{ "article": { "LEGIARTI000006310628": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1980-01-19", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310628", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310628.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Sont enregistrés au droit fixe de 300 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre leurs actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006310629", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310629.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006273398", "@num": "7", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 7 (P) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 600 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310630": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310630", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310630.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006273517", "@num": "43", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 43 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 750 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310631": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310631", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310631.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006273738", "@num": "26", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 26 () JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 900 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310632": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-01", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310632", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310632.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006317338", "@num": "22", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 22 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 1.050 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-01-01", "DATE_DEBUT": "1985-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310633", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000880778", "#text": "Loi 84-1208 1984-12-29 art. 40 II Finances pour 1985 JORF 30 décembre 1984 en vigueur le 1er janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000882285", "#text": "Décret 85-1007 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 1.160 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310634", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310634.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006290613", "@num": "9", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 9 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006274461", "@num": "18", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 18 () JORF 31 décembre 1985 en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147148", "@fin": "1983-01-01", "#text": "LES TARIFS ET LEUR APPLICATION.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133871", "@fin": "1983-01-01", "#text": "DROITS D'ENREGISTREMENT ET TAXE DE PUBLICITE FONCIERE", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 1.220 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 79-12 du 3 janvier 1979 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 9 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-08-04", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006310635", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310635.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006293140", "@num": "7", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "LEGIARTI000006314240", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (MMN)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275532", "@num": "44", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 44 () JORF 31 décembre 1988 incorporé au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197438", "@fin": "1991-12-31", "#text": "6 : Sociétés d'investissement et fonds communs de placement", "@debut": "1983-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Sont enregistrés au droit fixe de 1.220 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance. Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 88-1201 du 23 décembre 1988 qui distribuent ou s'engagent à distribuer l'intégralité des sommes distribuables calculées conformément à l'article 31 de ladite loi bénéficient des dispositions du premier alinéa (1).
\n
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310636": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-08-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006310636", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310636.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006314240", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (MMN)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322093", "#text": "Loi 89-531 1989-08-02 art. 39 III JORF 4 août 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322093", "@nortexte": "ECOX8900024L", "@numtexte": "89-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-08-02" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197438", "@fin": "1991-12-31", "#text": "6 : Sociétés d'investissement et fonds communs de placement", "@debut": "1983-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
REMARQUE : Cette version n'a pas été codifiée ; une autre version est reprise dans l'édition du 15 juin 1990.
\n
\n
I. Sont enregistrés au droit fixe de 1.220 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).
\n
Les sociétés d'investissement à capital variable qui respectent l'obligation de distribution prévue au premier alinéa de l'article 31 de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances bénéficient des dispositions du premier alinéa.
\n
II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.
\n
\n
(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.
\n
" } }, "LEGIARTI000006310637": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "831", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006310637", "URL": "article/LEGI/ARTI/00/00/06/31/06/LEGIARTI000006310637.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0831AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 825", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1992-06-01 7H-1-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "LEGIARTI000006314240", "@num": "31", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 31 (MMN)", "@sens": "source", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 16 II, III Finances pour 1990 JORF 30 décembre 1989, modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006318144", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197438", "@fin": "1991-12-31", "#text": "6 : Sociétés d'investissement et fonds communs de placement", "@debut": "1983-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191753", "@fin": "2999-01-01", "#text": "C : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@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": "LEGIARTI000048511794", "@fin": "1979-07-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310628", "@fin": "1980-01-19", "@num": "831", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310629", "@fin": "1982-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310630", "@fin": "1983-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310631", "@fin": "1983-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310632", "@fin": "1985-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310633", "@fin": "1986-01-01", "@num": "831", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310634", "@fin": "1989-07-14", "@num": "831", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310635", "@fin": "1989-08-04", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310636", "@fin": "1989-12-30", "@num": "831", "@etat": "MODIFIE", "@debut": "1989-08-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310637", "@fin": "1991-12-31", "@num": "831", "@etat": "ABROGE", "@debut": "1989-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Sont enregistrés au droit fixe de 1.220 F à raison des apports mobiliers qu'ils constatent, les actes de constitution et d'augmentation de capital des sociétés d'investissement en valeurs mobilières, régies par les titres I et II de l'ordonnance n° 45-2710 du 2 novembre 1945, qui s'engagent à procéder ou procèdent au titre de chaque exercice à la répartition entre les actionnaires de la totalité des bénéfices qui peuvent être distribués, quel que soit le montant des réserves, en vertu de l'article 9 modifié de ladite ordonnance (1).

