{ "article": { "LEGIARTI000041466107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "636", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466107", "URL": "article/LEGI/ARTI/00/00/41/46/61/LEGIARTI000041466107.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au D du XI de l’article 21 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions s'appliquent aux actes établis à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 245", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 245", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 245", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 245", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 60", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000039793111", "@num": "21", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199077", "@fin": "2999-01-01", "#text": "a : Actes publics et sous seings privés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197301", "@fin": "2999-01-01", "#text": "1 : Actes et mutations soumis à la formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191728", "@fin": "2999-01-01", "#text": "A : Champ d'application respectif de la formalité de l'enregistrement et de la formalité fusionnée - Délais", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@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": "LEGIARTI000048392707", "@fin": "1979-07-01", "@num": "636", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305165", "@fin": "2007-01-01", "@num": "636", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006305166", "@fin": "2007-12-28", "@num": "636", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017923865", "@fin": "2020-01-01", "@num": "636", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466107", "@fin": "2020-12-31", "@num": "636", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042914141", "@fin": "2999-01-01", "@num": "636", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les testaments-partages déposés chez les notaires ou reçus par eux doivent être enregistrés au plus tard lors de l'enregistrement de l'acte constatant le partage de la succession.

" } }, "LEGIARTI000039793111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "21", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000039793111", "URL": "article/LEGI/ARTI/00/00/39/79/31/LEGIARTI000039793111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGISCTA000006147316", "#text": "Code général des impôts, CGI. - Chapitre III quater : Cotisation de solidarité ... 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(V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034107593", "#text": "Code général des impôts, CGI. - F : Redevance communale géothermique (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006179836", "#text": "Code général des impôts, CGI. - I : Taxe sur les permis de conduire (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006162724", "#text": "Code général des impôts, CGI. - Section X : Contribution perçue au profit de l'... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000039084164", "#text": "Code général des impôts, CGI. - Section XV : Taxes pour frais de contrôle perçu... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000034107764", "#text": "Code général des impôts, CGI. - VII : Redevance régionale géothermique (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041556617", "@num": "1010 bis", "#text": "Code général des impôts, CGI. - art. 1010 bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041557676", "@num": "1010 ter", "#text": "Code général des impôts, CGI. - art. 1010 ter (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033220358", "@num": "1011 ter", "#text": "Code général des impôts, CGI. - art. 1011 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107595", "@num": "1519 J", "#text": "Code général des impôts, CGI. - art. 1519 J (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052392", "@num": "1599 octodecies", "#text": "Code général des impôts, CGI. - art. 1599 octodecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034107793", "@num": "1599 quinquies C", "#text": "Code général des impôts, CGI. - art. 1599 quinquies C (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "Code général des impôts, CGI. - art. 1599 septdecies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "Code général des impôts, CGI. - art. 1599 terdecies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306736", "@num": "1609 octovicies", "#text": "Code général des impôts, CGI. - art. 1609 octovicies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038885459", "@num": "1609 septtricies", "#text": "Code général des impôts, CGI. - art. 1609 septtricies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466075", "@num": "1698 D", "#text": "Code général des impôts, CGI. - art. 1698 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038687183", "@num": "234", "#text": "Code général des impôts, CGI. - art. 234 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466128", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466128", "@num": "302 bis Y", "#text": "Code général des impôts, CGI. - art. 302 bis Y (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805196", "@num": "302 bis ZB bis", "#text": "Code général des impôts, CGI. - art. 302 bis ZB bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310057", "@num": "564 quinquies", "#text": "Code général des impôts, CGI. - art. 564 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496402", "@num": "635", "#text": "Code général des impôts, CGI. - art. 635 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466107", "@num": "636", "#text": "Code général des impôts, CGI. - art. 636 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039805771", "@num": "637 bis", "#text": "Code général des impôts, CGI. - art. 637 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466172", "@num": "638 A", "#text": "Code général des impôts, CGI. - art. 638 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466161", "@num": "662", "#text": "Code général des impôts, CGI. - art. 662 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466155", "@num": "733", "#text": "Code général des impôts, CGI. - art. 733 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466151", "@num": "847", "#text": "Code général des impôts, CGI. - art. 847 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310706", "@num": "848", "#text": "Code général des impôts, CGI. - art. 848 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041496433", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466181", "@num": "867", "#text": "Code général des impôts, CGI. - art. 867 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006181016", "#text": "Code général des collectivités territoriales - Section 13 : Taxe sur les activités commerciale... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390731", "@num": "L2333-88", "#text": "Code général des collectivités territoriales - art. L2333-88 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390732", "@num": "L2333-89", "#text": "Code général des collectivités territoriales - art. L2333-89 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390733", "@num": "L2333-90", "#text": "Code général des collectivités territoriales - art. 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(Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615301", "@num": "284", "#text": "Code des douanes - art. 284 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466290", "@num": "L2133-1", "#text": "Code de la santé publique - art. L2133-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466259", "@num": "L2421-1", "#text": "Code de la santé publique - art. L2421-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989918", "@num": "L3513-12", "#text": "Code de la santé publique - art. L3513-12 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466281", "@num": "L5121-18", "#text": "Code de la santé publique - art. L5121-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041466270", "@num": "L138-20", "#text": "Code de la sécurité sociale. - art. L138-20 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037064523", "@num": "L245-5-5-1", "#text": "Code de la sécurité sociale. - art. 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A créé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 302 bis ZB bis \n
\n

Article 636 AUTONOME MODIFIE, en vigueur du 01/01/2020 au 31/12/2020 (Code général des impôts)