{ "article": { "LEGIARTI000033517611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L561-14-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2016-12-03" } }, "META_COMMUN": { "ID": "LEGIARTI000033517611", "URL": "article/LEGI/ARTI/00/00/33/51/76/LEGIARTI000033517611.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000033512442", "@num": "3", "#text": "Ordonnance n°2016-1635 du 1er décembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033511344", "@nortexte": "ECFT1628231R", "@numtexte": "2016-1635", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-01" }, { "@id": "LEGIARTI000051216342", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000006311273", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179292", "@num": "L561-5", "#text": "Code monétaire et financier - art. L561-5", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020196669", "@fin": "2999-01-01", "#text": "Section 3 : Obligations de vigilance à l'égard de la clientèle", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154830", "@fin": "2009-02-01", "#text": "Chapitre Ier : Déclaration de certaines sommes ou opérations.", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000020196709", "@fin": "2999-01-01", "#text": "Chapitre Ier : Obligations relatives à la lutte contre le blanchiment des capitaux et le financement du terrorisme", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140135", "@fin": "2017-12-30", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes et les loteries, jeux et paris prohibés", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000036365190", "@fin": "2999-01-01", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes, les loteries, jeux et paris prohibés et l'évasion et la fraude fiscales", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020196607", "@fin": "2016-12-03", "@num": "L561-14-1", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033517611", "@fin": "2018-01-01", "@num": "L561-14-1", "@etat": "ABROGE", "@debut": "2016-12-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article L. 561-5 s'appliquent aux bons, titres et contrats mentionnés à l'article 990 A du code général des impôts.

