{ "article": { "LEGIARTI000026993242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L711-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-26", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026993242", "URL": "article/LEGI/ARTI/00/00/26/99/32/LEGIARTI000026993242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000026980974", "@num": "1", "#text": "Ordonnance n°2013-79\r\n du 25 janvier 2013 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000026979102", "@nortexte": "EFIT1233880R", "@numtexte": "2013-79", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-01-25" }, { "@id": "LEGIARTI000044064816", "@num": "8", "#text": "Ordonnance n°2021-1200 du 15 septembre 2021 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000044060532", "@nortexte": "ECOT2121961R", "@numtexte": "2021-1200", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000045226051", "@num": "1", "#text": "Décret n°2022-231 du 24 février 2022 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000045222090", "@nortexte": "ECOT2203800D", "@numtexte": "2022-231", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-24" }, { "@id": "LEGIARTI000020087408", "@num": "L211-22", "#text": "Code monétaire et financier - art. L211-22", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087410", "@num": "L211-23", "#text": "Code monétaire et financier - art. L211-23", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087528", "@num": "L211-28", "#text": "Code monétaire et financier - art. L211-28", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020795698", "@fin": "2014-01-01", "#text": "Section 4 : Dispositions communes à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon et à Mayotte", "@debut": "2009-06-27" }, { "@id": "LEGISCTA000026993000", "@fin": "2022-02-26", "#text": "Section 4 : Dispositions communes à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154816", "@fin": "2009-06-27", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à la Réunion, à Mayotte et à Saint-Pierre-et-Miquelon", "@debut": "2005-05-07" }, { "@id": "LEGISCTA000020795700", "@fin": "2014-01-01", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à La Réunion, à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon et à Mayotte", "@debut": "2009-06-27" }, { "@id": "LEGISCTA000026993024", "@fin": "2022-02-26", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à La Réunion, à Mayotte ainsi qu'aux collectivités de Saint-Barthélemy, de Saint-Martin et de Saint-Pierre-et-Miquelon", "@debut": "2014-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140174", "@fin": "2022-02-26", "#text": "Titre Ier : Dispositions communes à plusieurs collectivités territoriales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006124131", "@fin": "2022-02-26", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020795693", "@fin": "2014-01-01", "@num": "L711-17", "@etat": "MODIFIE", "@debut": "2009-06-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026993242", "@fin": "2022-02-26", "@num": "L711-17", "@etat": "ABROGE", "@debut": "2014-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Pour l'application du titre Ier du livre II à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon, les références fiscales des articles L. 211-22 et L. 211-28 sont remplacées par des références aux dispositions applicables localement ayant le même objet.

II. – L'article L. 211-23 n'est pas applicable.

" } }, "LEGIARTI000020096122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096122", "URL": "article/LEGI/ARTI/00/00/20/09/61/LEGIARTI000020096122.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020086772", "@num": "1", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGIARTI000020606628", "@num": "138", "#text": "LOI n°2009-526 du 12 mai 2009 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308712", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096641", "@num": "38 bis-0 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026993242", "@num": "L711-17", "#text": "Code monétaire et financier - art. L711-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050369436", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044192508", "@num": "L742-1", "#text": "Code monétaire et financier - art. L742-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050369376", "@num": "L743-1", "#text": "Code monétaire et financier - art. L743-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050369323", "@num": "L744-1", "#text": "Code monétaire et financier - art. L744-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639233", "@num": "L744-8-1", "#text": "Code monétaire et financier - art. L744-8-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032470280", "@num": "L752-1", "#text": "Code monétaire et financier - art. L752-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044192461", "@num": "L762-1", "#text": "Code monétaire et financier - art. L762-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020096129", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Pension", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020096216", "@fin": "2999-01-01", "#text": "Sous-section 5 : Formes particulières de transmission", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170019", "@fin": "2009-01-10", "#text": "Section 2 : Règles générales applicables aux valeurs mobilières.", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000020096191", "@fin": "2999-01-01", "#text": "Section 2 : Les titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154018", "@fin": "2999-01-01", "#text": "Chapitre Ier : Définition et règles générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020096122", "@fin": "2999-01-01", "@num": "L211-28", "@etat": "VIGUEUR", "@debut": "2009-01-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La pension porte sur des titres financiers qui ne sont pas susceptibles de faire l'objet, pendant toute la durée de l'opération :

1. Du détachement d'un droit à dividende, ouvrant droit au crédit d'impôt prévu au b du 1 de l'article 220 du code général des impôts ;

2. Du paiement d'un intérêt soumis à la retenue à la source prévue au 1 de l'article 119 bis ou à l'article 1678 bis du code général des impôts ou ouvrant droit à un crédit d'impôt prévu au b du 1 de l'article 220 du même code.

