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Sauf dispositions contraires, les règles relatives au contrôle et au contentieux des droits d'enregistrement s'appliquent à l'impôt sur la fortune immobilière.

" } }, "LEGIARTI000037935564": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "48", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037935564", "URL": "article/LEGI/ARTI/00/00/37/93/55/LEGIARTI000037935564.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000037988621", "#text": "Code général des impôts, CGI. - Section VII : Contrôle et contentieux (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988602", "@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": "LEGIARTI000037988627", "@num": "973", "#text": "Code général des impôts, CGI. - art. 973 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988599", "@num": "974", "#text": "Code général des impôts, CGI. - art. 974 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988624", "@num": "978", "#text": "Code général des impôts, CGI. - art. 978 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988618", "@num": "981", "#text": "Code général des impôts, CGI. - art. 981 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988596", "@num": "L14 A", "#text": "Livre des procédures fiscales - art. L14 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988586", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041111", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038041072", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935165", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935171", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037935564", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882399", "@fin": "2999-01-01", "@num": "48", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 973, Art. 978, Sct. Section VII : Contrôle et contentieux, Art. 981, Art. 1649 AB, Art. 974\n
\n

- Livre des procédures fiscales
\n Art. L14 A, Art. L247\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000037935564", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000037988618", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037988618", "liens_entrants": true }

Article 981 AUTONOME VIGUEUR, en vigueur depuis le 31/12/2018 (Code général des impôts)