" } }, "LEGIARTI000006311273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311273", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311273.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A III bis 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273480", "@num": "10", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 10 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162856", "@fin": "1988-12-28", "#text": "PRELEVEMENT D'OFFICE SUR LES BONS ET TITRES ANONYMES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147166", "@fin": "1988-12-28", "#text": "AUTRES DROITS ET TAXES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133877", "@fin": "1988-12-28", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE, IMPOT SUR LES GRANDES FORTUNES, TIMBRE", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés à l'article 125 A-III bis-2° et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque leur détenteur ne communique pas à l'établissement qui assure le paiement des intérêts son identité et son domicile fiscal, soumis d'office à un prélèvement au titre de l'impôt sur les grandes fortunes. Ce prélèvement est assis sur le montant nominal du bon.
\n
" } }, "LEGIARTI000006311274": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-28", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311274", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311274.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A III bis 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986, en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162856", "@fin": "1988-12-28", "#text": "PRELEVEMENT D'OFFICE SUR LES BONS ET TITRES ANONYMES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147166", "@fin": "1988-12-28", "#text": "AUTRES DROITS ET TAXES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133877", "@fin": "1988-12-28", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE, IMPOT SUR LES GRANDES FORTUNES, TIMBRE", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés à l'article 125 A-III bis-2° et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque leur détenteur ne communique pas à l'établissement qui assure le paiement des intérêts son identité et son domicile fiscal, soumis d'office à un prélèvement. Ce prélèvement est assis sur le montant nominal du bon.
\n
" } }, "LEGIARTI000006311275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-14", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006311275", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A III bis 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162963", "@fin": "2018-01-01", "#text": "Section 0I : Prélèvement d'office sur les bons et titres anonymes", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés à l'article 125 A-III bis-2° et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque leur détenteur ne communique pas à l'établissement qui assure le paiement des intérêts son identité et son domicile fiscal, soumis d'office à un prélèvement. Ce prélèvement est assis sur le montant nominal du bon.
\n
" } }, "LEGIARTI000006311276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1990-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006311276", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311276.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 125 A III bis 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000350808", "#text": "Loi 90-614 1990-07-12 art. 13 JORF 14 juillet 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000350808", "@nortexte": "ECOX9000077L", "@numtexte": "90-614", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-12" }, { "@id": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162963", "@fin": "2018-01-01", "#text": "Section 0I : Prélèvement d'office sur les bons et titres anonymes", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés au 2° du III bis de l'article 125 A et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque le détenteur n'autorise pas l'établissement qui assure le paiement des intérêts à communiquer son identité et son domicile fiscal à l'administration fiscale, soumis d'office à un prélèvement. Ce prélèvement est assis sur leur montant nominal.
\n
" } }, "LEGIARTI000006311277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "990 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006311277", "URL": "article/LEGI/ARTI/00/00/06/31/12/LEGIARTI000006311277.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0990ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319752", "@num": "97", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 97 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000566799", "#text": "Décret n°97-661 du 28 mai 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000566799", "@nortexte": "BUDF9700021D", "@numtexte": "97-661", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGIARTI000051216342", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000006307295", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308128", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033853283", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298446", "@num": "49 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100779", "@num": "49 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Instruction 1998-05-27 5I-4-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162963", "@fin": "2018-01-01", "#text": "Section 0I : Prélèvement d'office sur les bons et titres anonymes", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147069", "@fin": "2999-01-01", "#text": "Chapitre III : Autres droits et taxes", "@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": "LEGIARTI000006311273", "@fin": "1987-01-01", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311274", "@fin": "1988-12-28", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311275", "@fin": "1990-07-14", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311276", "@fin": "1997-04-11", "@num": "990 A", "@etat": "MODIFIE", "@debut": "1990-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006311277", "@fin": "2018-01-01", "@num": "990 A", "@etat": "ABROGE", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bons mentionnés au 2° du III bis de l'article 125 A et les titres de même nature, quelle que soit leur date d'émission, sont, lorsque le détenteur n'autorise pas l'établissement qui assure le paiement des intérêts à communiquer son identité et son domicile fiscal à l'administration fiscale, soumis d'office à un prélèvement. Ce prélèvement est assis sur leur montant nominal.
\n
Les bons et titres mentionnés au 2° du III bis de l'article 125 A ainsi que les bons et contrats de capitalisation mentionnés à l'article 125-0 A et les placements de même nature émis ou souscrits à compter du 1er janvier 1998 sont soumis d'office à un prélèvement assis sur leur montant nominal, lorsque le souscripteur et le bénéficiaire, s'il est différent, n'ont pas autorisé, lors de la souscription, l'établissement auprès duquel les bons, titres ou contrats ont été souscrits à communiquer leur identité et leur domicile fiscal à l'administration fiscale ou lorsque le bon, titre ou contrat a été cédé.
\n
Les dispositions du deuxième alinéa ne sont applicables que si la cession des bons ou contrats de capitalisation souscrits à titre nominatif par une personne physique ne résulte pas d'une transmission entre vifs ou à cause de mort ayant fait l'objet d'une déclaration à l'administration fiscale.
\n
Un décret fixe les modalités d'application des deuxième et troisième alinéas.
" } }, "LEGIARTI000020196665": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L561-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-03", "DATE_DEBUT": "2009-02-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020196665", "URL": "article/LEGI/ARTI/00/00/20/19/66/LEGIARTI000020196665.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020178318", "@num": "19", "#text": "Ordonnance n°2009-104\n du 30 janvier 2009 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020176088", "@nortexte": "ECET0828284R", "@numtexte": "2009-104", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000020178284", "@num": "2", "#text": "Ordonnance n°2009-104\n du 30 janvier 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020176088", "@nortexte": "ECET0828284R", "@numtexte": "2009-104", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000020858510", "@num": "12", "#text": "Ordonnance n°2009-865\n du 15 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020856565", "@nortexte": "ECET0908445R", "@numtexte": "2009-865", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-15" }, { "@id": "LEGITEXT000021263190", "#text": "Arrêté du 10 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021261787", "@nortexte": "ECET0915228A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-10" }, { "@id": "LEGIARTI000027393226", "@num": "56", "#text": "Arrêté du 2 mai 2013 - art. 56 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000029703500", "@num": "63", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000029700770", "@nortexte": "FCPT1423259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000046154992", "@num": "2", "#text": "Arrêté du 5 août 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046150481", "@nortexte": "ECOT2222069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-05" }, { "@id": "LEGIARTI000022153686", "@num": "A823-37", "#text": "Code de commerce - art. A823-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086989", "@num": "A951-3-3", "#text": "Code de la sécurité sociale. - art. A951-3-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021279843", "@num": "A310-6", "#text": "Code des assurances - art. A310-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041593457", "@num": "D315-2", "#text": "Code monétaire et financier - art. D315-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372333", "@num": "L312-23", "#text": "Code monétaire et financier - art. L312-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037294481", "@num": "L312-4-1", "#text": "Code monétaire et financier - art. L312-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577809", "@num": "L561-10", "#text": "Code monétaire et financier - art. L561-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517667", "@num": "L561-10-1", "#text": "Code monétaire et financier - art. L561-10-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196628", "@num": "L561-10-2", "#text": "Code monétaire et financier - art. L561-10-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361200", "@num": "L561-10-3", "#text": "Code monétaire et financier - art. L561-10-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183041", "@num": "L561-13", "#text": "Code monétaire et financier - art. L561-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517561", "@num": "L561-15", "#text": "Code monétaire et financier - art. L561-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179037", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577726", "@num": "L561-2-1", "#text": "Code monétaire et financier - art. L561-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196371", "@num": "L561-45", "#text": "Code monétaire et financier - art. L561-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051558668", "@num": "L561-7", "#text": "Code monétaire et financier - art. L561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570092", "@num": "L561-7-1", "#text": "Code monétaire et financier - art. L561-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577826", "@num": "L561-8", "#text": "Code monétaire et financier - art. L561-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577821", "@num": "L561-9", "#text": "Code monétaire et financier - art. L561-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033513703", "@num": "L561-9-1", "#text": "Code monétaire et financier - art. L561-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614487", "@num": "L713-4", "#text": "Code monétaire et financier - art. L713-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614470", "@num": "L713-6", "#text": "Code monétaire et financier - art. L713-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614452", "@num": "L713-9", "#text": "Code monétaire et financier - art. L713-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044065597", "@num": "L722-11", "#text": "Code monétaire et financier - art. L722-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044065591", "@num": "L722-9", "#text": "Code monétaire et financier - art. L722-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051558718", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826098", "@num": "R561-10", "#text": "Code monétaire et financier - art. R561-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036822419", "@num": "R561-10-3", "#text": "Code monétaire et financier - art. R561-10-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826106", "@num": "R561-13", "#text": "Code monétaire et financier - art. R561-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592305", "@num": "R561-14", "#text": "Code monétaire et financier - art. R561-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036822471", "@num": "R561-14-1", "#text": "Code monétaire et financier - art. R561-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021020677", "@num": "R561-15", "#text": "Code monétaire et financier - art. R561-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035492948", "@num": "R561-16", "#text": "Code monétaire et financier - art. R561-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826117", "@num": "R561-16-1", "#text": "Code monétaire et financier - art. R561-16-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026460447", "@num": "R561-20", "#text": "Code monétaire et financier - art. R561-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592332", "@num": "R561-20-2", "#text": "Code monétaire et financier - art. R561-20-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826143", "@num": "R561-21", "#text": "Code monétaire et financier - art. R561-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592220", "@num": "R561-5", "#text": "Code monétaire et financier - art. R561-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043332956", "@num": "R561-5-1", "#text": "Code monétaire et financier - art. R561-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577229", "@num": "R561-5-2", "#text": "Code monétaire et financier - art. R561-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577231", "@num": "R561-5-3", "#text": "Code monétaire et financier - art. R561-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577234", "@num": "R561-5-4", "#text": "Code monétaire et financier - art. R561-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592238", "@num": "R561-6", "#text": "Code monétaire et financier - art. R561-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592250", "@num": "R561-7", "#text": "Code monétaire et financier - art. R561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020196669", "@fin": "2999-01-01", "#text": "Section 3 : Obligations de vigilance à l'égard de la clientèle", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154830", "@fin": "2009-02-01", "#text": "Chapitre Ier : Déclaration de certaines sommes ou opérations.", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000020196709", "@fin": "2999-01-01", "#text": "Chapitre Ier : Obligations relatives à la lutte contre le blanchiment des capitaux et le financement du terrorisme", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140135", "@fin": "2017-12-30", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes et les loteries, jeux et paris prohibés", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000036365190", "@fin": "2999-01-01", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes, les loteries, jeux et paris prohibés et l'évasion et la fraude fiscales", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020196665", "@fin": "2016-12-03", "@num": "L561-5", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033517742", "@fin": "2999-01-01", "@num": "L561-5", "@etat": "VIGUEUR", "@debut": "2016-12-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Avant d'entrer en relation d'affaires avec leur client ou de l'assister dans la préparation ou la réalisation d'une transaction, les personnes mentionnées à l'article L. 561-2 identifient leur client et, le cas échéant, le bénéficiaire effectif de la relation d'affaires par des moyens adaptés et vérifient ces éléments d'identification sur présentation de tout document écrit probant.

