{ "article": { "LEGIARTI000033760959": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033760959", "URL": "article/LEGI/ARTI/00/00/33/76/09/LEGIARTI000033760959.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033760566", "@num": "3", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006825457", "@num": "L443-6-2", "#text": "Code de la construction et de l'habitation. - art. L443-6-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197177", "@fin": "2006-03-26", "#text": "3 : Exemptions temporaires", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000034012336", "@fin": "2999-01-01", "#text": "3 : Société civile immobilière d'accession progressive à la propriété", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191572", "@fin": "2999-01-01", "#text": "I : Revenus fonciers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000048098985", "@fin": "2017-01-01", "@num": "16", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033760959", "@fin": "2999-01-01", "@num": "16", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les revenus des logements donnés en location à leurs associés par les sociétés civiles immobilières d'accession progressive à la propriété fonctionnant conformément aux articles L. 443-6-2 à L. 443-6-13 du code de la construction et de l'habitation sont exonérés d'impôt sur le revenu.

" } }, "LEGIARTI000006825457": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L443-6-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006825457", "URL": "article/LEGI/ARTI/00/00/06/82/54/LEGIARTI000006825457.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "UCAXXXXXXXX1X443L006XXCA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000516442", "#text": "Décret 78-621 1978-05-31 JORF 8 JUIN 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006826027", "@num": "34", "#text": "Loi n°2006-872 du 13 juillet 2006 - art. 34 () JORF 16 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000238980", "@nortexte": "SOCX0500245L", "@numtexte": "2006-872", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2006-07-13" }, { "@id": "LEGIARTI000039049603", "@num": "Annexe à l'article R422-1", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039049534", "@num": "Annexe à l'article R422-6", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R422-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042116925", "@num": "Annexe à l'article R443-9-4", "#text": "Code de la construction et de l'habitation. - art. Annexe à l'article R443-9-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825011", "@num": "L353-14", "#text": "Code de la construction et de l'habitation. - art. L353-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045211496", "@num": "L411-3", "#text": "Code de la construction et de l'habitation. - art. L411-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038834247", "@num": "L411-4", "#text": "Code de la construction et de l'habitation. - art. L411-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825589", "@num": "L421-1", "#text": "Code de la construction et de l'habitation. - art. L421-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037668612", "@num": "L421-2", "#text": "Code de la construction et de l'habitation. - art. L421-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399637", "@num": "L421-4", "#text": "Code de la construction et de l'habitation. - art. L421-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030545875", "@num": "L422-2", "#text": "Code de la construction et de l'habitation. - art. L422-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049399505", "@num": "L422-3", "#text": "Code de la construction et de l'habitation. - art. L422-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825388", "@num": "L441-1", "#text": "Code de la construction et de l'habitation. - art. L441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825467", "@num": "L443-6-12", "#text": "Code de la construction et de l'habitation. - art. L443-6-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825459", "@num": "L443-6-4", "#text": "Code de la construction et de l'habitation. - art. L443-6-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825461", "@num": "L443-6-6", "#text": "Code de la construction et de l'habitation. - art. L443-6-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825462", "@num": "L443-6-7", "#text": "Code de la construction et de l'habitation. - art. 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Les sociétés civiles immobilières d'accession progressive à la propriété ont pour objet la détention, la gestion et l'entretien des immeubles ayant fait l'objet d'un apport par un organisme d'habitations à loyer modéré, en vue de leur division en fractions destinées à être louées à des personnes physiques dont les ressources ne dépassent pas, à leur entrée dans les lieux, les plafonds fixés en application des dispositions de l'article L. 441-1 et à être éventuellement attribuées en propriété aux associés.
\n
Les statuts de ces sociétés répartissent les droits composant le capital social en lots divisibles de parts. Chaque lot divisible de parts représente un logement et ses locaux accessoires s'il y a lieu, correspondant à un ou plusieurs lots définis à l'état descriptif de division. Ces statuts sont conformes à des clauses types approuvées par décret en Conseil d'Etat.
" } }, "LEGIARTI000033760566": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033760566", "URL": "article/LEGI/ARTI/00/00/33/76/05/LEGIARTI000033760566.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033760959", "@num": "16", "#text": "Code général des impôts, CGI. - art. 16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033867779", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033867774", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760522", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2017-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000033760528", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2017-01-01" } ] }, "@cid": "JORFTEXT000033734169", "@nor": "ECFX1623958L", "@num": "2016-1917", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033734169", "@c_titre_court": "LOI n° 2016-1917 du 29 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1917 du 29 décembre 2016 de finances pour 2017 (1)", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000033760521", "@c_titre_court": "LOI n°2016-1917 du 29 décembre 2016" } ], "@date_publi": "2016-12-30", "@date_signature": "2016-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033760566", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033734181", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 16\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006825457", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000033760959", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033760566", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000033760959", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033760959", "liens_entrants": true }

Article 16 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2017 (Code général des impôts)