{ "article": { "LEGIARTI000032132078": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A444-59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-03-01", "DATE_DEBUT": "2016-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032132078", "URL": "article/LEGI/ARTI/00/00/32/13/20/LEGIARTI000032132078.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000032123945", "@num": "2", "#text": "Arrêté du 26 février 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032115585", "@nortexte": "EINC1605792A", "@typelien": "CREE", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033254415", "@num": "A444-69-1", "#text": "Code de commerce - art. A444-69-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032132076", "@fin": "2999-01-01", "#text": "Sous-Paragraphe 1 : Actes concernant la transmission du patrimoine par succession ou donation", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032132074", "@fin": "2999-01-01", "#text": "Paragraphe 1 : Actes relatifs principalement à la famille", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032132072", "@fin": "2999-01-01", "#text": "Sous-section 1 : Actes", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032132058", "@fin": "2999-01-01", "#text": "Section 3 : Tarifs des notaires", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119006", "@fin": "2999-01-01", "#text": "Chapitre Ier : Fixation des tarifs", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000032119004", "@fin": "2999-01-01", "#text": "TITRE IV BIS : De certains tarifs réglementés", "@debut": "2016-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020164595", "@fin": "2999-01-01", "#text": "LIVRE IV : De la liberté des prix et de la concurrence.", "@debut": "2009-01-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020156274", "@fin": "2999-01-01", "#text": "Partie Arrêtés", "@debut": "2009-01-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032132078", "@fin": "2020-03-01", "@num": "A444-59", "@etat": "MODIFIE", "@debut": "2016-03-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041684262", "@fin": "2999-01-01", "@num": "A444-59", "@etat": "VIGUEUR", "@debut": "2020-03-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'attestation notariée (numéro 1 du tableau 5) donne lieu à la perception d'un émolument proportionnel, selon le barème suivant :
\n
\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n TRANCHES D'ASSIETTE \n	\n TAUX APPLICABLE \n
\n De 0 à 6 500 € \n	\n 1,972 % \n
\n De 6 500 € à 17 000 € \n	\n 1,085 % \n
\n De 17 000 € à 30 000 € \n	\n 0,740 % \n
\n Plus de 30 000 € \n	\n 0,542 % \n

