{ "article": { "LEGIARTI000042911232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "732 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042911232", "URL": "article/LEGI/ARTI/00/00/42/91/12/LEGIARTI000042911232.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042778483", "@num": "64", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022862418", "@fin": "2999-01-01", "#text": "F bis : Cession d'un navire de pêche artisanal", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000020058585", "@fin": "2020-12-31", "@num": "732 A", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042911232", "@fin": "2999-01-01", "@num": "732 A", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les actes constatant la cession de gré à gré d'un navire de pêche artisanale et du matériel servant à son exploitation sont enregistrés gratuitement.

" } }, "LEGIARTI000042778483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042778483", "URL": "article/LEGI/ARTI/00/00/42/77/84/LEGIARTI000042778483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042911121", "@num": "11", "#text": "Loi n° 75-1278 du 30 décembre 1975 - art. 11 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000042911107", "@num": "45", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 45 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021816931", "@num": "23", "#text": "Loi n° 89-936 du 29 décembre 1989 - art. 23 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000042911090", "@num": "22", "#text": "LOI n° 2009-888 du 22 juillet 2009 - art. 22 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGIARTI000042910982", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000042910964", "@num": "9", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 9 (VT)", "@sens": "source", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000042910934", "@num": "41", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 41 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000046854352", "@num": "197", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 197 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000041554574", "@num": "85", "#text": "LOI n°2020-105 du 10 février 2020 - art. 85 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000041553759", "@nortexte": "TREP1902395L", "@numtexte": "2020-105", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-02-10" }, { "@id": "LEGIARTI000020548840", "@num": "1605 octies", "#text": "Code général des impôts, CGI. - art. 1605 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548842", "@num": "1605 septies", "#text": "Code général des impôts, CGI. - art. 1605 septies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447753", "@num": "1605 sexies", "#text": "Code général des impôts, CGI. - art. 1605 sexies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911177", "@num": "1649 quater B quater", "#text": "Code général des impôts, CGI. - art. 1649 quater B quater (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314162", "@num": "235", "#text": "Code général des impôts, CGI. - art. 235 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549111", "@num": "235 ter M", "#text": "Code général des impôts, CGI. - art. 235 ter M (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549109", "@num": "235 ter MB", "#text": "Code général des impôts, CGI. - art. 235 ter MB (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303960", "@num": "238 B", "#text": "Code général des impôts, CGI. - art. 238 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911240", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910927", "@num": "302 bis F", "#text": "Code général des impôts, CGI. - art. 302 bis F (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043036702", "@num": "302 bis Z", "#text": "Code général des impôts, CGI. - art. 302 bis Z (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911235", "@num": "732", "#text": "Code général des impôts, CGI. - art. 732 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911232", "@num": "732 A", "#text": "Code général des impôts, CGI. - art. 732 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911125", "@num": "L2333-57", "#text": "Code général des collectivités territoriales - art. L2333-57 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030034133", "@num": "L236-2-2", "#text": "Code rural et de la pêche maritime - art. L236-2-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039329459", "@num": "L251-17-2", "#text": "Code rural et de la pêche maritime - art. L251-17-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910922", "@num": "266 nonies", "#text": "Code des douanes - art. 266 nonies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911143", "@num": "266 nonies A", "#text": "Code des douanes - art. 266 nonies A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911152", "@num": "266 octies", "#text": "Code des douanes - art. 266 octies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042911157", "@num": "266 septies", "#text": "Code des douanes - art. 266 septies (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041599261", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910917", "@num": "266 sexies", "#text": "Code des douanes - art. 266 sexies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615250", "@num": "284 sexies bis", "#text": "Code des douanes - art. 284 sexies bis (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989922", "@num": "L3512-19", "#text": "Code de la santé publique - art. L3512-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908765", "@num": "L116-2", "#text": "Code du cinéma et de l'image animée - art. L116-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908763", "@num": "L116-3", "#text": "Code du cinéma et de l'image animée - art. L116-3 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908761", "@num": "L116-4", "#text": "Code du cinéma et de l'image animée - art. L116-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908415", "@num": "L336-2", "#text": "Code du cinéma et de l'image animée - art. L336-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "source", "@typelien": "MODIFIE" } ] }, "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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042778483", "@fin": "2999-01-01", "@num": "64", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042753655", "@fin": "2999-01-01", "@num": "64", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à XV.-A abrogé les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 235, Art. 235 ter M, Art. 235 ter MB, Art. 238 B, 302 bis Z, Art. 1605 sexies, Art. 1605 septies, Art. 1605 octies\n
\n

-Code des douanes
\nArt. 284 sexies bis\n
\n

-Code du cinéma et de l'image animée
\nArt. L116-2, Art. L116-3, Art. L116-4, Art. L336-2\n
\n

-Code rural et de la pêche maritime
\nArt. L236-2-2, Art. L251-17-2\n
\n

-Loi n° 89-936 du 29 décembre 1989
\nArt. 23\n
\n

-LOI n° 2020-105 du 10 février 2020
\nArt. 85 \n
\n

A abrogé les dispositions suivantes :

-Code de la santé publique
\nArt. L3512-19 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 261 E, Art. 732, Art. 732 A, Art. 1649 quater B quater, Art. 1681 septies
\n

-Code des douanes
\nArt. 266 sexies, Art. 266 septies, Art. 266 octies, Art. 266 nonies A\n
\n

-Code général des collectivités territoriales
\nArt. L2333-57\n
\n

-Loi n° 75-1278 du 30 décembre 1975
\nArt. 11\n
\n

-LOI n° 86-1317 du 30 décembre 1986
\nArt. 45\n
\n

-LOI n° 2009-888 du 22 juillet 2009
\nArt. 22\n
\n

-LOI n° 2011-1977 du 28 décembre 2011
\nArt. 46\n
\n

-LOI n° 2013-1279 du 29 décembre 2013
\nArt. 9\n
\n

-LOI n° 2015-1785 du 29 décembre 2015
\nArt. 41\n
\n

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

-Code des douanes
\nArt. 266 nonies \n
\n

XVI.-A.-Les dispositions des 1° à 5° du II s'appliquent aux opérations dont le fait générateur est intervenu à compter du 1er janvier 2020.
\n
B.-Le V entre en vigueur le 1er janvier 2021.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042778483", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000042911232", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000042911232", "liens_entrants": true }

Article 732 A AUTONOME VIGUEUR, en vigueur depuis le 31/12/2020 (Code général des impôts)