{ "article": { "LEGIARTI000006310423": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310423", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310423.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0794AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "#text": "CGI 1075", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1930-04-16", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Les départements, les communes, les établissements publics hospitaliers et les bureaux d'aide sociale sont exonérés des droits de mutation à titre gratuit sur les biens qui leur adviennent par donation ou succession.
\n
Cette exonération s'applique aux successions ouvertes avant la promulgation de la loi du 16 avril 1930 qui n'auraient pas encore été acceptées ni approuvées par l'autorité administrative.
\n
II Les dispositions du I sont applicables aux libéralités faites aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité (1).
\n
\n
1) Voir également art. 1075.
\n
" } }, "LEGIARTI000006310424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-31", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310424", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0794AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1075", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273733", "@num": "21", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 21 () 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" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1930-04-16", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Les régions, les départements, les communes, les établissements publics hospitaliers et les bureaux d'aide sociale sont exonérés des droit de mutation à titre gratuit sur les biens qui leur adviennent par donation ou succession.
\n
Cette exonération s'applique aux successions ouvertes avant la promulgation de la loi du 16 avril 1930 qui n'auraient pas encore été acceptées ni approuvées par l'autorité administrative.
\n
II Les dispositions du I sont applicables aux libéralités faites aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité (1).
\n
\n
(1) Voir également art. 1075.
\n
" } }, "LEGIARTI000006310425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1986-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310425", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310425.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0794AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "#text": "CGI 1075", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I Les régions, les départements, les communes, les établissements publics hospitaliers et les bureaux d'aide sociale sont exonérés des droit de mutation à titre gratuit sur les biens qui leur adviennent par donation ou succession.
\n
\n
II Les dispositions du I sont applicables aux libéralités faites aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité (1).
\n
\n
(1) Voir également art. 1075.
\n
" } }, "LEGIARTI000006310426": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006310426", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310426.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0794AAXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir également l'article 1075.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1075", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006695525", "@num": "57", "#text": "Loi n°86-17 du 6 janvier 1986 - art. 57 () JORF 8 janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512457", "@numtexte": "86-17", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les régions, les départements, les communes, les établissements publics hospitaliers et les centres d'action sociale sont exonérés des droit de mutation à titre gratuit sur les biens qui leur adviennent par donation ou succession.
\n
\n
II. Les dispositions du I sont applicables aux libéralités faites aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité (1).
\n
" } }, "LEGIARTI000006310427": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2003-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006310427", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310427.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0794AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 août 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006221816", "@num": "10", "#text": "Loi n°2003-709 du 1 août 2003 - art. 10 () JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000791289", "@nortexte": "MCCX0300015L", "@numtexte": "2003-709", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les régions, les départements, les communes, leurs établissements publics et les établissements publics hospitaliers sont exonérés des droits de mutation à titre gratuit sur les biens qui leur adviennent par donation ou succession affectés à des activités non lucratives.

II. – Les dispositions du I sont applicables aux libéralités faites aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité.

\n
" } }, "LEGIARTI000006310428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-26", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310428", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0795AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 794 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006847381", "@num": "1", "#text": "Loi n°75-602 du 10 juillet 1975 - art. 1 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000700418", "@numtexte": "75-602", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-07-10" }, { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1880-03-18 ART. 7", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1928-04-05 ART. 44", "@sens": "source", "@typelien": "CITATION" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés à l'article 794-I, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

2° Les dons et legs aux établissements publics ou d'utilité publique dont les ressources sont exclusivement affectées à des œuvres scientifiques à caractère désintéressé ;

3° Sous réserve de ce qui est dit au 2°, les dons et legs consentis aux organismes et aux établissements publics ou d'utilité publique dont les ressources sont exclusivement affectées à des œuvres scientifiques, culturelles ou artistiques à caractère désintéressé et qui sont agréés à cet effet par le ministre de l'économie et des finances ;

4° Les dons et legs faits aux établissements publics charitables autres que ceux visés à l'article 794-I, aux sociétés mutualistes et à toutes autres sociétés reconnues d'utilité publique dont les ressources sont affectées à des œuvres d'assistance.

