{ "article": { "LEGIARTI000036428550": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428550", "URL": "article/LEGI/ARTI/00/00/36/42/85/LEGIARTI000036428550.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 L. 59 B résultant des dispositions du 4° du II 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 4° du II 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": "JORFTEXT000000725202", "#text": "Décret n°92-837 du 27 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@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": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316594", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315044", "@fin": "1992-07-04", "@num": "L59 B", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315045", "@fin": "2018-01-01", "@num": "L59 B", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428550", "@fin": "2999-01-01", "@num": "L59 B", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La commission départementale de conciliation intervient en cas d'insuffisance des prix ou évaluations ayant servi de base aux droits d'enregistrement ou à la taxe de publicité foncière dans les cas mentionnés au 2 de l'article 667 du code général des impôts ainsi qu'à l'impôt sur la fortune immobilière.

" } }, "LEGIARTI000006310167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "667", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310167", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0667AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quinquies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1653 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 349", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L17 (1 du CGI 667)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147147", "@fin": "1990-12-30", "#text": "DISPOSITIONS GENERALES", "@debut": "1978-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "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": "LEGIARTI000048417877", "@fin": "1951-01-10", "@num": "667", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049327932", "@fin": "1979-07-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310167", "@fin": "1982-01-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310168", "@fin": "1981-12-31", "@num": "667", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310169", "@fin": "2999-01-01", "@num": "667", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Si le prix ou l'évaluation ayant servi de base à la perception d'une imposition proportionnelle ou progressive paraît inférieur à la valeur vénale réelle des biens transmis ou énoncés, le redressement correspondant est effectué suivant la procédure prévue à l'article 1649 quinquies A.
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2 La commission départementale de conciliation prévue à l'article 1653 A peut être saisie pour tous les actes ou déclarations constatant la transmission ou l'énonciation :
\n
1° De la propriété, de l'usufruit ou de la jouissance de biens immeubles, de fonds de commerce, y compris les marchandises neuves qui en dépendent, de clientèles, de navires ou de bateaux;
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2° D'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble (1).
\n
1) Annexe III, art. 349.
\n
" } }, "LEGIARTI000006310168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "667", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310168", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0667AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1653 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L17", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 349", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L17 (1 du CGI 667)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147147", "@fin": "1990-12-30", "#text": "DISPOSITIONS GENERALES", "@debut": "1978-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "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": "LEGIARTI000048417877", "@fin": "1951-01-10", "@num": "667", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049327932", "@fin": "1979-07-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310167", "@fin": "1982-01-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310168", "@fin": "1981-12-31", "@num": "667", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310169", "@fin": "2999-01-01", "@num": "667", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. (Transféré sous l'article L17 du livre des procédures fiscales).
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2. La commission départementale de conciliation prévue à l'article 1653 A peut être saisie pour tous les actes ou déclarations constatant la transmission ou l'énonciation :
\n
1° De la propriété, de l'usufruit ou de la jouissance de biens immeubles, de fonds de commerce, y compris les marchandises neuves qui en dépendent, de clientèles, de navires ou de bateaux ;
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2° D'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble (1).
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(1) Annexe III, art. 349.
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" } }, "LEGIARTI000006310169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "667", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310169", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310169.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0667AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273561", "@num": "102", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 102 (P) JORF 31 DECEMBRE 1981, en vigueur le 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L17 (1 du CGI 667)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191731", "@fin": "2999-01-01", "#text": "B : Assiette et liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179718", "@fin": "2999-01-01", "#text": "II : Des impositions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048417877", "@fin": "1951-01-10", "@num": "667", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049327932", "@fin": "1979-07-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310167", "@fin": "1982-01-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310168", "@fin": "1981-12-31", "@num": "667", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310169", "@fin": "2999-01-01", "@num": "667", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. (Transféré sous l'article L. 17 du livre des procédures fiscales).

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2. La commission départementale de conciliation prévue à l'article 1653 A peut être saisie pour tous les actes ou déclarations constatant la transmission ou l'énonciation :

\n
\n

1° De la propriété, de l'usufruit ou de la jouissance de biens immeubles, de fonds de commerce, y compris les marchandises neuves qui en dépendent, de clientèles, de navires, de bateaux ou de biens meubles ;

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2° D'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble (1).

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(1) Annexe III, art. 349.

\n
\n
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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. L214-121 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845509", "@num": "L122-10", "#text": "Code du patrimoine - art. 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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Les droits à percevoir pour l’enregistrement des actes et mutations sont fixés aux taux et quotités tarifés par les articles suivants.

Il ne peut être perçu moins de 115 F dans les cas où les sommes et valeurs ne produiraient pas 115 F de droit proportionnel ou de droit progressif, sous réserve de ce qui est dit à l’article 700 ci-après.

" } }, "LEGIARTI000049327932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "667", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1951-01-10" } }, "META_COMMUN": { "ID": "LEGIARTI000049327932", "URL": "article/LEGI/ARTI/00/00/49/32/79/LEGIARTI000049327932.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 1er du décret n° 51-32 du 9 janvier 1951 portant fixation des taux de divers impôts, droits et taxes ; JORF du 10 janvier 1951, p. 379.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036428755", "@num": "1653 B", "#text": "Code général des impôts, CGI. - art. 1653 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428550", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L17 (1 du CGI 667)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147147", "@fin": "1990-12-30", "#text": "DISPOSITIONS GENERALES", "@debut": "1978-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "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": "LEGIARTI000048417877", "@fin": "1951-01-10", "@num": "667", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049327932", "@fin": "1979-07-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1951-01-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310167", "@fin": "1982-01-01", "@num": "667", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006310168", "@fin": "1981-12-31", "@num": "667", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310169", "@fin": "2999-01-01", "@num": "667", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les droits à percevoir pour l’enregistrement des actes et mutations sont fixés aux taux et quotités tarifés par les articles suivants.

Il ne peut être perçu moins de 140 F dans les cas où les sommes et valeurs ne produiraient pas 140 F de droit proportionnel ou de droit progressif, sous réserve de ce qui est dit à l’article 700 ci-après.

\n
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Article L59 B AUTONOME VIGUEUR, en vigueur depuis le 01/01/2018 (Livre des procédures fiscales)