{ "article": { "LEGIARTI000029043628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 I", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029043628", "URL": "article/LEGI/ARTI/00/00/29/04/36/LEGIARTI000029043628.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 26-I [l] et XI-3 de la loi n° 2013-1278 du 29 décembre 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029010370", "@num": "3", "#text": "Décret n°2014-549 du 26 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000029001181", "@nortexte": "FCPE1407468D", "@numtexte": "2014-549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000020049751", "@num": "46 AZB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AZB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296727", "@num": "41 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018196829", "@num": "17 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179305", "@fin": "2999-01-01", "#text": "I : Monuments historiques - Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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": "LEGIARTI000006297965", "@fin": "2014-05-30", "@num": "41 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029043628", "@fin": "2999-01-01", "@num": "41 I", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article 41 F, un arrêté détermine les conditions auxquelles il doit être satisfait pour que l'immeuble soit considéré comme ouvert au public (1).

(1) Annexe IV, art. 17 ter à 17 quinquies.

" } }, "LEGIARTI000006296727": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-02-16", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296727", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296727.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31 I 1° a, b, c, d, 2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162114", "@fin": "1988-02-16", "#text": "DISPOSITIONS COMMUNES AUX DIFFERENTES CATEGORIES DE REVENUS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146774", "@fin": "2999-01-01", "#text": "IMPOT SUR LE REVENU.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133732", "@fin": "2999-01-01", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114417", "@fin": "1978-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084180", "@fin": "1984-07-24", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1978-12-30" } ] }, "@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": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent une quote-part des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées à l'article 31-I-1°-a à d et 2°-a du code général des impôts.

Cette quote-part est fixée à 75 % si le public est admis à visiter l'immeuble et à 50 % dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

\n
" } }, "LEGIARTI000006296728": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-05", "DATE_DEBUT": "1988-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006296728", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296728.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 31 I 1° a, b, c, d, 2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 41 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325448", "@num": "1", "#text": "Décret n°88-144 du 10 février 1988 - art. 1 (V) JORF 16 février 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000314800", "@nortexte": "BUDF8720096D", "@numtexte": "88-144", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179305", "@fin": "2999-01-01", "#text": "I : Monuments historiques - Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent tout ou partie des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées aux a à d du 1° et au a du 2° du I de l'article 31 du code général des impôts.

Ces charges sont déductibles pour leur montant total si le public est admis à visiter l'immeuble et pour 50 p. 100 de leur montant dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

\n
" } }, "LEGIARTI000006296729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "41 F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-10-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006296729", "URL": "article/LEGI/ARTI/00/00/06/29/67/LEGIARTI000006296729.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0041HBXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006268570", "@num": "1", "#text": "Décret n°2007-1427 du 3 octobre 2007 - art. 1 () JORF 5 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000613506", "@nortexte": "ECEL0759844D", "@numtexte": "2007-1427", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-03" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047196869", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298179", "@num": "46 quater-0 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642515", "@num": "41 E", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307480", "@num": "31", "#text": "Code général des impôts, CGI. - art. 31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179305", "@fin": "2999-01-01", "#text": "I : Monuments historiques - Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162162", "@fin": "2999-01-01", "#text": "Section II : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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": "LEGIARTI000006296727", "@fin": "1988-02-16", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296728", "@fin": "2007-10-05", "@num": "41 F", "@etat": "MODIFIE", "@debut": "1988-02-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006296729", "@fin": "2999-01-01", "@num": "41 F", "@etat": "VIGUEUR", "@debut": "2007-10-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les charges visées à l'article 41 E comprennent tout ou partie des dépenses de réparation et d'entretien ainsi que des autres charges foncières énumérées aux a à e du 1° et au a du 2° du I de l'article 31 du code général des impôts.

Ces charges sont déductibles pour leur montant total si le public est admis à visiter l'immeuble et pour 50 % de leur montant dans le cas contraire.

II.-Toutefois, les participations aux travaux de réparation ou d'entretien exécutés ou subventionnés par l'administration des affaires culturelles sont déductibles pour leur montant total.