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

5° Les dons et legs faits aux associations d'enseignement supérieur reconnues d'utilité publique conformément à l'article 7 de la loi du 18 mars 1880 et aux sociétés d'éducation populaire gratuite reconnues d'utilité publique et subventionnées par l'Etat ;

6° Les dons et legs de sommes d'argent ou d'immeubles faits aux établissements pourvus de la personnalité civile autres que ceux visés à l'article 794-I avec obligation, pour les bénéficiaires, de consacrer ces libéralités à l'achat d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, destinés à figurer dans une collection publique, ou à l'entretien d'une collection publique ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° Les dons et legs faits aux sociétés civiles visées au premier alinéa de l'article 44 de la loi du 5 avril 1928 qui ont été autorisées à continuer leurs opérations en exécution des dispositions dudit alinéa ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

11° Les dons et legs faits aux établissements publics ou d'utilité publique autres que ceux visés à l'article 794-I, aux sociétés particulières ou autres groupements régulièrement constitués, en tant qu'ils sont affectés, par la volonté expresse du donateur ou du testateur, à l'érection de monuments aux morts de la guerre ou à la gloire de nos armes et des armées alliées ;

12° Les dons et legs d'immeubles situés dans les zones définies à l'article 1er de la loi n° 75-602 du 10 juillet 1975, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres.

\n
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Sont exonérés des droits de mutation à titre gratuit :

2° Les dons et legs aux établissements publics ou d'utilité publique dont les ressources sont exclusivement affectées à des œuvres scientifiques à caractère désintéressé ;

4° Les dons et legs faits aux établissements publics charitables autres que ceux visés à l'article 794-I, aux mutuelles et à toutes autres sociétés reconnues d'utilité publique dont les ressources sont affectées à des œuvres d'assistance.

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

\n
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Sont exonérés des droits de mutation à titre gratuit :

2° Les dons et legs consentis aux établissements publics ou d'utilité publique, dont les ressources sont exclusivement affectées à des œuvres scientifiques, culturelles ou artistiques à caractère désintéressé ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

\n
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Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

4° Les dons et legs faits aux établissements publics charitables autres que ceux visés au I de l'article 794, aux mutuelles et à toutes autres sociétés reconnues d'utilité publique dont les ressources sont affectées à des œuvres d'assistance.

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

6° Les dons et legs de sommes d'argent ou d'immeubles faits aux établissements pourvus de la personnalité civile autres que ceux visés au I de l'article 794 avec obligation, pour les bénéficiaires, de consacrer ces libéralités à l'achat d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, destinés à figurer dans une collection publique, ou à l'entretien d'une collection publique ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

11° Les dons et legs faits aux établissements publics ou d'utilité publique autres que ceux visés au I de l'article 794, aux sociétés particulières ou autres groupements régulièrement constitués, en tant qu'ils sont affectés, par la volonté expresse du donateur ou du testateur, à l'érection de monuments aux morts de la guerre ou à la gloire de nos armes et des armées alliées ;

12° Les dons et legs d'immeubles situés dans les zones définies à l'article L243-1 du code rural, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres.

\n
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Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Les dons et legs d'immeubles situés dans les zones définies à l'article L243-1 du code rural, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres.

\n
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L322-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-09-04 7G-10-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise l'acceptation ;

5° Les dons et legs faits aux associations d'enseignement supérieur reconnues d'utilité publique et aux sociétés d'éducation populaire gratuite reconnues d'utilité publique et subventionnées par l'Etat ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L322-8 du code de l'environnement, les dons et legs d'immeubles situés dans les zones définies à l'article L322-1 du code précité, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres.

\n
" } }, "LEGIARTI000006310434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-04-15", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310434", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310434.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0795AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006718655", "@num": "3", "#text": "Ordonnance n°2005-856 du 28 juillet 2005 - art. 3 () JORF 29 juillet 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000811954", "@nortexte": "INTX0500164R", "@numtexte": "2005-856", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-07-28" }, { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

\n
" } }, "LEGIARTI000006310435": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2006-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006310435", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310435.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0795AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849150", "@num": "23", "#text": "Loi n°2006-436 du 14 avril 2006 - art. 23 () JORF 15 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000609487", "@nortexte": "DEVX0500070L", "@numtexte": "2006-436", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-04-14" }, { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné.

