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A modifié les dispositions suivantes :

Code général des impôts

\nArt. 846 bis\n

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Les procurations, mainlevées d'hypothèques et actes de notoriété autres que ceux constatant l'usucapion sont soumis à une taxe fixe de publicité foncière ou, le cas échéant, à un droit fixe d'enregistrement de 25 €.

Le tarif mentionné au premier alinéa s'applique également aux déclarations et états descriptifs de division établis en vue de l'application des articles L. 526-1 à L. 526-3 du code de commerce.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029109339", "cible": true, "cidtexte": "JORFTEXT000029101502", "id": "LEGIARTI000029102967", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029102967", "liens_entrants": true }

Article 36 ENTIEREMENT_MODIF (LOI n° 2014-626 du 18 juin 2014 relative à l'artisanat, au commerce et aux très petites entreprises (1))