" } }, "LEGIARTI000006300273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-03-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300273", "URL": "article/LEGI/ARTI/00/00/06/30/02/LEGIARTI000006300273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0017AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043044199", "@num": "17 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300273", "@fin": "2008-03-01", "@num": "17 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018196829", "@fin": "2999-01-01", "@num": "17 ter", "@etat": "VIGUEUR", "@debut": "2008-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont réputés ouverts à la visite au sens de l'article 41 I de l'annexe III au code général des impôts les immeubles que le public est admis à visiter au moins :
\n
soit cinquante jours par an dont vingt-cinq jours fériés au cours des mois d'avril à septembre inclus ;
\n
soit quarante jours pendant les mois de juillet août et septembre.
" } }, "LEGIARTI000018196829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018196829", "URL": "article/LEGI/ARTI/00/00/18/19/68/LEGIARTI000018196829.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018195406", "@num": "1", "#text": "Arrêté du 27 février 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018193868", "@nortexte": "ECEL0771950A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-27" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043044199", "@num": "17 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796917", "@num": "L227-4", "#text": "Code de l'action sociale et des familles - art. L227-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179473", "@fin": "2999-01-01", "#text": "II : Monuments historiques. Charges déductibles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162380", "@fin": "2999-01-01", "#text": "Section III bis : Revenu global", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300273", "@fin": "2008-03-01", "@num": "17 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018196829", "@fin": "2999-01-01", "@num": "17 ter", "@etat": "VIGUEUR", "@debut": "2008-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont réputés ouverts à la visite, au sens de l'article 41 I de l'annexe III au code général des impôts, les immeubles que le public est admis à visiter au moins :

Soit cinquante jours par an, dont vingt-cinq jours non ouvrables, au cours des mois d'avril à septembre inclus ;

Soit quarante jours pendant les mois de juillet, août et septembre.

La durée minimale d'ouverture au public prévue au deuxième et au troisième alinéas peut être réduite lorsqu'une ou plusieurs conventions portant sur l'organisation de visites de l'immeuble par des groupes d'élèves de l'enseignement primaire ou secondaire, des groupes d'enfants mineurs encadrés par des structures d'accueil collectif à caractère éducatif mentionnées à l'article L. 227-4 du code de l'action sociale et des familles ou des groupes d'étudiants de l'enseignement supérieur sont conclues entre le propriétaire et les établissements d'enseignement publics ou privés sous contrat d'association avec l'Etat ou les structures précitées, dans la limite de dix jours par année civile, du nombre de jours au cours desquels l'immeuble fait l'objet, entre le 1er septembre de l'année précédente et le 31 août suivant, de telles visites, sous réserve que celles-ci comprennent chacune au moins vingt participants.