" } }, "LEGIARTI000006361142": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L1121-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006361142", "URL": "article/LEGI/ARTI/00/00/06/36/11/LEGIARTI000006361142.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MGAXXXXXXXX5X1121L00XX1A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000456141", "#text": "Ordonnance 2006-460 2006-04-21 JORF 22 avril 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000456141", "@nortexte": "ECOX0400219R", "@numtexte": "2006-460", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2006-04-21" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006350315", "@num": "L11", "#text": "Code du domaine de l'Etat - art. L11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006350315", "@num": "L11", "#text": "Code du domaine de l'Etat - art. L11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070208", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361144", "@num": "L1121-3", "#text": "Code général de la propriété des personnes publ... - art. L1121-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361345", "@num": "L2222-12", "#text": "Code général de la propriété des personnes publ... - art. L2222-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049779040", "@num": "L5511-4", "#text": "Code général de la propriété des personnes publ... - art. L5511-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778919", "@num": "L5711-2", "#text": "Code général de la propriété des personnes publ... - art. L5711-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006192158", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dons et legs faits à l'Etat.", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180801", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions applicables à l'Etat et à ses établissements publics", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006164212", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dons et legs", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006148765", "@fin": "2999-01-01", "#text": "TITRE II : ACQUISITIONS À TITRE GRATUIT", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134943", "@fin": "2999-01-01", "#text": "LIVRE Ier : MODES D'ACQUISITION", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115615", "@fin": "2999-01-01", "#text": "PREMIÈRE PARTIE : ACQUISITION", "@debut": "2006-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006086052", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2006-07-01" } ] }, "@cid": "LEGITEXT000006070299", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général de la propriété des personnes publiques", "@debut": "2006-07-01", "@id_txt": "LEGITEXT000006070299", "@c_titre_court": "Code général de la propriété des personnes publiques." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006361142", "@fin": "2999-01-01", "@num": "L1121-1", "@etat": "VIGUEUR", "@debut": "2006-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article L. 1121-3, les dons et legs faits à l'Etat sont acceptés, en son nom, par l'autorité compétente, dans les formes et conditions fixées par décret en Conseil d'Etat.
\n
" } }, "LEGIARTI000018017300": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-08-06", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018017300", "URL": "article/LEGI/ARTI/00/00/18/01/73/LEGIARTI000018017300.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000017885198", "@num": "37", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. 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Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

5° Les dons et legs faits aux fondations universitaires, aux fondations partenariales et établissements d'enseignement supérieur reconnus d'utilité publique, aux sociétés d'éducation populaire gratuite reconnues d'utilité publique et subventionnées par l'Etat, aux associations d'enseignement supérieur reconnues d'utilité publique et aux établissements reconnus d'utilité publique ayant pour objet de soutenir des œuvres d'enseignement scolaire et universitaire régulièrement déclarées ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné.

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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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L. 322-8 du code de l'environnement, les dons et legs d'immeubles situés dans les zones définies à l'article L. 322-1 du code précité, faits au profit du Conservatoire de l'espace littoral et des rivages lacustres ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200 du présent code.

" } }, "LEGIARTI000020549011": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-08-10", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549011", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549011.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310423", "@num": "794", "#text": "Code général des impôts, CGI. - art. 794", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200.

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Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L. 322-8 du code de l'environnement, les dons et legs d'immeubles faits au profit du Conservatoire de l'espace littoral et des rivages lacustres ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200.

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Conformément aux dispositions du II de l'article 47 de la loi n° 2018-1317 du 28 décembre 2018, la perte de recettes pour l'Etat résultant du I est compensée à due concurrence par la création d'une taxe additionnelle aux droits mentionnés aux articles 575 et 575 A du code général des impôts.

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Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

2° Les dons et legs consentis aux établissements publics ou d'utilité publique répondant aux caractéristiques mentionnées aux b ou f bis du 1 de l'article 200 ;

3° (Abrogé) ;

Il est statué sur le caractère de bienfaisance de la disposition par le décret rendu en conseil d'Etat ou l'arrêté préfectoral qui en autorise, le cas échéant, l'acceptation ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L. 322-8 du code de l'environnement, les dons et legs d'immeubles faits au profit du Conservatoire de l'espace littoral et des rivages lacustres ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200.

" } }, "LEGIARTI000041470889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041470889", "URL": "article/LEGI/ARTI/00/00/41/47/08/LEGIARTI000041470889.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000039793003", "@num": "136", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 136", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. 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L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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. 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I. – Les régions, les départements, les communes, leurs établissements publics et les établissements publics hospitaliers sont exonérés des droits de mutation à titre gratuit sur les biens affectés à des activités non lucratives qui leur adviennent par donation ou succession jusqu'au 31 décembre 2023.

