{ "article": { "LEGIARTI000031734562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "97", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031734562", "URL": "article/LEGI/ARTI/00/00/31/73/45/LEGIARTI000031734562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031781778", "@num": "1500", "#text": "Code général des impôts, CGI. - art. 1500 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033160366", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734364", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2015-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000031734366", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2015-12-31" } ] }, "@cid": "JORFTEXT000031732865", "@nor": "FCPX1519907L", "@num": "2015-1785", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000031732865", "@c_titre_court": "LOI n° 2015-1785 du 29 décembre 2015" }, { "@fin": "2999-01-01", "#text": "LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1)", "@debut": "2015-12-31", "@id_txt": "LEGITEXT000031734359", "@c_titre_court": "LOI n°2015-1785 du 29 décembre 2015" } ], "@date_publi": "2015-12-30", "@date_signature": "2015-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000031734562", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000031732977", "@fin": "2999-01-01", "@num": "97", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\nArt. 1500\n
\n

\n
II. - Le I s'applique à compter des impositions établies au titre de l'année 2017.
" } }, "LEGIARTI000031781778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1500", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781778", "URL": "article/LEGI/ARTI/00/00/31/78/17/LEGIARTI000031781778.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 97 II de la loi n° 2015-1785 du 29 décembre 2015, les présentes dispositions s'appliquent à compter des impositions établies au titre de l'année 2017.

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art. 1518 A sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038686806", "@num": "1518 bis", "#text": "Code général des impôts, CGI. - art. 1518 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026948469", "@num": "1530", "#text": "Code général des impôts, CGI. - art. 1530 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051217646", "@num": "1635 quater I", "#text": "Code général des impôts, CGI. - art. 1635 quater I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - 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Les bâtiments et terrains industriels sont évalués :

1° selon les règles fixées à l'article 1499 lorsqu'ils figurent à l'actif du bilan de leur propriétaire ou de leur exploitant, et que celui-ci est soumis aux obligations définies à l'article 53 A ;

2° Selon les règles prévues à l'article 1499, lorsqu'ils figurent à l'actif du bilan d'une entreprise qui a pour principale activité la location de ces biens industriels ;

3° Selon les règles fixées à l'article 1498, lorsque les conditions prévues aux 1° et 2° du présent article ne sont pas satisfaites.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000031781778", "cible": true, "cidtexte": "JORFTEXT000031732865", "id": "LEGIARTI000031734562", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031734562", "liens_entrants": true }

Article 97 ENTIEREMENT_MODIF (LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1))