Elles identifient dans les mêmes conditions leurs clients occasionnels et, le cas échéant, le bénéficiaire effectif de la relation d'affaires, lorsqu'elles soupçonnent que l'opération pourrait participer au blanchiment des capitaux ou au financement du terrorisme ou, dans des conditions fixées par décret en Conseil d'Etat, lorsque les opérations sont d'une certaine nature ou dépassent un certain montant.

II.-Par dérogation au I, lorsque le risque de blanchiment des capitaux ou de financement du terrorisme paraît faible et dans des conditions fixées par décret en Conseil d'Etat, il peut être procédé uniquement pendant l'établissement de la relation d'affaires à la vérification de l'identité du client et, le cas échéant, du bénéficiaire effectif.

III.-Les personnes mentionnées au 9° de l'article L. 561-2 satisfont à ces obligations en appliquant les mesures prévues à l'article L. 561-13.

IV.-Les conditions d'application des I et II du présent article sont précisées par décret en Conseil d'Etat.

\n
" } }, "LEGIARTI000033512442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033512442", "URL": "article/LEGI/ARTI/00/00/33/51/24/LEGIARTI000033512442.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033558102", "@num": "L561-10", "#text": "Code monétaire et financier - art. L561-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517677", "@num": "L561-10", "#text": "Code monétaire et financier - art. L561-10 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517667", "@num": "L561-10-1", "#text": "Code monétaire et financier - art. L561-10-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517652", "@num": "L561-10-2", "#text": "Code monétaire et financier - art. L561-10-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517645", "@num": "L561-10-3", "#text": "Code monétaire et financier - art. L561-10-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517638", "@num": "L561-11", "#text": "Code monétaire et financier - art. L561-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517625", "@num": "L561-12", "#text": "Code monétaire et financier - art. L561-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517620", "@num": "L561-13", "#text": "Code monétaire et financier - art. L561-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517592", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512785", "@num": "L561-4-1", "#text": "Code monétaire et financier - art. L561-4-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517742", "@num": "L561-5", "#text": "Code monétaire et financier - art. L561-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033512858", "@num": "L561-5-1", "#text": "Code monétaire et financier - art. L561-5-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517733", "@num": "L561-6", "#text": "Code monétaire et financier - art. L561-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517715", "@num": "L561-7", "#text": "Code monétaire et financier - art. L561-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517708", "@num": "L561-8", "#text": "Code monétaire et financier - art. L561-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517689", "@num": "L561-9", "#text": "Code monétaire et financier - art. L561-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033513703", "@num": "L561-9-1", "#text": "Code monétaire et financier - art. L561-9-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033511344", "@nor": "ECFT1628231R", "@num": "2016-1635", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1635 du 1er décembre 2016 renforçant le dispositif français de lutte contre le blanchiment et le financement du terrorisme", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033511344", "@c_titre_court": "Ordonnance n° 2016-1635 du 1er décembre 2016" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2016-1635 du 1er décembre 2016 renforçant le dispositif français de lutte contre le blanchiment et le financement du terrorisme", "@debut": "2016-12-03", "@id_txt": "LEGITEXT000033512437", "@c_titre_court": "Ordonnance n°2016-1635 du 1er décembre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-12-02", "@date_signature": "2016-12-01", "@num_parution_jo": "0280" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033512442", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033511347", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L561-5, Art. L561-6, Art. L561-7, Art. L561-8, Art. L561-9, Art. L561-10, Art. L561-10-1, Art. L561-10-2, Art. L561-10-3, Art. L561-11, Art. L561-12, Art. L561-13, Art. L561-14-1, Art. L561-14-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code monétaire et financier
\n Art. L561-4-1, Art. L561-5-1, Art. L561-9-1\n
\n

