{ "article": { "LEGIARTI000030062713": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "899", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000030062713", "URL": "article/LEGI/ARTI/00/00/30/06/27/LEGIARTI000030062713.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000006310986", "@num": "887", "#text": "Code général des impôts, CGI. - art. 887 (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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048565546", "@fin": "1979-07-01", "@num": "899", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310992", "@fin": "1987-06-18", "@num": "899", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310993", "@fin": "2000-03-31", "@num": "899", "@etat": "MODIFIE", "@debut": "1987-06-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310994", "@fin": "2006-01-01", "@num": "899", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030062713", "@fin": "2999-01-01", "@num": "899", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le timbre fiscal dématérialisé mentionné à l'article 887 est délivré pour un usage déterminé.

Il est doté d'un identifiant unique.

" } }, "LEGIARTI000006310986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "887", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310986", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310986.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0887AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000023721094", "#text": "Décret n°2011-273\n du 15 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023720466", "@nortexte": "EFIE1104866D", "@numtexte": "2011-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-15" }, { "@id": "LEGIARTI000049804008", "@num": "D421-51", "#text": "Code des impositions sur les biens et services - art. D421-51", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804192", "@num": "D423-14", "#text": "Code des impositions sur les biens et services - art. D423-14", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000049214772", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209708", "@nortexte": "ECOE2405775A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000049214789", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209718", "@nortexte": "ECOE2405779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000051467643", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465885", "@nortexte": "ECOE2510941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051467665", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465894", "@nortexte": "ECOE2510942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051647953", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647454", "@nortexte": "ECOE2514043A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000051650202", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647446", "@nortexte": "ECOE2514042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036316", "@num": "1595 quater", "#text": "Code général des impôts, CGI. - art. 1595 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062713", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (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": "LEGIARTI000048564435", "@fin": "1979-07-01", "@num": "887", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310986", "@fin": "1986-12-31", "@num": "887", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310987", "@fin": "2005-12-08", "@num": "887", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310988", "@fin": "2999-01-01", "@num": "887", "@etat": "VIGUEUR", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution du timbre est acquittée, selon les modalités et conditions fixées par décrets, soit par l'emploi de papiers timbrés de la débite, soit par l'emploi de machines à timbrer, soit par l'apposition de timbres mobiles, soit au moyen du visa pour timbre, soit sur déclaration ou sur la production d'états ou d'extraits, soit à forfait.
\n
" } }, "LEGIARTI000006310987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "887", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-08", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310987", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310987.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0887AAXXXXXAB" } }, "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": "LEGITEXT000023721094", "#text": "Décret n°2011-273\n du 15 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023720466", "@nortexte": "EFIE1104866D", "@numtexte": "2011-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-15" }, { "@id": "LEGIARTI000049804008", "@num": "D421-51", "#text": "Code des impositions sur les biens et services - art. D421-51", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804192", "@num": "D423-14", "#text": "Code des impositions sur les biens et services - art. D423-14", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000049214772", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209708", "@nortexte": "ECOE2405775A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000049214789", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209718", "@nortexte": "ECOE2405779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000051467643", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465885", "@nortexte": "ECOE2510941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051467665", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465894", "@nortexte": "ECOE2510942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051647953", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647454", "@nortexte": "ECOE2514043A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000051650202", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647446", "@nortexte": "ECOE2514042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036316", "@num": "1595 quater", "#text": "Code général des impôts, CGI. - art. 1595 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062713", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (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": "LEGISCTA000006191759", "@fin": "2999-01-01", "#text": "1° Généralités", "@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": "LEGIARTI000048564435", "@fin": "1979-07-01", "@num": "887", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310986", "@fin": "1986-12-31", "@num": "887", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310987", "@fin": "2005-12-08", "@num": "887", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310988", "@fin": "2999-01-01", "@num": "887", "@etat": "VIGUEUR", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution du timbre est acquittée, selon les modalités et conditions fixées par décrets, soit par l'emploi de machines à timbrer, soit par l'apposition de timbres mobiles, soit au moyen du visa pour timbre, soit sur déclaration ou sur la production d'états ou d'extraits, soit à forfait.
\n