\n\n

" } }, "LEGIARTI000032123945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032123945", "URL": "article/LEGI/ARTI/00/00/32/12/39/LEGIARTI000032123945.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006915261", "@num": "6-1", "#text": "Ordonnance n° 45-2590 du 2 novembre 1945 - art. 6-1", "@sens": "source", "@cidtexte": "JORFTEXT000000699572", "@numtexte": "45-2590", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006922099", "@num": "18", "#text": "Décret n° 45-0117 du 19 décembre 1945 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000682446", "@numtexte": "45-0117", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1945-12-19" }, { "@id": "JORFTEXT000000334391", "#text": "Loi n°76-519 du 15 juin 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000334391", "@numtexte": "76-519", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-06-15" }, { "@id": "JORFTEXT000000639090", "#text": "Ordonnance n° 2006-346 du 23 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000639090", "@nortexte": "JUSX0600032R", "@numtexte": "2006-346", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-03-23" }, { "@id": "LEGISCTA000032132074", "#text": "Code de commerce - Paragraphe 1 : Actes relatifs principalement à ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132335", "#text": "Code de commerce - Paragraphe 1 : Formalités relatives au crédit e... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132144", "#text": "Code de commerce - Paragraphe 2 : Actes relatifs principalement au... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132347", "#text": "Code de commerce - Paragraphe 2 : Formalités relatives aux démarch... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132216", "#text": "Code de commerce - Paragraphe 3 : Actes relatifs principalement à ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132351", "#text": "Code de commerce - Paragraphe 3 : Autres formalités diverses \r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132319", "#text": "Code de commerce - Paragraphe 4 : Actes divers \r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132058", "#text": "Code de commerce - Section 3 : Tarifs des notaires \r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132076", "#text": "Code de commerce - Sous-Paragraphe 1 : Actes concernant la transmi... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132218", "#text": "Code de commerce - Sous-Paragraphe 1 : Actes relatifs principaleme... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132146", "#text": "Code de commerce - Sous-Paragraphe 1 : Actes relatifs à la proprié... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132100", "#text": "Code de commerce - Sous-Paragraphe 2 : Actes concernant la protect... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132238", "#text": "Code de commerce - Sous-Paragraphe 2 : Actes relatifs principaleme... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132184", "#text": "Code de commerce - Sous-Paragraphe 2 : Actes relatifs principaleme... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132290", "#text": "Code de commerce - Sous-Paragraphe 3 : Actes relatifs principaleme... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132200", "#text": "Code de commerce - Sous-Paragraphe 3 : Actes relatifs principaleme... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132134", "#text": "Code de commerce - Sous-Paragraphe 3 : Actes relatifs à la pérenni... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132072", "#text": "Code de commerce - Sous-section 1 : Actes \r\n\r\n (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132333", "#text": "Code de commerce - Sous-section 2 : Formalités (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132355", "#text": "Code de commerce - Sous-section 3 : Remises (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132359", "#text": "Code de commerce - Sous-section 4 : Ecrêtement de certains émolume... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000032132363", "#text": "Code de commerce - Sous-section 5 : Dispositions spéciales aux dép... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132178", "@num": "A444-100", "#text": "Code de commerce - art. A444-100 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132180", "@num": "A444-101", "#text": "Code de commerce - art. A444-101 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132182", "@num": "A444-102", "#text": "Code de commerce - art. A444-102 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132186", "@num": "A444-103", "#text": "Code de commerce - art. A444-103 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132878", "@num": "A444-104", "#text": "Code de commerce - art. A444-104 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132190", "@num": "A444-105", "#text": "Code de commerce - art. A444-105 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132192", "@num": "A444-106", "#text": "Code de commerce - art. A444-106 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132194", "@num": "A444-107", "#text": "Code de commerce - art. A444-107 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132196", "@num": "A444-108", "#text": "Code de commerce - art. A444-108 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132198", "@num": "A444-109", "#text": "Code de commerce - art. A444-109 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032132202", "@num": "A444-110", "#text": "Code de commerce - art. 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A créé les dispositions suivantes :