\n
" } }, "LEGIARTI000033517742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L561-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-12-03" } }, "META_COMMUN": { "ID": "LEGIARTI000033517742", "URL": "article/LEGI/ARTI/00/00/33/51/77/LEGIARTI000033517742.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000020178318", "@num": "19", "#text": "Ordonnance n°2009-104\n du 30 janvier 2009 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020176088", "@nortexte": "ECET0828284R", "@numtexte": "2009-104", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "LEGIARTI000020858510", "@num": "12", "#text": "Ordonnance n°2009-865\n du 15 juillet 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020856565", "@nortexte": "ECET0908445R", "@numtexte": "2009-865", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-15" }, { "@id": "LEGITEXT000021263190", "#text": "Arrêté du 10 novembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021261787", "@nortexte": "ECET0915228A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-10" }, { "@id": "LEGIARTI000027393226", "@num": "56", "#text": "Arrêté du 2 mai 2013 - art. 56 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000027385232", "@nortexte": "EFIT1304202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-02" }, { "@id": "LEGIARTI000029703500", "@num": "63", "#text": "ARRÊTÉ du 3 novembre 2014 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000029700770", "@nortexte": "FCPT1423259A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-11-03" }, { "@id": "LEGIARTI000033512442", "@num": "3", "#text": "Ordonnance n°2016-1635 du 1er décembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033511344", "@nortexte": "ECFT1628231R", "@numtexte": "2016-1635", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-12-01" }, { "@id": "LEGIARTI000046154992", "@num": "2", "#text": "Arrêté du 5 août 2022 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046150481", "@nortexte": "ECOT2222069A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-08-05" }, { "@id": "LEGIARTI000022153686", "@num": "A823-37", "#text": "Code de commerce - art. A823-37 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038086989", "@num": "A951-3-3", "#text": "Code de la sécurité sociale. - art. A951-3-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021279843", "@num": "A310-6", "#text": "Code des assurances - art. A310-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041593457", "@num": "D315-2", "#text": "Code monétaire et financier - art. D315-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050372333", "@num": "L312-23", "#text": "Code monétaire et financier - art. L312-23 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037294481", "@num": "L312-4-1", "#text": "Code monétaire et financier - art. L312-4-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577809", "@num": "L561-10", "#text": "Code monétaire et financier - art. L561-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517667", "@num": "L561-10-1", "#text": "Code monétaire et financier - art. L561-10-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196628", "@num": "L561-10-2", "#text": "Code monétaire et financier - art. L561-10-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361200", "@num": "L561-10-3", "#text": "Code monétaire et financier - art. L561-10-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183041", "@num": "L561-13", "#text": "Code monétaire et financier - art. L561-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022517561", "@num": "L561-15", "#text": "Code monétaire et financier - art. L561-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179037", "@num": "L561-2", "#text": "Code monétaire et financier - art. L561-2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577726", "@num": "L561-2-1", "#text": "Code monétaire et financier - art. L561-2-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020179107", "@num": "L561-2-2", "#text": "Code monétaire et financier - art. L561-2-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196371", "@num": "L561-45", "#text": "Code monétaire et financier - art. L561-45 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051558668", "@num": "L561-7", "#text": "Code monétaire et financier - art. L561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041570092", "@num": "L561-7-1", "#text": "Code monétaire et financier - art. L561-7-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577826", "@num": "L561-8", "#text": "Code monétaire et financier - art. L561-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577821", "@num": "L561-9", "#text": "Code monétaire et financier - art. L561-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033513703", "@num": "L561-9-1", "#text": "Code monétaire et financier - art. L561-9-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614487", "@num": "L713-4", "#text": "Code monétaire et financier - art. L713-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614470", "@num": "L713-6", "#text": "Code monétaire et financier - art. L713-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614452", "@num": "L713-9", "#text": "Code monétaire et financier - art. L713-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044065597", "@num": "L722-11", "#text": "Code monétaire et financier - art. L722-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044065591", "@num": "L722-9", "#text": "Code monétaire et financier - art. L722-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051558718", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826098", "@num": "R561-10", "#text": "Code monétaire et financier - art. R561-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036822419", "@num": "R561-10-3", "#text": "Code monétaire et financier - art. R561-10-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826106", "@num": "R561-13", "#text": "Code monétaire et financier - art. R561-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592305", "@num": "R561-14", "#text": "Code monétaire et financier - art. R561-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036822471", "@num": "R561-14-1", "#text": "Code monétaire et financier - art. R561-14-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021020677", "@num": "R561-15", "#text": "Code monétaire et financier - art. R561-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035492948", "@num": "R561-16", "#text": "Code monétaire et financier - art. R561-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826117", "@num": "R561-16-1", "#text": "Code monétaire et financier - art. R561-16-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026460447", "@num": "R561-20", "#text": "Code monétaire et financier - art. R561-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592332", "@num": "R561-20-2", "#text": "Code monétaire et financier - art. R561-20-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050826143", "@num": "R561-21", "#text": "Code monétaire et financier - art. R561-21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592220", "@num": "R561-5", "#text": "Code monétaire et financier - art. R561-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043332956", "@num": "R561-5-1", "#text": "Code monétaire et financier - art. R561-5-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577229", "@num": "R561-5-2", "#text": "Code monétaire et financier - art. R561-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577231", "@num": "R561-5-3", "#text": "Code monétaire et financier - art. R561-5-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041577234", "@num": "R561-5-4", "#text": "Code monétaire et financier - art. R561-5-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592238", "@num": "R561-6", "#text": "Code monétaire et financier - art. R561-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592250", "@num": "R561-7", "#text": "Code monétaire et financier - art. R561-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020196669", "@fin": "2999-01-01", "#text": "Section 3 : Obligations de vigilance à l'égard de la clientèle", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154830", "@fin": "2009-02-01", "#text": "Chapitre Ier : Déclaration de certaines sommes ou opérations.", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000020196709", "@fin": "2999-01-01", "#text": "Chapitre Ier : Obligations relatives à la lutte contre le blanchiment des capitaux et le financement du terrorisme", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140135", "@fin": "2017-12-30", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes et les loteries, jeux et paris prohibés", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000036365190", "@fin": "2999-01-01", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes, les loteries, jeux et paris prohibés et l'évasion et la fraude fiscales", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020196665", "@fin": "2016-12-03", "@num": "L561-5", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033517742", "@fin": "2999-01-01", "@num": "L561-5", "@etat": "VIGUEUR", "@debut": "2016-12-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Avant d'entrer en relation d'affaires avec leur client ou de l'assister dans la préparation ou la réalisation d'une transaction, les personnes mentionnées à l'article L. 561-2 :

