{ "article": { "LEGIARTI000046852312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046852312", "URL": "article/LEGI/ARTI/00/00/46/85/23/LEGIARTI000046852312.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046868420", "@num": "847 bis", "#text": "Code général des impôts, CGI. - art. 847 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046977157", "@fin": "2999-01-01", "#text": "B. - Mesures fiscales", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046977069", "@fin": "2999-01-01", "#text": "I. - IMPÔTS ET RESSOURCES AUTORISÉS", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852186", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS RELATIVES AUX RESSOURCES", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046852190", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : CONDITIONS GÉNÉRALES DE L'ÉQUILIBRE FINANCIER", "@debut": "2023-01-01" } ] }, "@cid": "JORFTEXT000046845631", "@nor": "ECOX2225087L", "@num": "2022-1726", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000046845631", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" }, { "@fin": "2999-01-01", "#text": "LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1)", "@debut": "2023-01-01", "@id_txt": "LEGITEXT000046852185", "@c_titre_court": "LOI n°2022-1726 du 30 décembre 2022" } ], "@date_publi": "2022-12-31", "@date_signature": "2022-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000046852312", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000046845664", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 847 bis\n
\n

\n
" } }, "LEGIARTI000046868420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "847 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046868420", "URL": "article/LEGI/ARTI/00/00/46/86/84/LEGIARTI000046868420.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000043884417", "@num": "6", "#text": "LOI n°2021-1017 du 2 août 2021 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000043884384", "@nortexte": "SSAX1917211L", "@numtexte": "2021-1017", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-08-02" }, { "@id": "LEGIARTI000046852312", "@num": "26", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000043889175", "@num": "342-10", "#text": "Code civil - art. 342-10", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043889173", "@num": "342-9", "#text": "Code civil - art. 342-9", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006687428", "@num": "L2141-6", "#text": "Code de la santé publique - art. L2141-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179727", "@fin": "2999-01-01", "#text": "XI : Actes divers", "@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": "LEGIARTI000038265512", "@fin": "2021-08-04", "@num": "847 bis", "@etat": "MODIFIE", "@debut": "2019-03-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043895520", "@fin": "2023-01-01", "@num": "847 bis", "@etat": "MODIFIE", "@debut": "2021-08-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046868420", "@fin": "2999-01-01", "@num": "847 bis", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits d'enregistrement :

1° Les actes prévus à l'article 342-10 du code civil et à l'article L. 2141-6 du code de la santé publique ;

2° Les actes de reconnaissance de filiation établis dans le cadre de la procédure prévue aux articles 342-9 à 342-13 du code civil ou dans les conditions prévues au IV de l'article 6 de la loi n° 2021-1017 du 2 août 2021 relative à la bioéthique.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000046868420", "cible": true, "cidtexte": "JORFTEXT000046845631", "id": "LEGIARTI000046852312", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000046852312", "liens_entrants": true }

Article 26 ENTIEREMENT_MODIF (LOI n° 2022-1726 du 30 décembre 2022 de finances pour 2023 (1))