{ "article": { "LEGIARTI000042147330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "159 ter A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042147330", "URL": "article/LEGI/ARTI/00/00/42/14/73/LEGIARTI000042147330.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 26-III-26° et XV C de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2007-03-30", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000042145826", "@num": "1", "#text": "Arrêté du 22 juillet 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042143612", "@nortexte": "ECOE2012010A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-07-22" }, { "@id": "LEGIARTI000049801419", "@num": "26", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179567", "@fin": "2025-01-01", "#text": "III : Huiles", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162521", "@fin": "2011-06-01", "#text": "Section II : Etablissement de gestion du fonds de financement des prestations sociales des non-salariés agricoles", "@debut": "2005-01-01" }, { "@id": "LEGISCTA000026086720", "@fin": "2025-01-01", "#text": "Section II : Taxe destinée au financement des prestations d'assurance maladie, invalidité et maternité du régime de protection sociale des non-salariés agricoles", "@debut": "2011-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147010", "@fin": "2025-01-01", "#text": "Chapitre II : Taxes sur le chiffre d'affaires et taxes diverses assimilées", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133792", "@fin": "2999-01-01", "#text": "Titre II : Impositions perçues au profit de certains établissements publics et d'organismes divers", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114466", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301732", "@fin": "1981-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301733", "@fin": "1982-01-15", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1981-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006301734", "@fin": "1982-01-07", "@num": "159 ter A", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301735", "@fin": "1984-01-08", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1983-01-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301736", "@fin": "1985-01-16", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1984-01-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301737", "@fin": "1986-07-31", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1985-01-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301738", "@fin": "1993-08-18", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301739", "@fin": "2001-03-31", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301740", "@fin": "2002-03-31", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301741", "@fin": "2003-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301742", "@fin": "2004-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301743", "@fin": "2005-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301744", "@fin": "2006-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301745", "@fin": "2007-01-01", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301746", "@fin": "2020-07-25", "@num": "159 ter A", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000042147330", "@fin": "2025-01-01", "@num": "159 ter A", "@etat": "ABROGE", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. (disposition devenue sans objet).

2. (disjoint).

" } }, "LEGIARTI000042145826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042145826", "URL": "article/LEGI/ARTI/00/00/42/14/58/LEGIARTI000042145826.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret n° 2019-873 du 21 août 2019, art. 5-II-3°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006775417", "@num": "2", "#text": "Décret n° 63-1104 du 30 octobre 1963 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508912", "@numtexte": "63-1104", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-10-30" }, { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000042147336", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147330", "@num": "159 ter A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 159 ter A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147379", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147360", "@num": "18 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147371", "@num": "18-0 bis C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18-0 bis C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300347", "@num": "31", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 31 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147346", "@num": "56 AJ", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AJ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2018-1317 du 28 décembre 2018, art. 26-III-26°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 2-I-2° a", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 21-I-22°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000042143612", "@nor": "ECOE2012010A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 22 juillet 2020 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042143612", "@c_titre_court": "Arrêté du 22 juillet 2020" }, { "@fin": "2999-01-01", "#text": "Arrêté du 22 juillet 2020 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2020-07-25", "@id_txt": "LEGITEXT000042145824", "@c_titre_court": "Arrêté du 22 juillet 2020" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2020-07-24", "@date_signature": "2020-07-22", "@num_parution_jo": "0180" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042145826", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042143614", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 31\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 18, Art. 18-0 bis C, Art. 18 quater, Art. 50-0 A bis, Art. 56 AJ, Art. 121 KA, Art. 159 ter A\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042145826", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000042147330", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000042147330", "liens_entrants": true }

Article 159 ter A AUTONOME ABROGE, en vigueur du 25/07/2020 au 01/01/2025 (Code général des impôts, annexe IV)