{ "article": { "LEGIARTI000030043930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "900 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030043930", "URL": "article/LEGI/ARTI/00/00/30/04/39/LEGIARTI000030043930.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030009261", "@num": "99", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006310989", "@num": "893", "#text": "Code général des impôts, CGI. - art. 893 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179731", "@fin": "2006-01-01", "#text": "II : Timbre de dimension", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000030062715", "@fin": "2999-01-01", "#text": "II : Timbre dématérialisé", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030043930", "@fin": "2999-01-01", "@num": "900 B", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice de l'article 893, les modalités de délivrance du timbre dématérialisé et de sa rétribution sont précisées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000006310989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-23", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310989", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs et les titulaires des recettes auxiliaires, ainsi que les gérants de bureaux auxiliaires des impôts qui gèrent le débit de tabac annexé à leur bureau de déclarations, sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1986-01-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006310990", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331588", "@num": "1", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 1 (Ab) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "LEGIARTI000006331604", "@num": "11", "#text": "Décret n°86-95 du 15 janvier 1986 - art. 11 (V) JORF 23 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000331840", "@numtexte": "86-95", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-15" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Aucune personne ne peut vendre ou distribuer des timbres, papiers ou impressions timbrées qu'en vertu d'une commission de l'administration des finances. Toutefois, les gérants de débits de tabacs sont habilités de plein droit à vendre ou distribuer ces papiers et impressions.
\n
" } }, "LEGIARTI000006310991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310991", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0893AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274899", "@num": "25", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 25 () JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission de l'administration des finances.

\n
" } }, "LEGIARTI000022174342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022174342", "URL": "article/LEGI/ARTI/00/00/22/17/43/LEGIARTI000022174342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022168037", "@num": "32", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191761", "@fin": "2999-01-01", "#text": "3° Prescriptions et prohibitions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179730", "@fin": "2999-01-01", "#text": "I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162638", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147068", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Aucune personne ne peut vendre ou distribuer des timbres qu'en vertu d'une commission délivrée par l'autorité compétente de l'Etat.

" } }, "LEGIARTI000030009261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "99", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030009261", "URL": "article/LEGI/ARTI/00/00/30/00/92/LEGIARTI000030009261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030062715", "#text": "Code général des impôts, CGI. - II : Timbre dématérialisé (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062717", "@num": "888", "#text": "Code général des impôts, CGI. - art. 888 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062713", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062711", "@num": "900", "#text": "Code général des impôts, CGI. - art. 900 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062709", "@num": "900 A", "#text": "Code général des impôts, CGI. - art. 900 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030643790", "@fin": "2999-01-01", "#text": "I. Mesures fiscales non rattachés", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030009171", "@fin": "2999-01-01", "#text": "Titre III : DISPOSITIONS PERMANENTES I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2014-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000030063055", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2014-12-30" } ] }, "@cid": "JORFTEXT000029990432", "@nor": "FCPX1425969L", "@num": "2014-1655", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029990432", "@c_titre_court": "LOI n° 2014-1655 du 29 décembre 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014 (1)", "@debut": "2014-12-30", "@id_txt": "LEGITEXT000030009165", "@c_titre_court": "LOI n°2014-1655 du 29 décembre 2014" } ], "@date_publi": "2014-12-30", "@date_signature": "2014-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030009261", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029991973", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 888, Sct. II : Timbre de dimension, Art. 899, Art. 900, Art. 900 A, Art. 900 B\n
\n

\n
" } }, "LEGIARTI000048564936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "893", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048564936", "URL": "article/LEGI/ARTI/00/00/48/56/49/LEGIARTI000048564936.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGITEXT000038707737", "#text": "Arrêté du 25 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038704940", "@nortexte": "CPAE1910101A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-06-25" }, { "@id": "LEGIARTI000006313236", "@num": "1840 R", "#text": "Code général des impôts, CGI. - art. 1840 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030043930", "@num": "900 B", "#text": "Code général des impôts, CGI. - art. 900 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147162", "@fin": "1983-01-01", "#text": "DROITS DE TIMBRE PROPREMENT DITS.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133876", "@fin": "1982-12-30", "#text": "DROITS DE TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048564936", "@fin": "1979-07-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310989", "@fin": "1986-01-23", "@num": "893", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310990", "@fin": "1986-12-31", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-01-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310991", "@fin": "2010-05-01", "@num": "893", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022174342", "@fin": "2999-01-01", "@num": "893", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont également soumis au timbre les effets tirés de l’étranger sur l’étranger et négociés, endossés, acceptés ou acquittés en France.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310991", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310989", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310990", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022174342", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048564936", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030009261", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030043930", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030043930", "liens_entrants": true }

Article 900 B AUTONOME VIGUEUR, en vigueur depuis le 30/12/2014 (Code général des impôts)