L'amortissement, le tirage au sort conduisant au remboursement, l'échange, la conversion ou l'exercice d'un bon de souscription mettent fin à l'opération de pension.

" } }, "LEGIARTI000020096201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-23", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096201", "URL": "article/LEGI/ARTI/00/00/20/09/62/LEGIARTI000020096201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020086772", "@num": "1", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGIARTI000020606628", "@num": "138", "#text": "LOI n°2009-526 du 12 mai 2009 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000006314350", "@num": "38 bis", "#text": "Code général des impôts, CGI. - art. 38 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026993242", "@num": "L711-17", "#text": "Code monétaire et financier - art. L711-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020096210", "@fin": "2999-01-01", "#text": "Paragraphe 2 : Prêt de titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020096216", "@fin": "2999-01-01", "#text": "Sous-section 5 : Formes particulières de transmission", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006170019", "@fin": "2009-01-10", "#text": "Section 2 : Règles générales applicables aux valeurs mobilières.", "@debut": "2001-01-01" }, { "@id": "LEGISCTA000020096191", "@fin": "2999-01-01", "#text": "Section 2 : Les titres financiers", "@debut": "2009-01-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154018", "@fin": "2999-01-01", "#text": "Chapitre Ier : Définition et règles générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139777", "@fin": "2999-01-01", "#text": "Titre Ier : Les instruments financiers", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123871", "@fin": "2999-01-01", "#text": "Livre II : Les produits", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020096201", "@fin": "2999-01-01", "@num": "L211-23", "@etat": "VIGUEUR", "@debut": "2009-01-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Le régime de la rémunération allouée en paiement de prêts de titres financiers est fixé par les dispositions du 2 du I de l'article 38 bis du code général des impôts." } }, "LEGIARTI000020096204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-22", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020096204", "URL": "article/LEGI/ARTI/00/00/20/09/62/LEGIARTI000020096204.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020086772", "@num": "1", "#text": "Ordonnance n°2009-15\n du 8 janvier 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020052506", "@nortexte": "ECET0821377R", "@numtexte": "2009-15", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-08" }, { "@id": "LEGIARTI000020606628", "@num": "138", "#text": "LOI n°2009-526 du 12 mai 2009 - art. 138 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313533", "@num": "1678 bis", "#text": "Code général des impôts, CGI. - art. 1678 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308712", "@num": "220", "#text": "Code général des impôts, CGI. - art. 220 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006444847", "@num": "1892", "#text": "Code civil - art. 1892", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096653", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 38 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047110213", "@num": "L239-1", "#text": "Code de commerce - art. L239-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020763620", "@num": "260 C", "#text": "Code général des impôts, CGI. - art. 260 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467574", "@num": "261 C", "#text": "Code général des impôts, CGI. - art. 261 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020087412", "@num": "L211-24", "#text": "Code monétaire et financier - art. 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Les dispositions de l'article L. 211-24 sont applicables aux prêts de titres financiers qui remplissent les conditions suivantes :

1. Le prêt porte sur des titres financiers ;

2. Le prêt porte sur des titres financiers qui ne sont pas susceptibles de faire l'objet, pendant la durée du prêt, du détachement d'un droit à dividende ou du paiement d'un intérêt soumis à la retenue à la source prévue au 1° de l'article 119 bis ou à l'article 1678 bis du code général des impôts ou ouvrant droit au crédit impôt prévu au b du 1 de l'article 220 du même code, d'un amortissement, d'un tirage au sort pouvant conduire au remboursement ou d'un échange ou d'une conversion prévus par le contrat d'émission ;

3. Le prêt est soumis aux dispositions des articles 1892 à 1904 inclus du code civil ;

4. Les titres financiers sont empruntés par une personne morale soumise de plein droit à un régime réel d'imposition, par un organisme de placement collectif, ou par une personne, société ou institution non résidente ayant un statut comparable.

Les parties peuvent convenir de remises complémentaires, en pleine propriété, d'espèces ou de titres financiers, pour tenir compte de l'évolution de la valeur des titres financiers prêtés.

" } }, "LEGIARTI000026980974": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026980974", "URL": "article/LEGI/ARTI/00/00/26/98/09/LEGIARTI000026980974.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026993242", "@num": "L711-17", "#text": "Code monétaire et financier - art. L711-17 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026993259", "@num": "L713-2", "#text": "Code monétaire et financier - art. L713-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027810061", "@num": "L732-5", "#text": "Code monétaire et financier - art. 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Article L711-17 AUTONOME ABROGE, en vigueur du 01/01/2014 au 26/02/2022 (Code monétaire et financier)