{ "article": { "LEGIARTI000036426313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1413 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036426313", "URL": "article/LEGI/ARTI/00/00/36/42/63/LEGIARTI000036426313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1413 bis résultant des dispositions du 20° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036377634", "@num": "5", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000036426322", "@num": "1407 bis", "#text": "Code général des impôts, CGI. - art. 1407 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311604", "@num": "1414", "#text": "Code général des impôts, CGI. - art. 1414", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179809", "@fin": "2023-12-31", "#text": "IV : Exonérations et dégrèvements d'office", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000048836988", "@fin": "2999-01-01", "#text": "IV : Exonérations et dégrèvements", "@debut": "2023-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162660", "@fin": "2999-01-01", "#text": "Section III : Taxe d'habitation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000006306090", "@fin": "2000-07-14", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306091", "@fin": "2016-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031844238", "@fin": "2018-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426313", "@fin": "2020-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036442168", "@fin": "2021-01-01", "@num": "1413 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000041465199", "@fin": "2023-01-01", "@num": "1413 bis", "@etat": "ABROGE", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions du 2° du I et du I bis de l'article 1414 de l'article 1414 A et de l'article 1414 C ne sont pas applicables aux contribuables passibles de l'impôt sur la fortune immobilière au titre de l'année précédant celle de l'imposition à la taxe d'habitation.

