{ "article": { "LEGIARTI000042907872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042907872", "URL": "article/LEGI/ARTI/00/00/42/90/78/LEGIARTI000042907872.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042778397", "@num": "6", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046100458", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046100395", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2020-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042178785", "@fin": "2999-01-01", "#text": "Titre Ier : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-08-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042178789", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-08-01" } ] }, "@cid": "JORFTEXT000042176557", "@nor": "ECOX2013576L", "@num": "2020-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042176557", "@c_titre_court": "LOI n°2020-935 du 30 juillet 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 (1)", "@debut": "2020-08-01", "@id_txt": "LEGITEXT000042178784", "@c_titre_court": "LOI n°2020-935 du 30 juillet 2020" } ], "@date_publi": "2020-07-31", "@date_signature": "2020-07-30", "@num_parution_jo": "0187" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042178839", "@fin": "2020-12-31", "@num": "14", "@etat": "MODIFIE", "@debut": "2020-08-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042907872", "@fin": "2999-01-01", "@num": "14", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042176580", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 788\n
\n

II. - (Abrogé)

" } }, "LEGIARTI000042194220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "788", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-08-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042194220", "URL": "article/LEGI/ARTI/00/00/42/19/42/LEGIARTI000042194220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042178837", "@num": "13", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907872", "@num": "14", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310368", "@num": "780", "#text": "Code général des impôts, CGI. - art. 780 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310423", "@num": "794", "#text": "Code général des impôts, CGI. - art. 794", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199107", "@fin": "2999-01-01", "#text": "b : Dispositions spéciales aux successions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197327", "@fin": "2999-01-01", "#text": "2 : Liquidation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191748", "@fin": "2999-01-01", "#text": "C : Tarif et liquidation", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048499974", "@fin": "1979-07-01", "@num": "788", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310376", "@fin": "1983-12-30", "@num": "788", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310377", "@fin": "2002-01-01", "@num": "788", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310378", "@fin": "2003-08-02", "@num": "788", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310379", "@fin": "2005-01-01", "@num": "788", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310380", "@fin": "2005-12-31", "@num": "788", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310381", "@fin": "2006-12-31", "@num": "788", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310382", "@fin": "2007-08-22", "@num": "788", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310383", "@fin": "2007-12-28", "@num": "788", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017886825", "@fin": "2008-04-03", "@num": "788", "@etat": "MODIFIE", "@debut": "2007-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619251", "@fin": "2009-04-10", "@num": "788", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549035", "@fin": "2010-05-01", "@num": "788", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201724", "@fin": "2011-06-12", "@num": "788", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189066", "@fin": "2013-01-01", "@num": "788", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026292559", "@fin": "2020-08-01", "@num": "788", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042194220", "@fin": "2999-01-01", "@num": "788", "@etat": "VIGUEUR", "@debut": "2020-08-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – (Abrogé)

II. – (Abrogé)

III. – Pour la perception des droits de mutation par décès, il est effectué un abattement sur la part nette de tout héritier, donataire ou légataire correspondant à la valeur des biens reçus du défunt, évalués au jour du décès et remis par celui-ci à une fondation reconnue d'utilité publique répondant aux conditions fixées au b du 1 de l'article 200, à une association reconnue d'utilité publique répondant aux conditions fixées au b du 1 de l'article 200, à l'Etat, à ses établissements publics ou à un organisme mentionné à l'article 794 . Cet abattement s'applique à la double condition :

1° Que la libéralité soit effectuée, à titre définitif et en pleine propriété, dans les douze mois suivant le décès ;

2° Que soient jointes à la déclaration de succession des pièces justificatives répondant à un modèle fixé par un arrêté du ministre chargé du budget attestant du montant et de la date de la libéralité ainsi que de l'identité des bénéficiaires.

L'application de cet abattement n'est pas cumulable avec le bénéfice de la réduction d'impôt sur le revenu prévue à l'article 200.

IV. – A défaut d'autre abattement, à l'exception de celui mentionné au III, un abattement de 1 594 € est opéré sur chaque part successorale.

" } }, "LEGIARTI000042778397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042778397", "URL": "article/LEGI/ARTI/00/00/42/77/83/LEGIARTI000042778397.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042907893", "@num": "1", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907877", "@num": "12", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 12 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907872", "@num": "14", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 14 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907783", "@num": "17", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907781", "@num": "18", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 18 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907776", "@num": "19", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907887", "@num": "2", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907773", "@num": "21", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 21 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907768", "@num": "25", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 25 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907763", "@num": "46", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 46 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907760", "@num": "65", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 65 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907751", "@num": "69", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 69 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" }, { "@id": "LEGIARTI000042907879", "@num": "7", "#text": "LOI n°2020-935 du 30 juillet 2020 - art. 7 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000042176557", "@nortexte": "ECOX2013576L", "@numtexte": "2020-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-07-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046136587", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046136545", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778385", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2020-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000042778391", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2020-12-31" } ] }, "@cid": "JORFTEXT000042753580", "@nor": "ECOX2023814L", "@num": "2020-1721", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042753580", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1721 du 29 décembre 2020 de finances pour 2021 (1)", "@debut": "2020-12-31", "@id_txt": "LEGITEXT000042778384", "@c_titre_court": "LOI n°2020-1721 du 29 décembre 2020" } ], "@date_publi": "2020-12-30", "@date_signature": "2020-12-29", "@num_parution_jo": "0315" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042778397", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753597", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- LOI n°2020-935 du 30 juillet 2020
\n Art. 1, Art. 2, Art. 7, Art. 12, Art. 14, Art. 17, Art. 18, Art. 19, Art. 21, Art. 25, Art. 46, Art. 65, Art. 69\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042194220", "cible": true, "cidtexte": "JORFTEXT000042176557", "id": "LEGIARTI000042907872", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000042778397", "cible": false, "cidtexte": "JORFTEXT000042176557", "id": "LEGIARTI000042907872", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000042907872", "liens_entrants": true }

Article 14 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/12/2020 (LOI n° 2020-935 du 30 juillet 2020 de finances rectificative pour 2020 (1))