1° Identifient leur client et, le cas échéant, le bénéficiaire effectif au sens de l'article L. 561-2-2 ;

2° Vérifient ces éléments d'identification sur présentation de tout document écrit à caractère probant.

II. – Elles identifient et vérifient dans les mêmes conditions que celles prévues au I l'identité de leurs clients occasionnels et, le cas échéant, de leurs bénéficiaires effectifs, lorsqu'elles soupçonnent qu'une opération pourrait participer au blanchiment des capitaux ou au financement du terrorisme ou lorsque les opérations sont d'une certaine nature ou dépassent un certain montant.

III. – Lorsque le client souscrit ou adhère à un contrat d'assurance-vie ou de capitalisation, les personnes concernées identifient et vérifient également l'identité des bénéficiaires de ces contrats et le cas échéant des bénéficiaires effectifs de ces bénéficiaires.

IV. – Par dérogation au I, lorsque le risque de blanchiment des capitaux ou de financement du terrorisme paraît faible et que c'est nécessaire pour ne pas interrompre l'exercice normal de l'activité, les obligations mentionnées au 2° dudit I peuvent être satisfaites durant l'établissement de la relation d'affaires.

V. – Les conditions d'application du présent article sont précisées par décret en Conseil d'Etat.

" } }, "LEGIARTI000036377422": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036377422", "URL": "article/LEGI/ARTI/00/00/36/37/74/LEGIARTI000036377422.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006162963", "#text": "Code général des impôts, CGI. - Section 0I : Prélèvement d'office sur les bons ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428142", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428128", "@num": "122", "#text": "Code général des impôts, CGI. - art. 122 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428110", "@num": "124 C", "#text": "Code général des impôts, CGI. - art. 124 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428060", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428079", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428268", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428041", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427299", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426234", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428027", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427988", "@num": "150-0 B quinquies", "#text": "Code général des impôts, CGI. - art. 150-0 B quinquies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428009", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427878", "@num": "150-0 D", "#text": "Code général des impôts, CGI. - art. 150-0 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427827", "@num": "150-0 F", "#text": "Code général des impôts, CGI. - art. 150-0 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427763", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427638", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427629", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427604", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364711", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427297", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427551", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033821727", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427472", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427452", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427428", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426118", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427395", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427348", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427356", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427331", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428195", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427020", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427255", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427240", "@num": "L214-31", "#text": "Code monétaire et financier - art. L214-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427191", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431309", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427159", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033834605", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427084", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427038", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036525926", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037463903", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037463880", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377383", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377389", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036377422", "@fin": "2022-01-01", "@num": "28", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988836", "@fin": "2025-02-16", "@num": "28", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051216342", "@fin": "2999-01-01", "@num": "28", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339236", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à V.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 13, Art. 39, Art. 117 quater, Art. 119 bis, Art. 122, Art. 124 B, Art. 124 C, Art. 124 D, Art. 125-0 A, Art. 125 A, Art. 125 D, Art. 137 bis, Art. 150 ter, Art. 150-0 B ter, Art. 150-0 B quinquies, Art. 150-0 D, Art. 150-0 D ter, Art. 150-0 F, Art. 157, Art. 158, Art. 163 bis G, Art. 163 quinquies C, Art. 167 bis, Art. 170, Art. 182 A ter, Art. 187, Art. 197, Art. 200 A, Art. 219 bis, Art. 223 sexies, Art. 242 ter, Art. 242 quater, Art. 244 bis B, Art. 1391 B ter, Art. 1417, Art. 1649 quater B quater, Art. 1678 quater\n
\n