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(Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036384995", "#text": "Code général des impôts, CGI. - Chapitre II bis : Impôt sur la fortune immobili... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036384997", "#text": "Code général des impôts, CGI. - Section I : Champ d'application (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162961", "#text": "Code général des impôts, CGI. - Section I : Champ d'application (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385001", "#text": "Code général des impôts, CGI. - Section II : Assiette de l'impôt (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162962", "#text": "Code général des impôts, CGI. - Section II : Assiette de l'impôt (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162633", "#text": "Code général des impôts, CGI. - Section III : Biens exonérés (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385025", "#text": "Code général des impôts, CGI. - Section III : Règles de l'évaluation des biens (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162634", "#text": "Code général des impôts, CGI. - Section IV : Biens professionnels (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385029", "#text": "Code général des impôts, CGI. - Section IV : Passif déductible (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385049", "#text": "Code général des impôts, CGI. - Section MII : Contrôle (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385033", "#text": "Code général des impôts, CGI. - Section V : Actifs exonérés (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162635", "#text": "Code général des impôts, CGI. - Section V : Evaluation des biens (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385039", "#text": "Code général des impôts, CGI. - Section VI : Calcul de l'impôt (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162636", "#text": "Code général des impôts, CGI. - Section VI : Calcul de l'impôt (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162637", "#text": "Code général des impôts, CGI. - Section VII : Obligations des redevables (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000036385053", "#text": "Code général des impôts, CGI. - Section VIII : Obligations déclaratives (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@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": "LEGIARTI000036426313", "@num": "1413 bis", "#text": "Code général des impôts, CGI. - art. 1413 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429096", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429178", "@num": "150 duodecies", "#text": "Code général des impôts, CGI. - art. 150 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429165", "@num": "150-0 B bis", "#text": "Code général des impôts, CGI. - art. 150-0 B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429038", "@num": "151 nonies", "#text": "Code général des impôts, CGI. - art. 151 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429060", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036443660", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426217", "@num": "1605 bis", "#text": "Code général des impôts, CGI. - art. 1605 bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428763", "@num": "1649 AB", "#text": "Code général des impôts, CGI. - art. 1649 AB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@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": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344776", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344770", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428726", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092364", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428712", "@num": "1723 ter-00 B", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428673", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428656", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428628", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428614", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428580", "@num": "1763 C", "#text": "Code général des impôts, CGI. - art. 1763 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428606", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429011", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429003", "@num": "199 terdecies-0 AA", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 AA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428982", "@num": "199 terdecies-0 B", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428953", "@num": "199 terdecies-0 C", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428903", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428863", "@num": "199 undecies C", "#text": "Code général des impôts, CGI. - art. 199 undecies C (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428855", "@num": "208 D", "#text": "Code général des impôts, CGI. - art. 208 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428850", "@num": "757 C", "#text": "Code général des impôts, CGI. - art. 757 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428835", "@num": "787 B", "#text": "Code général des impôts, CGI. - art. 787 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429189", "@num": "83", "#text": "Code général des impôts, CGI. - art. 83 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947134", "@num": "885 A", "#text": "Code général des impôts, CGI. - art. 885 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310878", "@num": "885 C", "#text": "Code général des impôts, CGI. - art. 885 C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310880", "@num": "885 D", "#text": "Code général des impôts, CGI. - art. 885 D (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310884", "@num": "885 E", "#text": "Code général des impôts, CGI. - art. 885 E (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447479", "@num": "885 F", "#text": "Code général des impôts, CGI. - art. 885 F (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310891", "@num": "885 G", "#text": "Code général des impôts, CGI. - art. 885 G (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020194750", "@num": "885 G bis", "#text": "Code général des impôts, CGI. - art. 885 G bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026878856", "@num": "885 G quater", "#text": "Code général des impôts, CGI. - art. 885 G quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021585", "@num": "885 H", "#text": "Code général des impôts, CGI. - art. 885 H (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310908", "@num": "885 I", "#text": "Code général des impôts, CGI. - art. 885 I (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817056", "@num": "885 I ter", "#text": "Code général des impôts, CGI. - art. 885 I ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020019693", "@num": "885 J", "#text": "Code général des impôts, CGI. - art. 885 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018017335", "@num": "885 K", "#text": "Code général des impôts, CGI. - art. 885 K (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310921", "@num": "885 L", "#text": "Code général des impôts, CGI. - art. 885 L (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842109", "@num": "885 N", "#text": "Code général des impôts, CGI. - art. 885 N (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842105", "@num": "885 