{ "article": { "LEGIARTI000030479314": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 quinquies-0 DC", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000030479314", "URL": "article/LEGI/ARTI/00/00/30/47/93/LEGIARTI000030479314.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030478983", "@num": "1", "#text": "ARRÊTÉ du 3 avril 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030478220", "@nortexte": "FCPE1408117A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000023369027", "@num": "1498 bis", "#text": "Code général des impôts, CGI. - art. 1498 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000030479312", "@fin": "2018-06-30", "#text": "Section II bis : Evaluation de la valeur locative des locaux commerciaux et biens divers", "@debut": "2015-04-15" }, { "@id": "LEGISCTA000037127714", "@fin": "2999-01-01", "#text": "Section II bis : Evaluation de la valeur locative des locaux professionnels", "@debut": "2018-06-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146928", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133789", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030479314", "@fin": "2999-01-01", "@num": "121 quinquies-0 DC", "@etat": "VIGUEUR", "@debut": "2015-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Pour l'application de l'article 1498 bis du code général des impôts, le contribuable déclare le montant du loyer annuel, charges et taxes non comprises, pour l'année au cours de laquelle intervient le dépôt de la déclaration." } }, "LEGIARTI000023369131": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1498 bis", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2012-08-18", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023369131", "URL": "article/LEGI/ARTI/00/00/23/36/91/LEGIARTI000023369131.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000033171017", "@num": "2", "#text": "Arrêté du 3 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000030478972", "#text": "ARRÊTÉ du 3 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030478220", "@nortexte": "FCPE1408117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000037124504", "@num": "2", "#text": "Arrêté du 28 juin 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037116652", "@nortexte": "ECOE1814961A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037769348", "#text": "Décret n°2018-1092 du 5 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037768476", "@nortexte": "CPAE1822915D", "@numtexte": "2018-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-05" }, { "@id": "LEGIARTI000006306251", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913678", "@num": "1518 ter", "#text": "Code général des impôts, CGI. - art. 1518 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309724", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307204", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030479314", "@num": "121 quinquies-0 DC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies-0 DC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191804", "@fin": "2018-01-01", "#text": "C : Locaux commerciaux et biens divers", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000036364481", "@fin": "2999-01-01", "#text": "C : Locaux professionnels", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000026292383", "@fin": "2999-01-01", "@num": "1498 bis", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023369131", "@fin": "2012-08-18", "@num": "1498 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables soumis aux obligations déclaratives mentionnées aux articles 53 A, 96, 96 A, 223 et 302 septies A bis sont tenus de faire figurer sur les déclarations mentionnées aux mêmes articles les informations relatives à chacun des locaux mentionnés à l'article 1498 dont ils sont locataires au 1er janvier de l'année de dépôt de la déclaration. La liste des informations demandées est fixée par arrêté des ministres chargés de l'économie et du budget.

" } }, "LEGIARTI000026292383": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1498 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026292383", "URL": "article/LEGI/ARTI/00/00/26/29/23/LEGIARTI000026292383.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000036364557", "@num": "34", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 34 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023363888", "@num": "34", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000033171017", "@num": "2", "#text": "Arrêté du 3 janvier 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGIARTI000026290021", "@num": "37", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000030478972", "#text": "ARRÊTÉ du 3 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030478220", "@nortexte": "FCPE1408117A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-03" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000037124504", "@num": "2", "#text": "Arrêté du 28 juin 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037116652", "@nortexte": "ECOE1814961A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-28" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGITEXT000037769348", "#text": "Décret n°2018-1092 du 5 décembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037768476", "@nortexte": "CPAE1822915D", "@numtexte": "2018-1092", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-12-05" }, { "@id": "LEGIARTI000042913678", "@num": "1518 ter", "#text": "Code général des impôts, CGI. - art. 1518 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309724", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307204", "@num": "96", "#text": "Code général des impôts, CGI. - art. 96 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030479314", "@num": "121 quinquies-0 DC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies-0 DC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191804", "@fin": "2018-01-01", "#text": "C : Locaux commerciaux et biens divers", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000036364481", "@fin": "2999-01-01", "#text": "C : Locaux professionnels", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179816", "@fin": "2999-01-01", "#text": "I : Évaluation des propriétés bâties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162663", "@fin": "2999-01-01", "#text": "Section VI : Règles d'évaluation de la valeur locative des biens imposables", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000026292383", "@fin": "2999-01-01", "@num": "1498 bis", "@etat": "VIGUEUR", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000023369131", "@fin": "2012-08-18", "@num": "1498 bis", "@etat": "MODIFIE_MORT_NE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables soumis aux obligations déclaratives mentionnées aux articles 53 A, 96,96 A, 223 et 302 septies A bis sont tenus de faire figurer sur les déclarations mentionnées aux mêmes articles les informations relatives à chacun des locaux mentionnés à l'article 1498 dont ils sont locataires au 1er janvier de l'année de dépôt de la déclaration. La liste des informations demandées est fixée par arrêté des ministres chargés de l'économie et du budget.

" } }, "LEGIARTI000030478983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030478983", "URL": "article/LEGI/ARTI/00/00/30/47/89/LEGIARTI000030478983.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000030479312", "#text": "Code général des impôts, annexe 4, CGIAN4. - Section II bis : Evaluation de la valeur locati... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030479314", "@num": "121 quinquies-0 DC", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 quinquies-0 DC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000030478220", "@nor": "FCPE1408117A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 3 avril 2015 fixant la liste des informations mentionnée à l'article 1498 bis du code général des impôts nécessaires à la mise à jour des tarifs pour la détermination des valeurs locatives des locaux professionnels", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000030478220", "@c_titre_court": "ARRÊTÉ du 3 avril 2015" }, { "@fin": "2018-06-30", "#text": "Arrêté du 3 avril 2015 fixant la liste des informations mentionnée à l'article 1498 bis du code général des impôts nécessaires à la mise à jour des tarifs pour la détermination des valeurs locatives des locaux professionnels", "@debut": "2015-04-15", "@id_txt": "LEGITEXT000030478972", "@c_titre_court": "ARRÊTÉ du 3 avril 2015" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2015-04-14", "@date_signature": "2015-04-03", "@num_parution_jo": "0087" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000030478983", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000030478231", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A créé les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Sct. Section II bis : Evaluation de la valeur locative des locaux commerciaux et biens divers, Art. 121 quinquies-0 DC\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000026292383", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000030479314", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023369131", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000030479314", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030478983", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000030479314", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000030479314", "liens_entrants": true }

Article 121 quinquies-0 DC AUTONOME VIGUEUR, en vigueur depuis le 15/04/2015 (Code général des impôts, annexe IV)