II. – Les dispositions du I sont applicables aux libéralités faites jusqu'au 31 décembre 2023 aux organismes d'administration et de gestion de la sécurité sociale ainsi qu'à la caisse générale de prévoyance des marins et de leurs familles en cas d'accident, de maladie, d'invalidité et de maternité.

" } }, "LEGIARTI000042914177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042914177", "URL": "article/LEGI/ARTI/00/00/42/91/41/LEGIARTI000042914177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000042778711", "@num": "158", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 158", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915075", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310423", "@num": "794", "#text": "Code général des impôts, CGI. - art. 794", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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. 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\n

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

2° Les dons et legs consentis aux établissements publics ou d'utilité publique répondant aux caractéristiques mentionnées aux b ou f bis du 1 de l'article 200 ;

3° (Abrogé) ;

4° Les dons et legs faits aux établissements publics charitables autres que ceux visés au I de l'article 794, aux mutuelles, à tous autres organismes reconnus d'utilité publique dont les ressources sont affectées à des œuvres d'assistance et de bienfaisance, à la défense de l'environnement naturel ou à la protection des animaux ainsi qu'aux associations simplement déclarées qui poursuivent un but exclusif d'assistance et de bienfaisance ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'office national des anciens combattants et victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L. 322-8 du code de l'environnement, les dons et legs d'immeubles faits au profit du Conservatoire de l'espace littoral et des rivages lacustres ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200.

\n
" } }, "LEGIARTI000044982923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "794", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044982923", "URL": "article/LEGI/ARTI/00/00/44/98/29/LEGIARTI000044982923.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000044794434", "@num": "89", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 89", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000033244045", "@num": "R444-11-1", "#text": "Code de commerce - art. R444-11-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006741059", "@num": "L124-1", "#text": "Code de la sécurité sociale. - art. L124-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042194220", "@num": "788", "#text": "Code général des impôts, CGI. - art. 788 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045293476", "@num": "795", "#text": "Code général des impôts, CGI. - art. 795 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030010994", "@num": "795-0 A", "#text": "Code général des impôts, CGI. - art. 795-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000006310423", "@fin": "1983-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310424", "@fin": "1986-07-31", "@num": "794", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310425", "@fin": "1990-06-15", "@num": "794", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310426", "@fin": "2003-08-02", "@num": "794", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310427", "@fin": "2020-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041470889", "@fin": "2022-01-01", "@num": "794", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044982923", "@fin": "2999-01-01", "@num": "794", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les régions, les départements, les communes, leurs établissements publics et les établissements publics hospitaliers sont exonérés des droits de mutation à titre gratuit sur les biens affectés à des activités non lucratives qui leur adviennent par donation ou succession.

" } }, "LEGIARTI000045293476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045293476", "URL": "article/LEGI/ARTI/00/00/45/29/34/LEGIARTI000045293476.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l'article unique de la loi n° 2022-297 du 2 mars 2022, ces dispositions entrent en vigueur le 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025546481", "@num": "6-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 6-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGITEXT000030492034", "#text": "ARRÊTÉ du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491462", "@nortexte": "FCPE1507473A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000030492811", "#text": "DÉCRET n°2015-442 du 17 avril 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030491431", "@nortexte": "FCPE1507471D", "@numtexte": "2015-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-04-17" }, { "@id": "LEGITEXT000033244020", "#text": "Décret n°2016-1369 du 12 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGIARTI000033244032", "@num": "1", "#text": "Décret n°2016-1369 du 12 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033241468", "@nortexte": "ECFC1618230D", "@numtexte": "2016-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-12" }, { "@id": "LEGITEXT000033254384", "#text": "Arrêté du 17 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253624", "@nortexte": "ECFC1621900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-17" }, { "@id": "LEGIARTI000045290195", "@num": "unique", "#text": "LOI n°2022-297 du 2 mars 2022 - art. unique (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045287631", "@nortexte": "ARMX2107874L", "@numtexte": "2022-297", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-03-02" }, { "@id": "LEGIARTI000006845499", "@num": "L122-2", "#text": "Code du patrimoine. - art. L122-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061736", "@num": "777", "#text": "Code général des impôts, CGI. - art. 777 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310423", "@num": "794", "#text": "Code général des impôts, CGI. - art. 794", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061728", "@num": "885 G ter", "#text": "Code général des impôts, CGI. - art. 885 G ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036385015", "@num": "970", "#text": "Code général des impôts, CGI. - art. 970 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781404", "@num": "990 I bis", "#text": "Code général des impôts, CGI. - art. 990 I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428777", "@num": "990 J", "#text": "Code général des impôts, CGI. - art. 990 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493189", "@num": "281 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030493210", "@num": "281 L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833504", "@num": "L322-8", "#text": "Code de l'environnement - art. L322-8", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191749", "@fin": "2999-01-01", "#text": "D : Régimes spéciaux et exonérations", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179724", "@fin": "2999-01-01", "#text": "VI : Mutations à titre gratuit", "@debut": "1965-07-14" } ] }, "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": "LEGIARTI000048500642", "@fin": "1979-07-01", "@num": "795", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310428", "@fin": "1985-07-26", "@num": "795", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310429", "@fin": "1987-07-24", "@num": "795", "@etat": "MODIFIE", "@debut": "1985-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310430", "@fin": "1992-07-04", "@num": "795", "@etat": "MODIFIE", "@debut": "1987-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310431", "@fin": "2000-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310432", "@fin": "2001-03-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310433", "@fin": "2006-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310434", "@fin": "2006-04-15", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310435", "@fin": "2007-12-29", "@num": "795", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018017300", "@fin": "2008-08-06", "@num": "795", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019298965", "@fin": "2009-04-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549011", "@fin": "2016-08-10", "@num": "795", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033034811", "@fin": "2019-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988575", "@fin": "2020-12-31", "@num": "795", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914177", "@fin": "2023-01-01", "@num": "795", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045293476", "@fin": "2999-01-01", "@num": "795", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Sont exonérés des droits de mutation à titre gratuit :