" } }, "LEGIARTI000006310988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "887", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006310988", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0887AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323305", "@num": "5", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 5 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000023721094", "#text": "Décret n°2011-273\n du 15 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023720466", "@nortexte": "EFIE1104866D", "@numtexte": "2011-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-15" }, { "@id": "LEGIARTI000049804008", "@num": "D421-51", "#text": "Code des impositions sur les biens et services - art. D421-51", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804192", "@num": "D423-14", "#text": "Code des impositions sur les biens et services - art. D423-14", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000049214772", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209708", "@nortexte": "ECOE2405775A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000049214789", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209718", "@nortexte": "ECOE2405779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000051467643", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465885", "@nortexte": "ECOE2510941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051467665", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465894", "@nortexte": "ECOE2510942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051647953", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647454", "@nortexte": "ECOE2514043A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000051650202", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647446", "@nortexte": "ECOE2514042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036316", "@num": "1595 quater", "#text": "Code général des impôts, CGI. - art. 1595 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062713", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191759", "@fin": "2999-01-01", "#text": "1° Généralités", "@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": "LEGIARTI000048564435", "@fin": "1979-07-01", "@num": "887", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310986", "@fin": "1986-12-31", "@num": "887", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310987", "@fin": "2005-12-08", "@num": "887", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310988", "@fin": "2999-01-01", "@num": "887", "@etat": "VIGUEUR", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La contribution du timbre est acquittée, selon les modalités et conditions fixées par décrets, soit par l'emploi de machines à timbrer, soit par l'apposition de timbres mobiles, soit au moyen du visa pour timbre, soit sur déclaration ou sur la production d'états ou d'extraits, soit par la voie électronique au moyen d'un timbre dématérialisé.
\n
" } }, "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
" } }, "LEGIARTI000048564435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "887", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048564435", "URL": "article/LEGI/ARTI/00/00/48/56/44/LEGIARTI000048564435.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": "LEGITEXT000023721094", "#text": "Décret n°2011-273\n du 15 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023720466", "@nortexte": "EFIE1104866D", "@numtexte": "2011-273", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-15" }, { "@id": "LEGIARTI000049804008", "@num": "D421-51", "#text": "Code des impositions sur les biens et services - art. D421-51", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049804192", "@num": "D423-14", "#text": "Code des impositions sur les biens et services - art. D423-14", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000049214772", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209708", "@nortexte": "ECOE2405775A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000049214789", "#text": "Arrêté du 22 février 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049209718", "@nortexte": "ECOE2405779A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-02-22" }, { "@id": "LEGITEXT000051467643", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465885", "@nortexte": "ECOE2510941A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051467665", "#text": "Arrêté du 7 avril 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051465894", "@nortexte": "ECOE2510942A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-04-07" }, { "@id": "LEGITEXT000051647953", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647454", "@nortexte": "ECOE2514043A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGITEXT000051650202", "#text": "Arrêté du 13 mai 2025 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051647446", "@nortexte": "ECOE2514042A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-05-13" }, { "@id": "LEGIARTI000024189008", "@num": "1013", "#text": "Code général des impôts, CGI. - art. 1013 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018036316", "@num": "1595 quater", "#text": "Code général des impôts, CGI. - art. 1595 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030062713", "@num": "899", "#text": "Code général des impôts, CGI. - art. 899 (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": "LEGIARTI000048564435", "@fin": "1979-07-01", "@num": "887", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310986", "@fin": "1986-12-31", "@num": "887", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310987", "@fin": "2005-12-08", "@num": "887", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310988", "@fin": "2999-01-01", "@num": "887", "@etat": "VIGUEUR", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

§ 1er. — Les photocopies et toutes autres reproductions obtenues par un moyen photographique, établies pour tenir lieu des expéditions, extraits ou copies visées aux articles 881, 883 et 886 sont soumises à un droit de timbre égal à celui perçu sur les écrits reproduits.

§ 2. — Le droit est acquitté par l’apposition de timbres mobiles. Sauf ce qui est dit à l’article 881, ces timbres sont apposés et oblitérés comme en matière de timbre des quittances par l’officier ou le fonctionnaire public, à la date où il revêt la pièce d’une mention d’authentification.

§ 3. — Les minutes et originaux des actes destinés à être reproduits par photocopie peuvent être établis sur une seule face du papier, l’autre face étant annulée par un procédé indélébile autorisé par arrêté du ministre des finances ; dans ce cas, le droit de timbre est réduit de moitié lorsque la minute ou l’original comporte plus d’une page.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310987", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030062713", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048564435", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030062713", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310986", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030062713", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310988", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030062713", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030009261", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000030062713", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030062713", "liens_entrants": true }

Article 899 AUTONOME VIGUEUR, en vigueur depuis le 30/12/2014 (Code général des impôts)