{ "article": { "LEGIARTI000050354805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050354805", "URL": "article/LEGI/ARTI/00/00/50/35/48/LEGIARTI000050354805.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306944", "@num": "1649 bis C", "#text": "Code général des impôts, CGI. - art. 1649 bis C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050367066", "@num": "1649 bis C", "#text": "Code général des impôts, CGI. - art. 1649 bis C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000050354798", "@fin": "2999-01-01", "#text": "Titre IER : DISPOSITIONS GÉNÉRALES", "@debut": "2024-10-18" } ] }, "@cid": "JORFTEXT000050353747", "@nor": "ECOT2415927R", "@num": "2024-936", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2024-936 du 15 octobre 2024 relative aux marchés de crypto-actifs", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000050353747", "@c_titre_court": "Ordonnance n°2024-936 du 15 octobre 2024" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2024-936 du 15 octobre 2024 relative aux marchés de crypto-actifs", "@debut": "2024-10-18", "@id_txt": "LEGITEXT000050354786", "@c_titre_court": "Ordonnance n°2024-936 du 15 octobre 2024" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2024-10-17", "@date_signature": "2024-10-15", "@num_parution_jo": "0247" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000050354805", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000050353766", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1649 bis C\n
\n

\n
" } }, "LEGIARTI000006306944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1985-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306944", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693429", "#text": "Loi 85-1404 1985-12-30 art. 15 V, VI Finances rectificative pour 1985 JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006274514", "@num": "15", "#text": "Loi n°85-1404 du 30 décembre 1985 - art. 15 (V) JORF 31 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693429", "@numtexte": "85-1404", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000028428544", "@num": "43", "#text": "LOI n°2013-1279\n du 29 décembre 2013 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028400921", "@nortexte": "EFIX1327237L", "@numtexte": "2013-1279", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000006314368", "@num": "150 ter", "#text": "Code général des impôts, CGI. - art. 150 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759330", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes et organismes concourant à l'activité du marché à terme d'instruments financiers visé à l'article 150 ter ainsi que ceux qui concourent à l'activité des marchés à terme de marchandises doivent communiquer à l'administration le montant des profits et plus-values nets réalisés sur ces marchés.

\n
\n

Un décret fixe les conditions d'application du présent article, notamment les opérations comptables qu'il nécessite et les obligations déclaratives des personnes ou organismes.

\n
\n

(1) Annexe III, art. 41 septedecies E à 41 septedecies G.

\n
\n
" } }, "LEGIARTI000037988279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037988279", "URL": "article/LEGI/ARTI/00/00/37/98/82/LEGIARTI000037988279.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 41 II B de la loi n° 2018-1317 du 28 décembre 2018, ces dispositions s'appliquent aux déclarations devant être déposées à compter du 1er janvier 2020.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935514", "@num": "41", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000037943236", "@num": "150 VH bis", "#text": "Code général des impôts, CGI. - art. 150 VH bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759330", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes d'actifs numériques mentionnés à l'article 150 VH bis ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger.
\n
Les modalités d'application du présent article sont fixées par décret.

" } }, "LEGIARTI000048844130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-12-30", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048844130", "URL": "article/LEGI/ARTI/00/00/48/84/41/LEGIARTI000048844130.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048769171", "@num": "47", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000037943236", "@num": "150 VH bis", "#text": "Code général des impôts, CGI. - art. 150 VH bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759330", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les personnes ou les entités juridiques, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes d'actifs numériques mentionnés à l'article L. 54-10-1 du code monétaire et financier ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger.
\n
\nLes modalités d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000050367066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-07-01", "DATE_DEBUT": "2024-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000050367066", "URL": "article/LEGI/ARTI/00/00/50/36/70/LEGIARTI000050367066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au I de l'article 49 de l'ordonnance n° 2024-936 du 15 octobre 2024 (NOR : ECOT2415927R), ces dispositions entrent en vigueur le 30 décembre 2024.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759330", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes ou les entités juridiques, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des portefeuilles d'actifs numériques mentionnés à l'article L. 54-10-1 du code monétaire et financier ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger.
\n
\nLes modalités d'application du présent article sont fixées par décret.

\n
" } }, "LEGIARTI000050372174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 bis C", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050372174", "URL": "article/LEGI/ARTI/00/00/50/37/21/LEGIARTI000050372174.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 49 de l'ordonnance n° 2024-936 du 15 octobre 2024 (NOR : ECOT2415927R), ces dispositions entrent en vigueur le 1er juillet 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000038699428", "#text": "Décret n°2019-656 du 27 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699441", "@num": "2", "#text": "Décret n°2019-656 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038695963", "@nortexte": "ECOE1912963D", "@numtexte": "2019-656", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354851", "@num": "26", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000050354805", "@num": "3", "#text": "Ordonnance n°2024-936 du 15 octobre 2024 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000050353747", "@nortexte": "ECOT2415927R", "@numtexte": "2024-936", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2024-10-15" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038701956", "@num": "344 G decies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 G decies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051759330", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162758", "@fin": "2020-01-01", "#text": "I quater : Opérations réalisées sur les marchés à terme", "@debut": "1985-12-31" }, { "@id": "LEGISCTA000037988277", "@fin": "2026-07-01", "#text": "I quater : Déclaration relative aux actifs numériques", "@debut": "2020-01-01" }, { "@id": "LEGISCTA000050366749", "@fin": "2999-01-01", "#text": "I quater : Déclaration relative aux crypto-actifs", "@debut": "2026-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006306944", "@fin": "2014-01-01", "@num": "1649 bis C", "@etat": "ABROGE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988279", "@fin": "2023-12-31", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048844130", "@fin": "2024-12-30", "@num": "1649 bis C", "@etat": "MODIFIE", "@debut": "2023-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050367066", "@fin": "2026-07-01", "@num": "1649 bis C", "@etat": "ABROGE_DIFF", "@debut": "2024-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000050372174", "@fin": "2999-01-01", "@num": "1649 bis C", "@etat": "VIGUEUR_DIFF", "@debut": "2026-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes ou les entités juridiques, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des portefeuilles de crypto-actifs mentionnés à l'article L. 54-10-1 du code monétaire et financier ouverts, détenus, utilisés ou clos auprès d'entreprises, personnes morales, institutions ou organismes établis à l'étranger.

Les modalités d'application du présent article sont fixées par décret.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048844130", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006306944", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "CITATION" }, { "article_id": "LEGIARTI000050367066", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000050367066", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037988279", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "CITATION" }, { "article_id": "LEGIARTI000050372174", "cible": true, "cidtexte": "JORFTEXT000050353747", "id": "LEGIARTI000050354805", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000050354805", "liens_entrants": true }

Article 3 ENTIEREMENT_MODIF (Ordonnance n° 2024-936 du 15 octobre 2024 relative aux marchés de crypto-actifs)