- Code de commerce
\n Sct. Section 3 : Tarifs des notaires \n, Art. A444-53, Art. A444-54, Art. A444-55, Art. A444-56, Art. A444-57, Art. A444-58, Sct. Sous-section 1 : Actes \n\n, Sct. Paragraphe 1 : Actes relatifs principalement à la famille , Sct. Sous-Paragraphe 1 : Actes concernant la transmission du patrimoine par succession ou donation , Art. A444-59, Art. A444-60, Art. A444-61, Art. A444-62, Art. A444-63, Art. A444-64, Art. A444-65, Art. A444-66, Art. A444-67, Art. A444-68, Art. A444-69, Sct. Sous-Paragraphe 2 : Actes concernant la protection des membres de la famille , Art. A444-70, Art. A444-71, Art. A444-72, Art. A444-73, Art. A444-74, Art. A444-75, Art. A444-76, Art. A444-77, Art. A444-78, Art. A444-79, Art. A444-80, Sct. Sous-Paragraphe 3 : Actes relatifs à la pérennité des liens familiaux , Art. A444-81, Art. A444-82, Art. A444-83, Art. A444-84, Sct. Paragraphe 2 : Actes relatifs principalement aux biens immobiliers et fonciers, Sct. Sous-Paragraphe 1 : Actes relatifs à la propriété et la mutation de propriété, Art. A444-85, Art. A444-86, Art. A444-87, Art. A444-88, Art. A444-89, Art. A444-90, Art. A444-91, Art. A444-92, Art. A444-93, Art. A444-94, Art. A444-95, Art. A444-96, Art. A444-97, Art. A444-98, Art. A444-99, Art. A444-100, Art. A444-101, Art. A444-102, Sct. Sous-Paragraphe 2 : Actes relatifs principalement aux baux et à la gestion des biens immobiliers et fonciers \n\n, Art. A444-103, Art. A444-104, Art. A444-105, Art. A444-106, Art. A444-107, Art. A444-108, Art. A444-109, Sct. Sous-Paragraphe 3 : Actes relatifs principalement aux contrats et conventions liés aux biens immobiliers et fonciers \n\n, Art. A444-110, Art. A444-111, Art. A444-112, Art. A444-113, Art. A444-114, Art. A444-115, Art. A444-116, Sct. Paragraphe 3 : Actes relatifs principalement à l'activité économique, Sct. Sous-Paragraphe 1 : Actes relatifs principalement au patrimoine et la propriété de l'activité économique\n, Art. A444-117, Art. A444-118, Art. A444-119, Art. A444-120, Art. A444-121, Art. A444-122, Art. A444-123, Art. A444-124, Art. A444-125, Sct. Sous-Paragraphe 2 : Actes relatifs principalement aux prêts, dettes et sûretés participant à l'activité économique \n\n, Art. A444-126, Art. A444-127, Art. A444-128, Art. A444-129, Art. A444-130, Art. A444-131, Art. A444-132, Art. A444-133, Art. A444-134, Art. A444-135, Art. A444-136, Art. A444-137, Art. A444-138, Art. A444-139, Art. A444-140, Art. A444-141, Art. A444-142, Art. A444-143, Art. A444-144, Art. A444-145, Art. A444-146, Art. A444-147, Art. A444-148, Art. A444-149, Sct. Sous-Paragraphe 3 : Actes relatifs principalement aux contrats et conventions liés à l'activité économique , Art. A444-150, Art. A444-151, Art. A444-152, Art. A444-153, Art. A444-154, Art. A444-155, Art. A444-156, Art. A444-157, Art. A444-158, Art. A444-159, Art. A444-160, Art. A444-161, Art. A444-162, Sct. Paragraphe 4 : Actes divers \n\n, Art. A444-163, Art. A444-164, Art. A444-165, Art. A444-166, Art. A444-167, Art. A444-168, Sct. Sous-section 2 : Formalités , Sct. Paragraphe 1 : Formalités relatives au crédit et à l'immobilier , Art. A444-169, Art. A444-170, Art. A444-171, Sct. Paragraphe 2 : Formalités relatives aux démarches administratives et fiscales \n\n, Art. A444-172, Sct. Paragraphe 3 : Autres formalités diverses \n, Art. A444-173, Sct. Sous-section 3 : Remises , Art. A444-174, Sct. Sous-section 4 : Ecrêtement de certains émoluments , Art. A444-175, Sct. Sous-section 5 : Dispositions spéciales aux départements du Bas-Rhin, du Haut-Rhin et de la Moselle , Art. A444-176\n
\n

\n
\n
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I.-Pour les donations ou legs mentionnés aux 1° et 2° de l'article R. 444-11-1, le taux applicable est, le cas échéant, réduit à 0,45 % pour la tranche d'assiette supérieure ou égale à 60 000 € s'il est supérieur à ce pourcentage. En outre, l'émolument proportionnel perçu par le notaire ne peut dans ce cas excéder 200 000 €.

II.-Les deux plafonnements prévus au I s'appliquent à la somme des émoluments perçus par le notaire, qui sont, le cas échéant, écrêtés au prorata de leurs montants respectifs, lorsque le notaire perçoit plusieurs émoluments en application des dispositions suivantes :

1° S'agissant des legs, les articles A. 444-59, A. 444-63, et A. 444-64, notamment son 2° ;

2° S'agissant des donations entre vifs non acceptées, le 2° et le 3° de l'article A. 444-67.

\n
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Article A444-59 AUTONOME MODIFIE, en vigueur du 01/03/2016 au 01/03/2020 (Code de commerce)