O", "#text": "Code général des impôts, CGI. - art. 885 O (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815531", "@num": "885 O bis", "#text": "Code général des impôts, CGI. - art. 885 O bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305580", "@num": "885 O quater", "#text": "Code général des impôts, CGI. - art. 885 O quater (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305583", "@num": "885 O quinquies", "#text": "Code général des impôts, CGI. - art. 885 O quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815528", "@num": "885 O ter", "#text": "Code général des impôts, CGI. - art. 885 O ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328914", "@num": "885 P", "#text": "Code général des impôts, CGI. - art. 885 P (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022329004", "@num": "885 Q", "#text": "Code général des impôts, CGI. - art. 885 Q (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310928", "@num": "885 R", "#text": "Code général des impôts, CGI. - art. 885 R (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310949", "@num": "885 S", "#text": "Code général des impôts, CGI. - art. 885 S (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305584", "@num": "885 T bis", "#text": "Code général des impôts, CGI. - art. 885 T bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024417539", "@num": "885 T ter", "#text": "Code général des impôts, CGI. - art. 885 T ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947130", "@num": "885 U", "#text": "Code général des impôts, CGI. - art. 885 U (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805310", "@num": "885 V bis", "#text": "Code général des impôts, CGI. - art. 885 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026947140", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061760", "@num": "885 X", "#text": "Code général des impôts, CGI. - art. 885 X (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434630", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043955", "@num": "885-0 V bis", "#text": "Code général des impôts, CGI. - art. 885-0 V bis (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815558", "@num": "885-0 V bis B", "#text": "Code général des impôts, CGI. - art. 885-0 V bis B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036384999", "@num": "964", "#text": "Code général des impôts, CGI. - art. 964 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385003", "@num": "965", "#text": "Code général des impôts, CGI. - art. 965 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385005", "@num": "966", "#text": "Code général des impôts, CGI. - art. 966 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385007", "@num": "967", "#text": "Code général des impôts, CGI. - art. 967 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385009", "@num": "968", "#text": "Code général des impôts, CGI. - art. 968 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385011", "@num": "968 bis", "#text": "Code général des impôts, CGI. - art. 968 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385013", "@num": "969", "#text": "Code général des impôts, CGI. - art. 969 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385017", "@num": "971", "#text": "Code général des impôts, CGI. - art. 971 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385019", "@num": "972", "#text": "Code général des impôts, CGI. - art. 972 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385021", "@num": "972 bis", "#text": "Code général des impôts, CGI. - art. 972 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385023", "@num": "972 ter", "#text": "Code général des impôts, CGI. - art. 972 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385027", "@num": "973", "#text": "Code général des impôts, CGI. - art. 973 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385031", "@num": "974", "#text": "Code général des impôts, CGI. - art. 974 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385035", "@num": "975", "#text": "Code général des impôts, CGI. - art. 975 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385037", "@num": "976", "#text": "Code général des impôts, CGI. - art. 976 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385041", "@num": "977", "#text": "Code général des impôts, CGI. - art. 977 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385043", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385045", "@num": "979", "#text": "Code général des impôts, CGI. - art. 979 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385047", "@num": "980", "#text": "Code général des impôts, CGI. - art. 980 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385051", "@num": "981", "#text": "Code général des impôts, CGI. - art. 981 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385055", "@num": "982", "#text": "Code général des impôts, CGI. - art. 982 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385057", "@num": "983", "#text": "Code général des impôts, CGI. - art. 983 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428798", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428506", "@num": "L102 E", "#text": "Livre des procédures fiscales - art. L102 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428502", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428577", "@num": "L11 A", "#text": "Livre des procédures fiscales - art. L11 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428478", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428569", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428444", "@num": "L183 A", "#text": "Livre des procédures fiscales - art. L183 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428425", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428559", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428408", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428531", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428520", "@num": "L72 A", "#text": "Livre des procédures fiscales - art. L72 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428398", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428391", "@num": "L212-3", "#text": "Code monétaire et financier - art. L212-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428382", "@num": "L214-121", "#text": "Code monétaire et financier - art. 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L122-10 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074236", "@typelien": "ABROGE", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036377428", "@fin": "2999-01-01", "@num": "31", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339239", "@fin": "2999-01-01", "@num": "31", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I à VIII.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 83, Art. 150 duodecies, Art. 150-0 B bis, Art. 150-0 C, Art. 150 U, Art. 151 septies A, Art. 151 nonies, Art. 167 bis, Art. 199 terdecies-0 A, Art. 199 terdecies-0 AA, Art. 199 terdecies-0 B, Art. 199 terdecies-0 C, Art. 199 undecies B, Art. 199 undecies C, Art. 208 D, Art. 757 C, Art. 787 B, Art. 990 I, Art. 990 J, Art. 1391 B ter, Art. 1413 bis, Art. 1605 bis, Art. 1649 AB, Art. 1653 B, Sct. 8 : Prélèvement à la charge des sociétés, Art. 1679 ter, Art. 1681 sexies, Art. 1691 bis, Art. 1716 bis, Art. 1723 ter-00 B, Art. 1727, Art. 1728, Art. 1729-0 A, Art. 1730, Art. 1731 bis, Art. 1840 C, Art. 1763 C\n
\n

