{ "article": { "LEGIARTI000036354130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036354130", "URL": "article/LEGI/ARTI/00/00/36/35/41/LEGIARTI000036354130.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036364141", "@num": "1040", "#text": "Code général des impôts, CGI. - art. 1040 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364132", "@num": "1040 bis", "#text": "Code général des impôts, CGI. - art. 1040 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000036624351", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES NON RATTACHÉES", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036353986", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036353988", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2017-12-30" } ] }, "@cid": "JORFTEXT000036298548", "@nor": "CPAX1730321L", "@num": "2017-1775", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036298548", "@c_titre_court": "LOI n° 2017-1775 du 28 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 (1)", "@debut": "2017-12-30", "@id_txt": "LEGITEXT000036353980", "@c_titre_court": "LOI n° 2017-1775 du 28 décembre 2017" } ], "@date_publi": "2017-12-29", "@date_signature": "2017-12-28", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000036354130", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036298582", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1040, Art. 1040 bis, Art. 1654\n
\n

\n
" } }, "LEGIARTI000036364115": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1654", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-12-30", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036364115", "URL": "article/LEGI/ARTI/00/00/36/36/41/LEGIARTI000036364115.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006420914", "@num": "18", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000036354130", "@num": "22", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036364141", "@num": "1040", "#text": "Code général des impôts, CGI. - art. 1040 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302684", "@num": "133", "#text": "Code général des impôts, CGI. - art. 133", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311530", "@num": "1382", "#text": "Code général des impôts, CGI. - art. 1382", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311560", "@num": "1394", "#text": "Code général des impôts, CGI. - art. 1394", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306130", "@num": "1449", "#text": "Code général des impôts, CGI. - art. 1449", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022335768", "@num": "1961", "#text": "Code général des impôts, CGI. - art. 1961 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308498", "@num": "207", "#text": "Code général des impôts, CGI. - art. 207", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302272", "@num": "38 quinquies A", "#text": "Code général des impôts, CGI. - art. 38 quinquies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162978", "@fin": "2999-01-01", "#text": "I : Établissements publics et autres organismes", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147108", "@fin": "2999-01-01", "#text": "Chapitre II : Régime de certains organismes et sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000049223889", "@fin": "1951-12-19", "@num": "1654", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049405283", "@fin": "1954-08-15", "@num": "1654", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049607417", "@fin": "1979-07-01", "@num": "1654", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312617", "@fin": "1983-01-01", "@num": "1654", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312618", "@fin": "2007-02-21", "@num": "1654", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312619", "@fin": "2017-12-30", "@num": "1654", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364115", "@fin": "2019-12-30", "@num": "1654", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466006", "@fin": "2999-01-01", "@num": "1654", "@etat": "VIGUEUR", "@debut": "2019-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements publics, les exploitations industrielles ou commerciales de l'Etat ou des collectivités locales, les entreprises concessionnaires ou subventionnées, les entreprises bénéficiant de statuts, de privilèges, d'avances directes ou indirectes ou de garanties accordées par l'Etat ou les collectivités locales, les entreprises dans lesquelles l'Etat ou les collectivités locales ont des participations, les organismes ou groupements de répartition, de distribution ou de coordination, créés sur l'ordre ou avec le concours ou sous le contrôle de l'Etat ou des collectivités locales doivent sous réserve des dispositions des articles 133,207,208,1040, 1040 bis, 1382,1394 et 1449 à 1463 acquitter, dans les conditions de droit commun, les impôts et taxes de toute nature auxquels seraient assujetties des entreprises privées effectuant les mêmes opérations.

La Banque de France acquitte les impôts dans les conditions de droit commun, sous réserve des dispositions de l'article 38 quinquies A.\n

" } }, "LEGIARTI000036364132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1040 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036364132", "URL": "article/LEGI/ARTI/00/00/36/36/41/LEGIARTI000036364132.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036354130", "@num": "22", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000039793075", "@num": "17", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041466033", "@num": "L719-14", "#text": "Code de l'éducation - art. L719-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071191", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179751", "@fin": "2018-02-08", "#text": "4° : Etat", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000036586620", "@fin": "2999-01-01", "#text": "4° : Etat et établissements publics de l'Etat", "@debut": "2018-02-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162651", "@fin": "2999-01-01", "#text": "Section II : Collectivités publiques, établissements publics ou d'utilité publique", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000018619128", "@fin": "2013-01-01", "@num": "1040 bis", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022335749", "@fin": "2013-06-07", "@num": "1040 bis", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517786", "@fin": "2017-12-30", "@num": "1040 bis", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036364132", "@fin": "2020-01-01", "@num": "1040 bis", "@etat": "ABROGE", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice du dernier alinéa du I de l'article 1040, les transferts à titre gratuit de biens mobiliers et immobiliers effectués dans les conditions prévues à l'article L. 719-14 du code de l'éducation sont exonérés du paiement des droits d'enregistrement, de la taxe de publicité foncière et de la contribution prévue à l'article 879 du présent code.

" } }, "LEGIARTI000036364141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1040", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036364141", "URL": "article/LEGI/ARTI/00/00/36/36/41/LEGIARTI000036364141.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036354130", "@num": "22", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 22", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000036364115", "@num": "1654", "#text": "Code général des impôts, CGI. - art. 1654 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305214", "@num": "664", "#text": "Code général des impôts, CGI. - art. 664", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047621556", "@num": "170", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179751", "@fin": "2018-02-08", "#text": "4° : Etat", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000036586620", "@fin": "2999-01-01", "#text": "4° : Etat et établissements publics de l'Etat", "@debut": "2018-02-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162651", "@fin": "2999-01-01", "#text": "Section II : Collectivités publiques, établissements publics ou d'utilité publique", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147070", "@fin": "2999-01-01", "#text": "Chapitre IV : Régimes spéciaux et exonérations de portée générale", "@debut": "1952-02-14" } ] }, "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": "LEGIARTI000049058444", "@fin": "1954-08-15", "@num": "1040", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000049590322", "@fin": "1979-07-01", "@num": "1040", "@etat": "ABROGE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305767", "@fin": "2006-01-01", "@num": "1040", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305768", "@fin": "2017-12-30", "@num": "1040", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364141", "@fin": "2020-01-01", "@num": "1040", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041466023", "@fin": "2999-01-01", "@num": "1040", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les acquisitions et échanges faits par l'Etat, les partages de biens entre lui et les particuliers, et tous autres actes faits à ce sujet sont exonérés des droits d'enregistrement et de la taxe de publicité foncière.

Cette disposition n'est pas applicable aux établissements publics de l'Etat.
\n
\n Toutefois, elle est applicable aux établissements publics scientifiques, d'enseignement, d'assistance et de bienfaisance, et aux établissements publics fonciers créés en application des articles L. 321-1 à L. 321-13 du code de l'urbanisme.

II. – Sauf lorsque la taxe de publicité foncière tient lieu des droits d'enregistrement en application de l'article 664, les formalités afférentes aux actes autres que ceux visés au I et dont les frais incomberaient légalement à l'Etat, sont exonérées de ladite taxe.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036364132", "cible": true, "cidtexte": "JORFTEXT000036298548", "id": "LEGIARTI000036354130", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036364115", "cible": true, "cidtexte": "JORFTEXT000036298548", "id": "LEGIARTI000036354130", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036364141", "cible": true, "cidtexte": "JORFTEXT000036298548", "id": "LEGIARTI000036354130", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036354130", "liens_entrants": true }

Article 22 ENTIEREMENT_MODIF (LOI n° 2017-1775 du 28 décembre 2017 de finances rectificative pour 2017 (1))