{ "article": { "LEGIARTI000049801397": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049801397", "URL": "article/LEGI/ARTI/00/00/49/80/13/LEGIARTI000049801397.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049826741", "@num": "121 KA", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 121 KA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000049801166", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions relevant d'arrêtés ministériels", "@debut": "2024-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000049801362", "@fin": "2999-01-01", "#text": "Chapitre II : Déplacements routiers", "@debut": "2024-06-29" } ] }, "@cid": "JORFTEXT000049796799", "@nor": "ECOE2319440D", "@num": "2024-610", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2024-610 du 26 juin 2024 portant partie réglementaire du code des impositions sur les biens et services et diverses mesures de coordination", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000049796799", "@c_titre_court": "Décret n°2024-610 du 26 juin 2024" }, { "@fin": "2999-01-01", "#text": "Décret n° 2024-610 du 26 juin 2024 portant partie réglementaire du code des impositions sur les biens et services et diverses mesures de coordination", "@debut": "2024-06-29", "@id_txt": "LEGITEXT000049801161", "@c_titre_court": "Décret n°2024-610 du 26 juin 2024" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2024-06-28", "@date_signature": "2024-06-26", "@num_parution_jo": "0151" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000049801397", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000049796842", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Art. 121 KA\n
\n

\n
" } }, "LEGIARTI000049826741": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 KA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000049826741", "URL": "article/LEGI/ARTI/00/00/49/82/67/LEGIARTI000049826741.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 51 du décret n° 2024-610 du 26 juin 2024, ces dispositions entrent en vigueur le 1^er janvier 2025.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000049801397", "@num": "15", "#text": "Décret n°2024-610 du 26 juin 2024 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000049796799", "@nortexte": "ECOE2319440D", "@numtexte": "2024-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGIARTI000006299309", "@num": "313 BG", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 313 BG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179513", "@fin": "2999-01-01", "#text": "IV : Régies de recettes des préfectures et sous-préfectures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162417", "@fin": "2999-01-01", "#text": "Section II : Droits de délivrance de documents et perceptions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006301558", "@fin": "1982-12-30", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301559", "@fin": "1985-12-31", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1982-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301560", "@fin": "1986-12-31", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301561", "@fin": "1988-07-15", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301562", "@fin": "1992-07-04", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301563", "@fin": "1995-10-27", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301564", "@fin": "1999-03-31", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301565", "@fin": "2000-03-31", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301566", "@fin": "2009-04-15", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020242447", "@fin": "2010-05-01", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "2009-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022160053", "@fin": "2020-07-25", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042147336", "@fin": "2021-06-12", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043644650", "@fin": "2025-01-01", "@num": "121 KA", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049826741", "@fin": "2999-01-01", "@num": "121 KA", "@etat": "VIGUEUR", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Nonobstant toute disposition contraire, l'emploi des machines à timbrer est autorisé pour le timbrage de tous documents donnant lieu à la perception des droits de timbre dans les régies de recettes des préfectures et sous-préfectures.

Peuvent notamment être timbrés par ce procédé les passeports et les titres de voyages délivrés aux réfugiés ou apatrides soumis aux droits de timbres mentionnés au III de la section II du chapitre II du titre IV de la première partie du livre premier du code général des impôts.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000049826741", "cible": true, "cidtexte": "JORFTEXT000049796799", "id": "LEGIARTI000049801397", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000049801397", "liens_entrants": true }

Article 15 ENTIEREMENT_MODIF (Décret n° 2024-610 du 26 juin 2024 portant partie réglementaire du code des impositions sur les biens et services et diverses mesures de coordination)