-Livre des procédures fiscales
\nArt. L11 A, Art. L18, Art. L23 A, Art. L59 B, Art. L66, Art. L72 A, Art. L102 E, Art. L107 B, Art. L139 B, Art. L180, Art. L181-0 A, Art. L183 A, Art. L199, Art. L253\n
\n

-Code de la défense.
\nArt. L4122-8\n
\n

-Code monétaire et financier
\nArt. L212-3, Art. L214-121\n
\n

-Loi n° 83-634 du 13 juillet 1983
\nArt. 25 quinquies\n
\n

-LOI n° 2013-907 du 11 octobre 2013
\nArt. 5, Art. 6 \n
\n

\n
\n

A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre II bis : Impôt sur la fortune immobilière, Sct. Section I : Champ d'application, Art. 964, Sct. Section II : Assiette de l'impôt, Art. 965, Art. 966, Art. 967, Art. 968, Art. 968 bis, Art. 969, Art. 970, Art. 971, Art. 972, Art. 972 bis, Art. 972 ter, Sct. Section III : Règles de l'évaluation des biens, Art. 973, Sct. Section IV : Passif déductible, Art. 974, Sct. Section V : Actifs exonérés, Art. 975, Art. 976, Sct. Section VI : Calcul de l'impôt, Art. 977, Art. 978, Art. 979, Art. 980, Sct. Section VII : Contrôle, Art. 981, Sct. Section VIII : Obligations déclaratives, Art. 982, Art. 983 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nSct. Chapitre I bis : Impôt de solidarité sur la fortune, Sct. Section I : Champ d'application, Sct. 1° : Personnes imposables, Art. 885 A, Sct. 2° : Présomptions de propriété, Art. 885 C, Sct. Section II : Assiette de l'impôt, Art. 885 D, Art. 885 E, Art. 885 F, Art. 885 G, Art. 885 G bis, Art. 885 G ter, Art. 885 G quater, Sct. Section III : Biens exonérés, Art. 885 H, Art. 885 I, Art. 885 I bis, Art. 885 I ter, Art. 885 I quater, Art. 885 J, Art. 885 K, Art. 885 L, Sct. Section IV : Biens professionnels, Art. 885 N, Art. 885 O, Art. 885 O bis, Art. 885 O ter, Art. 885 O quater, Art. 885 O quinquies, Art. 885 P, Art. 885 Q, Art. 885 R, Sct. Section V : Evaluation des biens, Art. 885 S, Art. 885 T bis, Art. 885 T ter, Sct. Section VI : Calcul de l'impôt, Art. 885 U, Art. 885-0 V bis, Art. 885-0 V bis A, Art. 885-0 V bis B, Art. 885 V bis, Sct. Section VII : Obligations des redevables, Art. 885 W, Art. 885 X, Art. 885 Z, Art. 1723 ter-00 A\n
\n

-Code du patrimoine
\nArt. L122-10 \n
\n

IX.-A.-Le A du I est applicable à compter du 1er janvier 2018.
\n
[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2017-758 DC du 28 décembre 2017.]
\n
B.-1. Le B du I et les II à VIII s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018.
\n
2. Les dispositions modifiées ou abrogées par le B du I et les II à VIII continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.
\n
C.-Par dérogation au B du présent IX, le 34° du B du I est applicable à compter du 1er janvier 2018. Par exception, les dons et versements ouvrant droit aux avantages fiscaux prévus aux articles 885-0 V bis, 885-0 V bis A et 885-0 V bis B du code général des impôts, dans leur rédaction en vigueur au 31 décembre 2017, effectués entre la date limite de dépôt des déclarations mentionnées à l'article 885 W du même code, dans sa rédaction en vigueur au 31 décembre 2017, au titre de l'impôt de solidarité sur la fortune dû au titre de l'année 2017, et le 31 décembre 2017, sont imputables, dans les conditions prévues aux articles 885-0 V bis, 885-0 V bis A et 885-0 V bis B précités dans leur rédaction en vigueur au 31 décembre 2017, sur l'impôt sur la fortune immobilière dû au titre de l'année 2018.

\n
\n

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I er II.-A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1407 bis, Art. 1413 bis, Art. 1414, Art. 1414 B, Art. 1414 C, Art. 1417, Art. 1605 bis, Art. 1641\n
\n

-Livre des procédures fiscales
\nArt. L173 \n
\n

A abrogé les dispositions suivantes :

Code général des impôts, CGI.

\nArt. 1414 A \n

III.-1. Le 1°, le a des 2° et 5°, le 6°, les b et c du 8° et le b du 10° du I ainsi que les 1° et 2° du II s'appliquent à compter des impositions établies au titre de 2018.

2. Le a du 7° du I s'applique aux impositions établies au titre de 2019.

3. Le b du 2°, le 3°, le 4°, le b des 5° et 7°, le a des 8° et 9°, les a et c du 10° du I et le 3° du II s'appliquent à compter des impositions établies au titre de 2020.

IV.-Le Gouvernement remet chaque année au Parlement, au plus tard le 1er octobre, un rapport sur la mise en application progressive du dégrèvement de la taxe d'habitation sur la résidence principale prévu au présent article ainsi que sur les possibilités de substitution d'une autre ressource fiscale. Ce rapport évalue notamment l'application de la compensation totale par l'Etat du dégrèvement de la taxe d'habitation pour les communes et établit un bilan de l'autonomie financière des collectivités territoriales.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000036377428", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036426313", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036377634", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000036426313", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036426313", "liens_entrants": true }

Article 1413 bis AUTONOME MODIFIE, en vigueur du 01/01/2018 au 01/01/2020 (Code général des impôts)