 1078-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292571", "@num": "776 ter", "#text": "Code général des impôts, CGI. - art. 776 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165581", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Des donations-partages faites à des descendants de degrés différents.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006150235", "@fin": "2999-01-01", "#text": "Section 2 : Des donations-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136339", "@fin": "2999-01-01", "#text": "Chapitre VII : Des libéralités-partages.", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006118022", "@fin": "2999-01-01", "#text": "Titre II : Des libéralités", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006090271", "@fin": "2999-01-01", "#text": "Livre III : Des différentes manières dont on acquiert la propriété", "@debut": "1804-03-21" } ] }, "@cid": "LEGITEXT000006070721", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code civil", "@debut": "1804-03-21", "@id_txt": "LEGITEXT000006070721", "@c_titre_court": "Code civil" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006436072", "@fin": "2999-01-01", "@num": "1078-4", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque l'ascendant procède à une donation-partage, ses enfants peuvent consentir à ce que leurs propres descendants y soient allotis en leur lieu et place, en tout ou partie.
\n
Les descendants d'un degré subséquent peuvent, dans le partage anticipé, être allotis séparément ou conjointement entre eux.
" } }, "LEGIARTI000026289965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000026289965", "URL": "article/LEGI/ARTI/00/00/26/28/99/LEGIARTI000026289965.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026292601", "@num": "7", "#text": "LOI n° 2011-900 du 29 juillet 2011 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000026292574", "@num": "776 A", "#text": "Code général des impôts, CGI. - art. 776 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292571", "@num": "776 ter", "#text": "Code général des impôts, CGI. - art. 776 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292569", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292566", "@num": "779", "#text": "Code général des impôts, CGI. - art. 779 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292563", "@num": "784", "#text": "Code général des impôts, CGI. - art. 784 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292559", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292596", "@num": "790 B", "#text": "Code général des impôts, CGI. - art. 790 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292594", "@num": "790 D", "#text": "Code général des impôts, CGI. - art. 790 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292592", "@num": "790 E", "#text": "Code général des impôts, CGI. - art. 790 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292590", "@num": "790 F", "#text": "Code général des impôts, CGI. - art. 790 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292582", "@num": "790 G", "#text": "Code général des impôts, CGI. - art. 790 G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292579", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292598", "@num": "L181 B", "#text": "Livre des procédures fiscales - art. L181 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493169", "@fin": "2999-01-01", "#text": "I. ― IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2012-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026289928", "@fin": "2999-01-01", "#text": "TITRE Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2012-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026289933", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2012-08-18" } ] }, "@cid": "JORFTEXT000026288927", "@nor": "EFIX1227267L", "@num": "2012-958", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000026288927", "@c_titre_court": "LOI n°2012-958 du 16 août 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-958 du 16 août 2012 de finances rectificative pour 2012 (1)", "@debut": "2012-08-18", "@id_txt": "LEGITEXT000026289927", "@c_titre_court": "LOI n°2012-958 du 16 août 2012" } ], "@date_publi": "2012-08-17", "@date_signature": "2012-08-16", "@num_parution_jo": "0190" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026289965", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000026289012", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à III : A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 790 B, Art. 790 D, Art. 790 E, Art. 790 F, Art. 790 G, Art. 793 bis\n
\n

A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 776 A, Art. 776 ter, Art. 777, Art. 779, Art. 784, Art. 788\n
\n

\n
A modifié les dispositions suivantes :

- LOI n°2011-900 du 29 juillet 2011
\nArt. 7\n
\n

A modifié les dispositions suivantes :

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

IV. - 1. Les A, 1° du C, D, 1° du G, 2° du H du I, le II et le III s'appliquent, selon le cas, aux successions ouvertes et aux donations consenties à compter de la date de publication de la présente loi.
\n
2. Les B, 2° du C, E, F, 2° du G et 1° du H du I s'appliquent à compter du 1er janvier 2013.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000026289965", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000026292571", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006436072", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000026292571", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000026292571", "liens_entrants": true }

Article 776 ter AUTONOME VIGUEUR, en vigueur depuis le 17/08/2012 (Code général des impôts)