-Code de la construction et de l'habitation.
\nArt. L315-4\n
\n

-Code monétaire et financier
\nArt. L214-30, Art. L214-31, Art. L221-32-5, Art. L561-14-2, Art. L765-13\n
\n

-Code de la sécurité sociale.
\nArt. L136-6, Art. L136-7\n
\n

-Livre des procédures fiscales
\nArt. L16 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Section 0I : Prélèvement d'office sur les bons et titres anonymes, Art. 990 A, Art. 990 B, Art. 990 C\n
\n

-Code monétaire et financier
\nArt. L561-14-1 \n
\n

VI.-A.-Le présent article s'applique aux impositions dont le fait générateur intervient à compter du 1er janvier 2018, sous réserve des B à H du présent VI.
\n
B.-Le a du 14° du I s'applique à compter du 1er janvier 2018, et le b du même 14° et le c du 27° du même I s'appliquent aux opérations d'apport réalisées à compter de cette même date.
\n
C.-Le 17° du I s'applique aux cessions et rachats réalisés du 1er janvier 2018 au 31 décembre 2022 ainsi que, le cas échéant, aux compléments de prix afférents à ces mêmes opérations et perçus entre ces mêmes dates.
\n
Toutefois, le complément de prix perçu à compter du 1er janvier 2018 et afférent à une cession pour laquelle s'est appliqué l'abattement fixe prévu à l'article 150-0 D ter du code général des impôts, dans sa rédaction antérieure à la présente loi, est réduit le cas échéant de la fraction d'abattement fixe non utilisée au titre de cette même cession. Dans ce cas, l'abattement mentionné aux 1 ter ou 1 quater de l'article 150-0 D du même code, dans sa rédaction résultant de la présente loi, ne s'applique pas au reliquat de gain net imposable. Ce dernier abattement peut toutefois s'appliquer lorsque le contribuable renonce au bénéfice de l'abattement fixe précité.
\n
D.-Le 23° et le b du 27° du I s'appliquent aux transferts de domicile fiscal hors de France intervenus à compter du 1er janvier 2018.
\n
E.-Les 24°, 35° et 36° du I s'appliquent aux revenus perçus et gains réalisés à compter du 1er janvier 2018.
\n
F.-Le 19° du I et le II s'appliquent aux plans et comptes ouverts à compter du 1er janvier 2018.
\n
G.-Le présent article s'applique :
\n
1° A l'avantage salarial mentionné au I de l'article 80 quaterdecies du code général des impôts afférent aux actions gratuites dont l'attribution a été autorisée par une décision de l'assemblée générale extraordinaire postérieure à la publication de la présente loi.
\n
Toutefois, l'abattement fixe mentionné à l'article 150-0 D ter du code général des impôts, dans sa rédaction résultant de la présente loi, s'applique à l'avantage salarial mentionné au I de l'article 80 quaterdecies du même code afférent aux actions gratuites dont l'attribution a été autorisée par une décision de l'assemblée générale extraordinaire prise entre le 8 août 2015 et la date de la publication de la présente loi. Cet abattement s'applique en priorité sur le gain mentionné au V du même article 80 quaterdecies puis, pour le surplus éventuel, sur l'avantage salarial précité.
\n
Dans le cas prévu au deuxième alinéa du présent 1°, l'application de l'abattement fixe mentionné à l'article 150-0 D ter du code général des impôts est exclusive de celle de l'abattement mentionné au 1 de l'article 150-0 D du même code dans sa rédaction antérieure à la présente loi. Ce dernier abattement peut toutefois s'appliquer lorsque le contribuable renonce à l'application de l'abattement fixe précité ;
\n
2° Aux bons de souscription de parts de créateur d'entreprise mentionnés à l'article 163 bis G du code général des impôts attribués à compter du 1er janvier 2018.
\n
H.-En cas de remise en cause, à compter de l'imposition des revenus de l'année 2018, des abattements mentionnés au I de l'article 150-0 D ter du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017, dans les conditions prévues au IV du même article 150-0 D ter, ou du report d'imposition prévu à l'article 150-0 D bis du même code dans sa rédaction en vigueur au 31 décembre 2013, dans les conditions prévues au premier alinéa du III bis du même article 150-0 D bis, la plus-value concernée n'est alors réduite de l'abattement mentionné au 1 de l'article 150-0 D du même code dans sa rédaction en vigueur au titre de l'année de sa réalisation que si l'imposition de ce gain est établie dans les conditions prévues au 2 de l'article 200 A du même code dans sa rédaction résultant de la présente loi.
\n
VII.-Un comité de suivi placé auprès du Premier ministre est chargé de veiller au suivi de la mise en œuvre et de l'évaluation des réformes fiscales favorisant la réorientation de l'épargne vers les investissements productifs. Avant le dépôt du projet de loi de finances pour 2020, il établit un rapport public exposant l'état des évaluations réalisées.

