{ "article": { "LEGIARTI000051180332": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051180332", "URL": "article/LEGI/ARTI/00/00/51/18/03/LEGIARTI000051180332.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300848", "@num": "121 Z quinquies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 121 Z quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051183437", "@num": "121 Z quinquies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 121 Z quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051170250", "@nor": "ECOE2500290A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2025 modifiant l'article 121 Z quinquies de l'annexe IV au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051170250", "@c_titre_court": "Arrêté du 30 janvier 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 30 janvier 2025 modifiant l'article 121 Z quinquies de l'annexe IV au code général des impôts", "@debut": "2025-02-16", "@id_txt": "LEGITEXT000051180330", "@c_titre_court": "Arrêté du 30 janvier 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-02-15", "@date_signature": "2025-01-30", "@num_parution_jo": "0039" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051180332", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051170252", "@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 IV, CGIANIV.
\n Art. 121 Z quinquies\n
\n

\n
" } }, "LEGIARTI000006300848": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006300848", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300848.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121CBXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1996-09-12 art. 2 JORF 15 septembre 1996", "@sens": "source", "@typelien": "CREATION" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, sont tenues d'accomplir leurs obligations déclaratives en matière d'impôt sur le revenu au centre des impôts de Menton.
\n
Les déclarations d'impôt de solidarité sur la fortune ainsi que les déclarations de succession des personnes visées au premier alinéa sont déposées à la recette principale des impôts de Menton.
" } }, "LEGIARTI000006300849": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-16", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300849", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300849.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121CBXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, sont tenues d'accomplir leurs obligations déclaratives en matière d'impôt sur le revenu au service des impôts de Menton.
\n
Les déclarations d'impôt de solidarité sur la fortune ainsi que les déclarations de succession des personnes visées au premier alinéa sont déposées au service des impôts de Menton.
" } }, "LEGIARTI000006300850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-11-01", "DATE_DEBUT": "2006-12-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006300850", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0121CBXXXXXBC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-12-05 art. 1 JORF 16 décembre 2006", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, souscrivent au service des impôts de Menton les déclarations :
\n
1° D'impôt sur le revenu ;
\n
2° D'impôt de solidarité sur la fortune ;
\n
3° De dons manuels ;
\n
4° De droits de succession ;
\n
Les personnes physiques dont le domicile fiscal est situé ou est réputé se situer en France et qui exercent une activité professionnelle dans la Principauté de Monaco déposent également les déclarations spéciales prévues par les articles 53 A et 97 du code général des impôts auprès de ce service.
" } }, "LEGIARTI000035838149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-05-31", "DATE_DEBUT": "2017-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000035838149", "URL": "article/LEGI/ARTI/00/00/35/83/81/LEGIARTI000035838149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000035837329", "@num": "1", "#text": "Arrêté du 13 octobre 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000035836580", "@nortexte": "CPAE1728549A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2017-10-13" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, souscrivent au service des impôts de Menton les déclarations :

1° d'impôt sur le revenu ;

2° d'impôt de solidarité sur la fortune.

Les personnes physiques dont le domicile fiscal est situé ou est réputé se situer en France et qui exercent une activité professionnelle dans la Principauté de Monaco déposent également les déclarations spéciales prévues par les articles 53 A et 97 du code général des impôts auprès de ce service.

II. – Les personnes physiques qui résident habituellement dans la Principauté de Monaco, qu'elles soient ou non fiscalement domiciliées en France, souscrivent au service départemental de l'enregistrement de Nice les déclarations :

1° de don manuel ;

2° de succession.

" } }, "LEGIARTI000036961903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2018-05-31" } }, "META_COMMUN": { "ID": "LEGIARTI000036961903", "URL": "article/LEGI/ARTI/00/00/36/96/19/LEGIARTI000036961903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036961210", "@num": "1", "#text": "Arrêté du 29 mai 2018 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000036958380", "@nortexte": "ECOE1808978A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-29" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1° d'impôt sur le revenu ;

2° d'impôt sur la fortune immobilière.

1° de don manuel ;

2° de succession.

\n
" } }, "LEGIARTI000051183437": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "121 Z quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051183437", "URL": "article/LEGI/ARTI/00/00/51/18/34/LEGIARTI000051183437.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000051180332", "@num": "1", "#text": "Arrêté du 30 janvier 2025 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000051170250", "@nortexte": "ECOE2500290A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-01-30" }, { "@id": "LEGIARTI000042374235", "@num": "01", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 01 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146927", "@fin": "2999-01-01", "#text": "Chapitre III : Déclarations des personnes physiques résidant en Principauté de Monaco", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133788", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes aux impôts directs et taxes assimilées, à l'enregistrement, à la publicité foncière et au 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": "LEGIARTI000006300848", "@fin": "2006-01-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300849", "@fin": "2006-12-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300850", "@fin": "2017-11-01", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2006-12-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035838149", "@fin": "2018-05-31", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2017-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036961903", "@fin": "2025-02-16", "@num": "121 Z quinquies", "@etat": "MODIFIE", "@debut": "2018-05-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051183437", "@fin": "2999-01-01", "@num": "121 Z quinquies", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° d'impôt sur le revenu ;

2° d'impôt sur la fortune immobilière.

1° de don manuel ;

2° de succession.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000051183437", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051183437", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006300850", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300849", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300848", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036961903", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" }, { "article_id": "LEGIARTI000035838149", "cible": true, "cidtexte": "JORFTEXT000051170250", "id": "LEGIARTI000051180332", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051180332", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Arrêté du 30 janvier 2025 modifiant l'article 121 Z quinquies de l'annexe IV au code général des impôts)