\n
\n

Les sociétés d'investissement à capital variable soumises aux dispositions de la loi n° 88-1201 du 23 décembre 1988 relative aux organismes de placement collectif en valeurs mobilières et portant création des fonds communs de créances bénéficient des dispositions du premier alinéa (2).

\n
\n

II. Pour les actes d'augmentation de capital des sociétés d'investissement à capital variable par voie d'apports mobiliers, il ne peut être perçu, au titre du droit d'apport liquidé conformément aux dispositions de l'article 825 une somme supérieure au montant de l'imposition fixe visée au I.

\n
\n
\n

(1) Pour les sociétés nationales d'investissement, voir décret n° 48-1685 du 30 octobre 1948, art. 2.

\n
\n

(2) Ces dispositions s'appliquent aux exercices clos à compter du 29 septembre 1989 et aux apports réalisés au cours de ces mêmes exercices.

\n
" } }, "LEGIARTI000006314850": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-09-21", "DATE_DEBUT": "1969-12-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006314850", "URL": "article/LEGI/ARTI/00/00/06/31/48/LEGIARTI000006314850.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AAFABXXXXXX004AAXXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : (1) Voir les articles 92 et 111 de la loi n° 66-537 du 24 juillet 1966.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000302367", "#text": "Décret 48-1685 1948-10-30 art. 3 JORF 31 octobre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "JORFTEXT000000325138", "#text": "Décret 52-773 1952-07-01 art. 1 JORF 5 juillet 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000325138", "@numtexte": "52-773", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-01" }, { "#text": "Loi 1940-11-16 art. 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000334411", "#text": "Ordonnance 45-2710 1945-11-02 JORF 5 novembre 1945 rectificatif JORF 9 novembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000692245", "#text": "Loi 66-537 1966-07-24 art. 92, art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000693194", "#text": "Loi 69-1160 1969-12-24 art. 20 finances rectificative pour 1969 JORF 27 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084345", "@fin": "2011-05-19", "#text": "Titre Ier : Des sociétés nationales d'investissement", "@debut": "1945-11-05" } ] }, "@cid": "JORFTEXT000000334411", "@num": "45-2710", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 SOCIETES D'INVESTISSEMENT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000334411", "@c_titre_court": "Ordonnance n°45-2710 du 2 novembre 1945" }, { "@fin": "2011-05-19", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 relative aux sociétés d'investissement", "@debut": "1945-11-05", "@id_txt": "LEGITEXT000006069188", "@c_titre_court": "Ordonnance n°45-2710 du 2 novembre 1945" } ], "@date_publi": "1945-11-05", "@date_signature": "1945-11-02" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314850", "@fin": "2000-09-21", "@num": "4", "@etat": "MODIFIE", "@debut": "1969-12-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006314851", "@fin": "2011-05-19", "@num": "4", "@etat": "ABROGE", "@debut": "2000-09-21", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les statuts des sociétés nationales d'investissement doivent être approuvés par décret en Conseil d'Etat pris sur le rapport du ministre des finances.
\n
Les membres du conseil d'administration, au nombre de douze, sont désignés comme suit :
\n
1° Six sont élus par l'assemblée générale des actionnaires ;
\n
2° Six sont désignés par le ministre des finances. Ces désignations peuvent être faites par dérogation aux dispositions des alinéas 1er et 2 de l'article 3 de la loi du 16 novembre 1940 relative aux sociétés anonymes, maintenue provisoirement en application (1) :
\n
Trois parmi des personnalités présentant une compétence particulière en matière de placements mobiliers ;
\n
Un sur une liste de trois noms présentés par la commission de surveillance de la caisse des dépôts et consignations ;
\n
Un sur une liste de trois noms présentés par le conseil général de la Banque de France ;
\n
Un sur une liste de trois noms présentés par l'association nationale des porteurs français de valeurs mobilières.
\n
Toutefois, lorsque la participation de l'Etat dans le capital social est inférieure à 25 % le nombre des administrateurs désignés par le ministre des finances est ramené à trois ; ces administrateurs sont choisis dans les conditions prévues aux alinéas 6, 7 et 8 du présent article, les neuf autres administrateurs sont élus par l'assemblée générale des actionnaires.
\n
Lorsque la participation de l'Etat est inférieure à 5 % du capital social, les dispositions du présent article cessent de recevoir application. La société est alors soumise aux dispositions du titre II de la présente ordonnance et à celles de la loi du 24 juillet 1966 sur les sociétés commerciales.
\n
Les administrateurs désignés par le ministre de l'économie et des finances resteront en place jusqu'à la première assemblée générale suivant la date à laquelle la participation de l'Etat sera devenue inférieure à 5 %.
\n
La désignation du président du conseil d'administration et du directeur général est soumise à l'agrément du ministre des finances tant que celui-ci conserve, en vertu du présent article, le droit de désigner certains membres du conseil d'administration.
\n