\n
" } }, "LEGIARTI000044988836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "28", "ETAT": "MODIFIE", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044988836", "URL": "article/LEGI/ARTI/00/00/44/98/88/LEGIARTI000044988836.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794418", "@num": "19", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000036428175", "@num": "117 quater", "#text": "Code général des impôts, CGI. - art. 117 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526673", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428128", "@num": "122", "#text": "Code général des impôts, CGI. - art. 122 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428117", "@num": "124 B", "#text": "Code général des impôts, CGI. - art. 124 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428110", "@num": "124 C", "#text": "Code général des impôts, CGI. - art. 124 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526745", "@num": "125 A", "#text": "Code général des impôts, CGI. - art. 125 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428046", "@num": "125 D", "#text": "Code général des impôts, CGI. - art. 125 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044906369", "#text": "Code général des impôts, CGI. - art. 125-0 A, v. 32.3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037991024", "@num": "13", "#text": "Code général des impôts, CGI. - art. 13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989152", "@num": "137 bis", "#text": "Code général des impôts, CGI. - art. 137 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044907069", "#text": "Code général des impôts, CGI. - art. 1417, v. 51.2 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526716", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687698", "@num": "150-0 B quinquies", "#text": "Code général des impôts, CGI. - art. 150-0 B quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427840", "@num": "150-0 D ter", "#text": "Code général des impôts, CGI. - art. 150-0 D ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044912330", "#text": "Code général des impôts, CGI. - art. 150-0 D, v. 32.4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427827", "@num": "150-0 F", "#text": "Code général des impôts, CGI. - art. 150-0 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044905748", "#text": "Code général des impôts, CGI. - art. 157, v. 36.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983195", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464358", "@num": "163 bis G", "#text": "Code général des impôts, CGI. - art. 163 bis G (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464278", "@num": "163 quinquies C", "#text": "Code général des impôts, CGI. - art. 163 quinquies C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873162", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687513", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427286", "@num": "1678 quater", "#text": "Code général des impôts, CGI. - art. 1678 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467353", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042340433", "@num": "182 A ter", "#text": "Code général des impôts, CGI. - art. 182 A ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978714", "@num": "187", "#text": "Code général des impôts, CGI. - art. 187 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978323", "@num": "197", "#text": "Code général des impôts, CGI. - art. 197 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909847", "@num": "200 A", "#text": "Code général des impôts, CGI. - art. 200 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427378", "@num": "219 bis", "#text": "Code général des impôts, CGI. - art. 219 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427364", "@num": "223 sexies", "#text": "Code général des impôts, CGI. - art. 223 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042909872", "@num": "242 quater", "#text": "Code général des impôts, CGI. - art. 242 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687167", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044983618", "@num": "244 bis B", "#text": "Code général des impôts, CGI. - art. 244 bis B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978650", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311277", "@num": "990 A", "#text": "Code général des impôts, CGI. - art. 990 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311280", "@num": "990 B", "#text": "Code général des impôts, CGI. - art. 990 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471956", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427255", "@num": "L214-30", "#text": "Code monétaire et financier - art. L214-30 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042912983", "@num": "L214-31", "#text": "Code monétaire et financier - art. L214-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471603", "@num": "L221-32-5", "#text": "Code monétaire et financier - art. L221-32-5 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033517611", "@num": "L561-14-1", "#text": "Code monétaire et financier - art. L561-14-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044907541", "#text": "Code de la sécurité sociale. - art. L136-7, v. 37.2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427279", "@num": "L315-4", "#text": "Code de la construction et de l'habitation. - art. L315-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037463903", "@fin": "2999-01-01", "#text": "B : Mesures fiscales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037463880", "@fin": "2999-01-01", "#text": "I : IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377383", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377389", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036377422", "@fin": "2022-01-01", "@num": "28", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044988836", "@fin": "2025-02-16", "@num": "28", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051216342", "@fin": "2999-01-01", "@num": "28", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339236", "@fin": "2999-01-01", "@num": "28", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I à V.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.\n
\nArt. 13, Art. 39, Art. 117 quater, Art. 119 bis, Art. 122, Art. 124 B, Art. 124 C, Art. 124 D, Art. 125-0 A, Art. 125 A, Art. 125 D, Art. 137 bis, Art. 150 ter, Art. 150-0 B ter, Art. 150-0 B quinquies, Art. 150-0 D, Art. 150-0 D ter, Art. 150-0 F, Art. 157, Art. 158, Art. 163 bis G, Art. 163 quinquies C, Art. 167 bis, Art. 170, Art. 182 A ter, Art. 187, Art. 197, Art. 200 A, Art. 219 bis, Art. 223 sexies, Art. 242 ter, Art. 242 quater, Art. 244 bis B, Art. 1391 B ter, Art. 1417, Art. 1649 quater B quater, Art. 1678 quater\n
\n

