{ "article": { "LEGIARTI000038613428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "797 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038613428", "URL": "article/LEGI/ARTI/00/00/38/61/34/LEGIARTI000038613428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497772", "@num": "162", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038525812", "@num": "L23-11-1", "#text": "Code de commerce - art. L23-11-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305489", "@fin": "1993-01-01", "@num": "797 A", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038613428", "@fin": "2999-01-01", "@num": "797 A", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de droits de mutation à titre gratuit les versements réalisés par un cédant à une entreprise dans les conditions prévues aux articles L. 23-11-1 à L. 23-11-4 du code de commerce.

\n
\n
" } }, "LEGIARTI000038497772": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "162", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038497772", "URL": "article/LEGI/ARTI/00/00/38/49/77/LEGIARTI000038497772.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000038525810", "#text": "Code de commerce - Chapitre XI : Du partage des plus-values de ces... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613266", "@num": "L225-197-6", "#text": "Code de commerce - art. L225-197-6 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613263", "@num": "L227-2", "#text": "Code de commerce - art. L227-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612753", "@num": "L227-2-1", "#text": "Code de commerce - art. L227-2-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525812", "@num": "L23-11-1", "#text": "Code de commerce - art. L23-11-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525814", "@num": "L23-11-2", "#text": "Code de commerce - art. L23-11-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525816", "@num": "L23-11-3", "#text": "Code de commerce - art. L23-11-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525818", "@num": "L23-11-4", "#text": "Code de commerce - art. L23-11-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613381", "@num": "1417", "#text": "Code général des impôts, CGI. - art. 1417 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612471", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613360", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613428", "@num": "797 A", "#text": "Code général des impôts, CGI. - art. 797 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038611562", "@num": "L214-164", "#text": "Code monétaire et financier - art. L214-164 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668304", "@num": "L214-165", "#text": "Code monétaire et financier - art. L214-165 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613350", "@num": "L3332-11", "#text": "Code du travail - art. L3332-11 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613346", "@num": "L3332-12", "#text": "Code du travail - art. L3332-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613342", "@num": "L3332-13", "#text": "Code du travail - art. L3332-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613318", "@num": "L3332-15", "#text": "Code du travail - art. L3332-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613312", "@num": "L3332-19", "#text": "Code du travail - art. L3332-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613306", "@num": "L3332-20", "#text": "Code du travail - art. L3332-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613298", "@num": "L3332-21", "#text": "Code du travail - art. L3332-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038497485", "@fin": "2999-01-01", "#text": "Section 1 : Mieux partager la valeur", "@debut": "2019-05-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038497498", "@fin": "2999-01-01", "#text": "Chapitre III : Des entreprises plus justes", "@debut": "2019-05-24" } ] }, "@cid": "JORFTEXT000038496102", "@nor": "ECOT1810669L", "@num": "2019-486", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038496102", "@c_titre_court": "LOI n° 2019-486 du 22 mai 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises (1)", "@debut": "2019-05-24", "@id_txt": "LEGITEXT000038497477", "@c_titre_court": "LOI n°2019-486 du 22 mai 2019" } ], "@date_publi": "2019-05-23", "@date_signature": "2019-05-22", "@num_parution_jo": "0119" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038497772", "@fin": "2999-01-01", "@num": "162", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038496235", "@fin": "2999-01-01", "@num": "162", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

-Code général des impôts, CGI.
Art. 80 sexdecies
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 150-0 A, Art. 797 A, Art. 1417
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\n
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A modifié les dispositions suivantes :

-Code du travail
Art. L3332-11, Art. L3332-12, Art. L3332-13, Art. L3332-15, Art. L3332-19, Art. L3332-20, Art. L3332-21
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\n
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A modifié les dispositions suivantes :

-Code général des impôts, CGI.
Art. 39 duodecies
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\n
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A modifié les dispositions suivantes :

-Code de commerce
Art. L225-197-6, Art. L227-2, Art. L227-2-1
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\n
\n
A créé les dispositions suivantes :

-Code de commerce
Sct. Chapitre XI : Du partage des plus-values de cession de titres avec les salariés de société, Art. L23-11-1, Art. L23-11-2, Art. L23-11-3, Art. L23-11-4
\n

\n
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A modifié les dispositions suivantes :

-Code monétaire et financier
Art. L214-164, Art. L214-165
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\n
" } }, "LEGIARTI000038525812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L23-11-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-05-24" } }, "META_COMMUN": { "ID": "LEGIARTI000038525812", "URL": "article/LEGI/ARTI/00/00/38/52/58/LEGIARTI000038525812.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038497772", "@num": "162", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038525814", "@num": "L23-11-2", "#text": "Code de commerce - art. L23-11-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038525816", "@num": "L23-11-3", "#text": "Code de commerce - art. L23-11-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006229187", "@num": "L233-3", "#text": "Code de commerce - art. L233-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048839714", "@num": "150-0 A", "#text": "Code général des impôts, CGI. - art. 150-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989060", "@num": "39 duodecies", "#text": "Code général des impôts, CGI. - art. 39 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613428", "@num": "797 A", "#text": "Code général des impôts, CGI. - art. 797 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026891065", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038525810", "@fin": "2999-01-01", "#text": "Chapitre XI : Du partage des plus-values de cession de titres avec les salariés de société", "@debut": "2019-05-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133177", "@fin": "2999-01-01", "#text": "TITRE III : Dispositions communes aux diverses sociétés commerciales.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113739", "@fin": "2999-01-01", "#text": "LIVRE II : Des sociétés commerciales et des groupements d'intérêt économique.", "@debut": "2000-09-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038525812", "@fin": "2999-01-01", "@num": "L23-11-1", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout détenteur de titres d'une société peut prendre, vis-à-vis de l'ensemble des salariés de celle-ci, l'engagement de partager avec eux une partie de la plus-value de cession ou de rachat de ses titres au jour où il en cédera ou rachètera tout ou partie.
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L'engagement de partage des plus-values peut également être pris par une pluralité de détenteurs de titres, ceux-ci étant soit parties à un même contrat de partage des plus-values, soit parties à des contrats de partage des plus-values distincts.
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L'engagement de partage des plus-values ne crée pas de solidarité entre un détenteur de titres signataire d'un contrat de partage et la société. Il ne crée pas non plus d'obligations pour les détenteurs de titres, directs ou indirects, qui ne sont pas parties à un tel engagement.
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L'engagement de partage ne peut porter que sur des plus-values de cession de titres de sociétés mentionnées à la première phrase du b du 2° du I de l'article 150-0 B ter du code général des impôts.
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Lorsque la société concernée contrôle, au sens de l'article L. 233-3 du présent code, directement ou indirectement une ou plusieurs sociétés mentionnées à l'avant-dernier alinéa du présent article, l'engagement mentionné au premier alinéa est pris vis-à-vis de l'ensemble de leurs salariés. Il en est de même lorsque la société concernée est contrôlée, au sens de l'article L. 233-3, directement ou indirectement, par une ou plusieurs sociétés mentionnées à l'avant-dernier alinéa du présent article.

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Article 797 A AUTONOME VIGUEUR, en vigueur depuis le 24/05/2019 (Code général des impôts)