Les actions que les administrateurs doivent affecter à la garantie de leur gestion sont déposées par l'Etat pour les administrateurs désignés par le ministre des finances.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006314850", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310629", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310630", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310631", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310632", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310633", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310634", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310635", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310636", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310637", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310628", "cible": false, "cidtexte": "JORFTEXT000000302367", "id": "JORFTEXT000000302367", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000302367": { "SM": { "CONTENU": "Modification des articles 1, 4 et 5 de l'ordonnance n° 45-2710 du 2 novembre 1945." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314850", "@num": "4", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - 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art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310636", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310634", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310631", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310635", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310630", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310633", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310632", "@num": "831", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 831 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 48-1685 du 30 octobre 1948", "MCS_TXT": { "MC": [ "FINANCES", "AFFAIRES ECONOMIQUES", "INVESTISSEMENT", "SOCIETE NATIONALE D'INVESTISSEMENT", "CAPITAL VARIABLE" ] }, "TITREFULL": "Décret n° 48-1685 du 30 octobre 1948 relatif aux sociétés nationales d’investissement." }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000302367", "NUM": "48-1685", "DATE_PUBLI": "1948-10-31", "DATE_TEXTE": "1948-10-30", "ORIGINE_PUBLI": "JORF du 31 octobre 1948", "PAGE_DEB_PUBLI": 10590, "PAGE_FIN_PUBLI": 10591 } }, "META_COMMUN": { "ID": "JORFTEXT000000302367", "URL": "texte/version/JORF/TEXT/00/00/00/30/23/JORFTEXT000000302367.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9481685" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000334411": { "SM": { "CONTENU": "ART. 1 A 5 : SOCIETES NATIONALES D'INVESTISSEMENT.
ART. 6 A 17 : SOCIETES D'INVESTISSEMENT.
LES ART. 14 ET 15 DE CETTE ORDONNANCE ONT ETE INCORPORES AU CODE DES IMPOTS.
(ART. 208-2 ET 144-2)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006069188", "#text": "Ordonnance n°45-2710 du 2 novembre 1945", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314846", "@num": "1", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314862", "@num": "10", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314863", "@num": "11", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314864", "@num": "12", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314867", "@num": "13", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314868", "@num": "15-1", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 15-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314848", "@num": "2", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314849", "@num": "3", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314850", "@num": "4", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314852", "@num": "5", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314854", "@num": "6", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314855", "@num": "7", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314857", "@num": "8", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "LEGIARTI000006314860", "@num": "9", "#text": "Ordonnance n°45-2710 du 2 novembre 1945 - art. 9 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000334411", "@numtexte": "45-2710", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-11-02" }, { "@id": "JORFTEXT000000302367", "#text": "Décret n°48-1685 du 30 octobre 1948", "@sens": "cible", "@cidtexte": "JORFTEXT000000302367", "@numtexte": "48-1685", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-10-30" }, { "@id": "JORFTEXT000000310260", "#text": "Loi n°49-384 du 21 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000310260", "@numtexte": "49-384", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-21" }, { "@id": "JORFTEXT000000325138", "#text": "Décret n°52-773 du 1 juillet 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000325138", "@numtexte": "52-773", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1952-07-01" }, { "@id": "JORFTEXT000000874918", "#text": "Loi n°53-75 du 6 février 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000874918", "@numtexte": "53-75", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-06" }, { "@id": "JORFARTI000001096618", "@num": "23", "#text": "Loi n°53-75 du 6 février 1953 - art. 23, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874918", "@numtexte": "53-75", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-06" }, { "@id": "JORFTEXT000000330871", "#text": "Décret n°55-621 du 20 mai 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000330871", "@numtexte": "55-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "LEGIARTI000006338981", "@num": "11", "#text": "Décret n°57-1025 du 10 septembre 1957 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000670700", "@numtexte": "57-1025", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-09-10" }, { "@id": "JORFTEXT000000672709", "#text": "Décret n°57-1341 du 28 décembre 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000672709", "@numtexte": "57-1341", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@id": "JORFTEXT000000705501", "#text": "RELATIVE A CERTAINES DISPOSITIONS CONCERNANT LE TRESOR (JUSTICE)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705501", "@numtexte": "58-967", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-10-16" }, { "@id": "JORFTEXT000000849451", "#text": "Décret n°63-966 du 20 septembre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000849451", "@numtexte": "63-966", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "JORFTEXT000000439123", "#text": "Arrêté du 14 octobre 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000439123", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1963-10-14" }, { "@id": "JORFTEXT000000328193", "#text": "Décret n°64-401 du 30 