-Code de la construction et de l'habitation.\n
\nArt. L315-4\n
\n

-Code monétaire et financier\n
\nArt. L214-30, Art. L214-31, Art. L221-32-5, Art. L561-14-2, Art. L765-13\n
\n

-Code de la sécurité sociale.\n
\nArt. L136-6, Art. L136-7\n
\n

-Livre des procédures fiscales\n
\nArt. L16 \n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.\n
Sct. Section 0I : Prélèvement d'office sur les bons et titres anonymes, Art. 990 A, Art. 990 B, Art. 990 C\n
\n

-Code monétaire et financier\n
\nArt. L561-14-1 \n
\n

VI.-A.-Le présent article s'applique aux impositions dont le fait générateur intervient à compter du 1er janvier 2018, sous réserve des B à H du présent VI.

B.-Le a du 14° du I s'applique à compter du 1er janvier 2018, et le b du même 14° et le c du 27° du même I s'appliquent aux opérations d'apport réalisées à compter de cette même date.

C.-Le 17° du I s'applique aux cessions et rachats réalisés du 1er janvier 2018 au 31 décembre 2024 ainsi que, le cas échéant, aux compléments de prix afférents à ces mêmes opérations et perçus entre ces mêmes dates.

Toutefois, le complément de prix perçu à compter du 1er janvier 2018 et afférent à une cession pour laquelle s'est appliqué l'abattement fixe prévu à l'article 150-0 D ter du code général des impôts, dans sa rédaction antérieure à la présente loi, est réduit le cas échéant de la fraction d'abattement fixe non utilisée au titre de cette même cession. Dans ce cas, l'abattement mentionné aux 1 ter ou 1 quater de l'article 150-0 D du même code, dans sa rédaction résultant de la présente loi, ne s'applique pas au reliquat de gain net imposable. Ce dernier abattement peut toutefois s'appliquer lorsque le contribuable renonce au bénéfice de l'abattement fixe précité.

D.-Le 23° et le b du 27° du I s'appliquent aux transferts de domicile fiscal hors de France intervenus à compter du 1er janvier 2018.

E.-Les 24°, 35° et 36° du I s'appliquent aux revenus perçus et gains réalisés à compter du 1er janvier 2018.

F.-Le 19° du I et le II s'appliquent aux plans et comptes ouverts à compter du 1er janvier 2018.

G.-Le présent article s'applique :

1° A l'avantage salarial mentionné au I de l'article 80 quaterdecies du code général des impôts afférent aux actions gratuites dont l'attribution a été autorisée par une décision de l'assemblée générale extraordinaire postérieure à la publication de la présente loi.

Toutefois, l'abattement fixe mentionné à l'article 150-0 D ter du code général des impôts, dans sa rédaction résultant de la présente loi, s'applique à l'avantage salarial mentionné au I de l'article 80 quaterdecies du même code afférent aux actions gratuites dont l'attribution a été autorisée par une décision de l'assemblée générale extraordinaire prise entre le 8 août 2015 et la date de la publication de la présente loi. Cet abattement s'applique en priorité sur le gain mentionné au V du même article 80 quaterdecies puis, pour le surplus éventuel, sur l'avantage salarial précité.

Dans le cas prévu au deuxième alinéa du présent 1°, l'application de l'abattement fixe mentionné à l'article 150-0 D ter du code général des impôts est exclusive de celle de l'abattement mentionné au 1 de l'article 150-0 D du même code dans sa rédaction antérieure à la présente loi. Ce dernier abattement peut toutefois s'appliquer lorsque le contribuable renonce à l'application de l'abattement fixe précité ;

2° Aux bons de souscription de parts de créateur d'entreprise mentionnés à l'article 163 bis G du code général des impôts attribués à compter du 1er janvier 2018.

H.-En cas de remise en cause, à compter de l'imposition des revenus de l'année 2018, des abattements mentionnés au I de l'article 150-0 D ter du code général des impôts dans sa rédaction en vigueur au 31 décembre 2017, dans les conditions prévues au IV du même article 150-0 D ter, ou du report d'imposition prévu à l'article 150-0 D bis du même code dans sa rédaction en vigueur au 31 décembre 2013, dans les conditions prévues au premier alinéa du III bis du même article 150-0 D bis, la plus-value concernée n'est alors réduite de l'abattement mentionné au 1 de l'article 150-0 D du même code dans sa rédaction en vigueur au titre de l'année de sa réalisation que si l'imposition de ce gain est établie dans les conditions prévues au 2 de l'article 200 A du même code dans sa rédaction résultant de la présente loi.

VII.-Un comité de suivi placé auprès du Premier ministre est chargé de veiller au suivi de la mise en œuvre et de l'évaluation des réformes fiscales favorisant la réorientation de l'épargne vers les investissements productifs. Avant le dépôt du projet de loi de finances pour 2020, il établit un rapport public exposant l'état des évaluations réalisées.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311276", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020196665", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033517742", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033512442", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000044988836", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006311275", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036377422", "cible": false, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006311273", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311277", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006311274", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000033517611", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033517611", "liens_entrants": true }

Article L561-14-1 AUTONOME ABROGE, en vigueur du 03/12/2016 au 01/01/2018 (Code monétaire et financier)