{ "article": { "LEGIARTI000048595944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048595944", "URL": "article/LEGI/ARTI/00/00/48/59/59/LEGIARTI000048595944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048598000", "@num": "331 W", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 331 W (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000048591203", "@nor": "ECOB2330884D", "@num": "2023-1202", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-1202 du 18 décembre 2023 modifiant l'article 331 W de l'annexe III du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048591203", "@c_titre_court": "Décret n°2023-1202 du 18 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-1202 du 18 décembre 2023 modifiant l'article 331 W de l'annexe III du code général des impôts", "@debut": "2023-12-21", "@id_txt": "LEGITEXT000048595941", "@c_titre_court": "Décret n°2023-1202 du 18 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-20", "@date_signature": "2023-12-18", "@num_parution_jo": "0294" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048595944", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048591206", "@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 III, CGIANIII.
\n Art. 331 W\n
\n

\n
" } }, "LEGIARTI000048598000": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "331 W", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2023-12-21" } }, "META_COMMUN": { "ID": "LEGIARTI000048598000", "URL": "article/LEGI/ARTI/00/00/48/59/80/LEGIARTI000048598000.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1er et 2 du décret n° 2022-1193 du 30 août 2022 et de l'article 1er du décret n° 2022-1738 du 30 décembre 2022.

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Le taux de la redevance mentionnée à l'article 1609 tertricies du code général des impôts est de 25,2 %.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000048598000", "cible": true, "cidtexte": "JORFTEXT000048591203", "id": "LEGIARTI000048595944", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048595944", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2023-1202 du 18 décembre 2023 modifiant l'article 331 W de l'annexe III du code général des impôts)