{ "article": { "LEGIARTI000028418288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VI", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-11-27", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028418288", "URL": "article/LEGI/ARTI/00/00/28/41/82/LEGIARTI000028418288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 19 III : Ces dispositions s'appliquent aux cessions et aux exportations de biens réalisées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021535841", "@num": "17", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000028402684", "@num": "19", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000029099999", "#text": "DÉCRET n°2014-621 du 16 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029099360", "@nortexte": "FCPE1405068D", "@numtexte": "2014-621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-16" }, { "@id": "LEGIARTI000031129090", "@num": "5", "#text": "ARRÊTÉ du 18 août 2015 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031127950", "@nortexte": "EINC1428003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-18" }, { "#text": "CGI 150 V bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000042575026", "#text": "Décision n°2020-868 QPC du 27 novembre 2020, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000042575026", "@nortexte": "CSCX2033055S", "@numtexte": "2020-868 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000018621194", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287226", "@num": "L613-6-1", "#text": "Code de la sécurité sociale. - art. L613-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845508", "@num": "L122-9", "#text": "Code du patrimoine. - art. L122-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978330", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429032", "@num": "150 VJ", "#text": "Code général des impôts, CGI. - art. 150 VJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428328", "@num": "150 VK", "#text": "Code général des impôts, CGI. - art. 150 VK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429020", "@num": "150 VL", "#text": "Code général des impôts, CGI. - art. 150 VL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455168", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313055", "@num": "1761", "#text": "Code général des impôts, CGI. - art. 1761 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293837", "@num": "74 S bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 S bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029101315", "@num": "74 S septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 S septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191581", "@fin": "2999-01-01", "#text": "VII quater : Taxe sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302813", "@fin": "2014-01-01", "@num": "150 VI", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418288", "@fin": "2020-11-27", "@num": "150 VI", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043140066", "@fin": "2999-01-01", "@num": "150 VI", "@etat": "VIGUEUR", "@debut": "2020-11-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions propres aux bénéfices professionnels, sont soumises à une taxe forfaitaire dans les conditions prévues aux articles 150 VJ à 150 VM les cessions à titre onéreux ou les exportations, autres que temporaires, hors du territoire des Etats membres de l'Union européenne :

1° De métaux précieux ;

2° De bijoux, d'objets d'art, de collection ou d'antiquité.

II. - Les dispositions du I sont applicables aux cessions réalisées dans un autre Etat membre de la Communauté européenne.

" } }, "LEGIARTI000043140066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "150 VI", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-11-27" } }, "META_COMMUN": { "ID": "LEGIARTI000043140066", "URL": "article/LEGI/ARTI/00/00/43/14/00/LEGIARTI000043140066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 19 III : Ces dispositions s'appliquent aux cessions et aux exportations de biens réalisées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026140888", "@num": "Annexe I", "#text": "Arrêté du 29 mai 2012 - art. Annexe I (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000026140393", "@nortexte": "BUDD1226118A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-29" }, { "@id": "LEGIARTI000031129090", "@num": "5", "#text": "ARRÊTÉ du 18 août 2015 - art. 5 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031127950", "@nortexte": "EINC1428003A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-18" }, { "#text": "CGI 150 V bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021535841", "@num": "17", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGITEXT000029099999", "#text": "DÉCRET n°2014-621 du 16 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029099360", "@nortexte": "FCPE1405068D", "@numtexte": "2014-621", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-06-16" }, { "@id": "JORFTEXT000042575026", "#text": "Décision n°2020-868 QPC du 27 novembre 2020, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000042575026", "@nortexte": "CSCX2033055S", "@numtexte": "2020-868 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2020-11-27" }, { "@id": "LEGIARTI000018621194", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051287226", "@num": "L613-6-1", "#text": "Code de la sécurité sociale. - art. L613-6-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845508", "@num": "L122-9", "#text": "Code du patrimoine. - art. L122-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988296", "@num": "150 UA", "#text": "Code général des impôts, CGI. - art. 150 UA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978330", "@num": "150 VG", "#text": "Code général des impôts, CGI. - art. 150 VG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429032", "@num": "150 VJ", "#text": "Code général des impôts, CGI. - art. 150 VJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428328", "@num": "150 VK", "#text": "Code général des impôts, CGI. - art. 150 VK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028429020", "@num": "150 VL", "#text": "Code général des impôts, CGI. - art. 150 VL (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028455168", "@num": "150 VM", "#text": "Code général des impôts, CGI. - art. 150 VM (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313055", "@num": "1761", "#text": "Code général des impôts, CGI. - art. 1761 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293837", "@num": "74 S bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 S bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029101315", "@num": "74 S septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74 S septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191581", "@fin": "2999-01-01", "#text": "VII quater : Taxe sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "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": "LEGIARTI000006302813", "@fin": "2014-01-01", "@num": "150 VI", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418288", "@fin": "2020-11-27", "@num": "150 VI", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043140066", "@fin": "2999-01-01", "@num": "150 VI", "@etat": "VIGUEUR", "@debut": "2020-11-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° De métaux précieux ;

2° De bijoux, d'objets d'art, de collection ou d'antiquité.

II. (Abrogé)

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028418288", "cible": false, "cidtexte": "JORFTEXT000042575026", "id": "JORFTEXT000042575026", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000043140066", "cible": false, "cidtexte": "JORFTEXT000042575026", "id": "JORFTEXT000042575026", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000042575026": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028418288", "@num": "150 VI", "#text": "Code général des impôts, CGI. - art. 150 VI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043140066", "@num": "150 VI", "#text": "Code général des impôts, CGI. - art. 150 VI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décision n°2020-868 QPC du 27 novembre 2020", "AUTORITE": "CONSEIL CONSTITUTIONNEL", "TITREFULL": "Décision n° 2020-868 QPC du 27 novembre 2020" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000042575026", "NOR": "CSCX2033055S", "NUM": "2020-868 QPC", "DATE_PUBLI": "2020-11-28", "DATE_TEXTE": "2020-11-27", "NUM_PARUTION": 288, "NUM_SEQUENCE": 109, "ORIGINE_PUBLI": "JORF n°0288 du 28 novembre 2020" } }, "META_COMMUN": { "ID": "JORFTEXT000042575026", "URL": "texte/version/JORF/TEXT/00/00/42/57/50/JORFTEXT000042575026.xml", "NATURE": "DECISION", "ORIGINE": "JORF" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "textelr": { "JORFTEXT000042575026": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000042575026", "NOR": "CSCX2033055S", "NUM": "2020-868 QPC", "DATE_PUBLI": "2020-11-28", "DATE_TEXTE": "2020-11-27", "NUM_PARUTION": 288, "NUM_SEQUENCE": 109, "ORIGINE_PUBLI": "JORF n°0288 du 28 novembre 2020" } }, "META_COMMUN": { "ID": "JORFTEXT000042575026", "URL": "texte/struct/JORF/TEXT/00/00/42/57/50/JORFTEXT000042575026.xml", "NATURE": "DECISION", "ORIGINE": "JORF" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000042575027", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000042575041", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000042575044", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000042575046", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000042575047", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000042575048", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000042575026", "@fin": "2999-01-01", "@num": "2020-868 QPC", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000042575026", "liens_entrants": true }