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000328193", "@numtexte": "64-401", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-30" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFARTI000002072450", "@num": "23", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 23, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000876541", "#text": "Décret n°67-587 du 17 juillet 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000876541", "@numtexte": "67-587", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-17" }, { "@id": "LEGIARTI000006759658", "@num": "33", "#text": "Ordonnance n°67-828 du 23 septembre 1967 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "LEGIARTI000006921757", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921758", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921759", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921761", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921760", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "LEGIARTI000006921762", "@num": "125", "#text": "Décret n°69-810 du 12 août 1969 - art. 125 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000499863", "@numtexte": "69-810", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1969-08-12" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "cible", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000874226", "#text": "Loi n°70-1283 du 31 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "JORFARTI000002279855", "@num": "35", "#text": "Loi n°70-1283 du 31 décembre 1970 - art. 35, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874226", "@numtexte": "70-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-31" }, { "@id": "LEGIARTI000006904598", "@num": "15", "#text": "Loi n°72-6 du 3 janvier 1972 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684516", "@numtexte": "72-6", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000505633", "#text": "Décret n°72-787 du 22 août 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000505633", "@numtexte": "72-787", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1972-08-22" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000002293487", "@num": "15", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 15, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n°74-1129 du 30 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFARTI000002478227", "@num": "73", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 73, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "JORFTEXT000000888293", "#text": "Loi n°75-601 du 10 juillet 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000888293", "@numtexte": "75-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "JORFARTI000001884505", "@num": "9", "#text": "Loi n°75-601 du 10 juillet 1975 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000888293", "@numtexte": "75-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "JORFTEXT000000339250", "#text": "Loi n°79-12 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001884369", "@num": "11", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006290607", "@num": "2", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273287", "@num": "23", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 23 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273288", "@num": "23", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273290", "@num": "25", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001884468", "@num": "25", "#text": "Loi n°79-12 du 3 janvier 1979 - art. 25, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339250", "@numtexte": "79-12", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006273999", "@num": "3", "#text": "Loi n°82-660 du 30 juillet 1982 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504204", "@numtexte": "82-660", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-07-30" }, { "@id": "LEGIARTI000006314199", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314197", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314198", "@num": "12", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314189", "@num": "5", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006314280", "@num": "53", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000540003", "#text": "LOI92-666", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696212", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006696211", "@num": "2", "#text": "Loi n°92-666 du 16 juillet 1992 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "LEGIARTI000006781389", "@num": "1", "#text": "Décret n°98-880 du 1 octobre 1998 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "LEGIARTI000006781388", "@num": "1", "#text": "Décret n°98-880 du 1 octobre 1998 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000556995", "@nortexte": "ECOT9820071D", "@numtexte": "98-880", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-10-01" }, { "@id": "JORFTEXT000018872904", "#text": "Arrêté du 19 mai 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018872904", "@nortexte": "ECET0765975A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-05-19" }, { "@id": "JORFARTI000018981982", "@num": "16", "#text": "Ordonnance n°2008-556 du 13 juin 2008 - art. 16, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018981969", "@nortexte": "ECET0807926R", "@numtexte": "2008-556", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-06-13" }, { "@id": "LEGITEXT000020178752", "#text": "Ordonnance n°2009-107\n du 30 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020176444", "@nortexte": "ECET0830788R", "@numtexte": "2009-107", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "JORFTEXT000020176444", "#text": "Ordonnance n°2009-107 du 30 janvier 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020176444", "@nortexte": "ECET0830788R", "@numtexte": "2009-107", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-01-30" }, { "@id": "JORFARTI000024021803", "@num": "175", "#text": "LOI n°2011-525 du 17 mai 2011 - art. 175, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000048870045", "@num": "10", "#text": "Décret n°2023-1394 du 30 décembre 2023 - 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