" } }, "LEGIARTI000029010370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029010370", "URL": "article/LEGI/ARTI/00/00/29/01/03/LEGIARTI000029010370.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000029037016", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre IX : Prélèvements sur les jeux et paris (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000029043425", "#text": "Code général des impôts, annexe 3, CGIAN3. - Chapitre unique : Taxe d'apprentissage (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297603", "@num": "10 C quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C quinquies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297606", "@num": "10 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043695", "@num": "10 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043675", "@num": "10 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043685", "@num": "10 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043670", "@num": "10 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037027", "@num": "111 quater V", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043446", "@num": "111-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043440", "@num": "111-0 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043762", "@num": "2 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043758", "@num": "2 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043754", "@num": "2 terdecies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043747", "@num": "2 terdecies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043737", "@num": "2 terdecies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043725", "@num": "2 terdecies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043716", "@num": "2 terdecies F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 2 terdecies F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043432", "@num": "315 septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 315 septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043427", "@num": "321 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 321 H (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299414", "@num": "328 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299415", "@num": "328 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299416", "@num": "328 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037191", "@num": "328 J bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029037195", "@num": "328 J ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 328 J ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043408", "@num": "331 W", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 331 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043402", "@num": "336 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 336 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043370", "@num": "344 G septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299509", "@num": "344 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027527820", "@num": "344 IA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299514", "@num": "344 IB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IB (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299516", "@num": "344 IC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 IC (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299519", "@num": "344 ID", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 ID (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026347928", "@num": "344 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 L (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043376", "@num": "344-0 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344-0 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678949", "@num": "366 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 366 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043665", "@num": "38 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043640", "@num": "39", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043315", "@num": "406 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296732", "@num": "41 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043628", "@num": "41 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043625", "@num": "41 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 I bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043621", "@num": "41 J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297887", "@num": "41 duovicies G bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duovicies G bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043617", "@num": "46 AG duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043612", "@num": "46 AW quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AW quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296784", "@num": "46 quater-0 ZA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZA (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296788", "@num": "46 quater-0 ZB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZB (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043579", "@num": "46 quater-0 ZD", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043561", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043541", "@num": "46 quater-0 ZL", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529629", "@num": "46 quater-0 ZS ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZS ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298374", "@num": "46 quater-0 ZZ nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ nonies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298373", "@num": "46 quater-0 ZZ octies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ octies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298372", "@num": "46 quater-0 ZZ septies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ septies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298371", "@num": "46 quater-0 ZZ sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZZ sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624709", "@num": "46 quater-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624713", "@num": "46 quater-00 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625036", "@num": "46 quater-00 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A quater (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625032", "@num": "46 quater-00 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043518", "@num": "46 quindecies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quindecies E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348020", "@num": "49 M", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 M (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298468", "@num": "49 Q", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 Q (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298470", "@num": "49 R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 R (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026348015", "@num": "49 S", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 S (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298472", "@num": "49 T", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 T (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043480", "@num": "49 septies YJ", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YJ (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017629697", "@num": "49 septies ZV", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZV (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017629695", "@num": "49 septies ZW", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZW (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625078", "@num": "49 septies ZX", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZX (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025095897", "@num": "49 septies ZZE bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies ZZE bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520076", "@num": "50-0", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520066", "@num": "50-0 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 bis (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020520071", "@num": "50-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 50-0 ter (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029043455", "@num": "58 P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 58 P (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018162178", "@num": "99", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 99 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029001181", "@nor": "FCPE1407468D", "@num": "2014-549", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029001181", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-549 du 26 mai 2014 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029010353", "@c_titre_court": "Décret n°2014-549 du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029010370", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029001495", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 50-0 bis, Art. 328 J bis, Art. 50-0 ter, Art. 328 J ter
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 3, CGIAN3.
\n Art. 2 duodecies, Art. 2 terdecies, Art. 2 terdecies A, Art. 2 terdecies B, Art. 2 terdecies C, Art. 2 terdecies D, Art. 2 terdecies F, Art. 10 C quinquies, Art. 10 C sexies, Art. 10 E, Art. 10 G, Art. 10 F, Art. 10 GA, Art. 10 quaterdecies, Art. 38 B, Art. 39, Art. 41 duovicies G bis, Art. 41 H, Art. 41 I, Art. 41 I bis, Art. 41 J, Art. 46 AG duodecies, Art. 46 AW quater, Art. 46 quater-00 A, Art. 46 quater-00 A bis, Art. 46 quater-00 A ter, Art. 46 quater-00 A quater, Art. 46 quater-0 ZA, Art. 46 quater-0 ZB, Art. 46 quater-0 ZD, Art. 46 quater-0 ZI, Art. 46 quater-0 ZK, Art. 46 quater-0 ZL, Art. 46 quater-0 ZS ter, Art. 46 quater-0 ZZ sexies, Art. 46 quater-0 ZZ septies, Art. 46 quater-0 ZZ octies, Art. 46 quater-0 ZZ nonies, Art. 46 quindecies E, Art. 49 M, Art. 49 Q, Art. 49 R, Art. 49 S, Art. 49 T, Art. 49 septies YJ, Art. 49 septies ZV, Art. 49 septies ZW, Art. 49 septies ZX, Art. 49 septies ZZE bis, Art. 50-0, Art. 58 P, Art. 99, Art. 111-0 B, Art. 111-0 D, Sct. Chapitre IX : Prélèvements sur les jeux et paris, Art. 111 quater V, Art. 315 septies, Art. 321 H, Sct. Chapitre unique : Taxe d'apprentissage, Art. 328 H, Art. 328 I, Art. 328 J, Art. 328 J bis, Art. 328 J ter, Art. 331 W, Art. 336 bis, Art. 344-0 B, Art. 344 G septies, Art. 344 I bis, Art. 344 IA, Art. 344 IB, Art. 344 IC, Art. 344 ID, Art. 344 L, Art. 366 A bis, Art. 406 terdecies\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000018196829", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296728", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029010370", "cible": false, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006296729", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006296727", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300273", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000029043628", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029043628", "liens_entrants": true }

Article 41 I AUTONOME VIGUEUR, en vigueur depuis le 30/05/2014 (Code général des impôts, annexe III)