1° Les dons et legs d'œuvres d'art, de monuments ou d'objets ayant un caractère historique, de livres, d'imprimés ou de manuscrits, faits aux établissements pourvus de la personnalité civile, autres que ceux visés au I de l'article 794, si ces œuvres et objets sont destinés à figurer dans une collection publique ;

2° Les dons et legs consentis aux établissements publics ou d'utilité publique répondant aux caractéristiques mentionnées aux b ou f bis du 1 de l'article 200 ;

3° (Abrogé) ;

7° Les dons et legs faits aux organismes d'habitations à loyer modéré ou à leurs unions ;

8° (Périmé) ;

9° Les dons et legs faits à l'Office national des combattants et des victimes de guerre ;

10° Les dons et legs faits aux associations cultuelles, aux unions d'associations cultuelles et aux congrégations autorisées ;

12° Conformément à l'article L. 322-8 du code de l'environnement, les dons et legs d'immeubles faits au profit du Conservatoire de l'espace littoral et des rivages lacustres ;

13° Les dons et legs d'immeubles situés dans les cœurs des parcs nationaux, faits au profit de l'établissement public du parc national concerné ;

14° Les dons et legs consentis aux fonds de dotation répondant aux conditions fixées au g du 1 de l'article 200.

\n
" } }, "LEGIARTI000048500642": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "795", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000048500642", "URL": "article/LEGI/ARTI/00/00/48/50/06/LEGIARTI000048500642.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Lorsque le transfert, la mutation ou la conversion au porteur est effectuée en vue ou à l’occasion de la négociation des titres, le certificat du fonctionnaire compétent de l’enregistrement visé à l’article précédent, peut être remplacé par une déclaration des parties, établie sur papier non timbré, désignant avec précision les titres auxquels elle s’applique et indiquant que l’aliénation est faite pour permettre d’acquitter les droits de mutation par décès, et que le produit en sera versé directement au bureau où doit être souscrite la déclaration par l’intermédiaire chargé de la négociation.

Au cas où tout ou partie des titres serait amorti, la remise audit intermédiaire des fonds provenant du remboursement libérera l’établissement émetteur dans les mêmes conditions que la remise des titres eux-mêmes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000045293476", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018017300", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033034811", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310428", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042914177", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041470889", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006361142", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044982923", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310431", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310430", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310423", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310424", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310425", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310426", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310429", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020549011", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310433", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310434", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310435", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310432", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000019298965", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048500642", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037988575", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006310427", "cible": true, "cidtexte": "JORFTEXT000033241468", "id": "LEGITEXT000033244020", "typelien": "CITATION" } ], "texte_version": { "LEGITEXT000033244020": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005634379", "#text": "Code de commerce (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. 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\n
Le Premier ministre,
Sur le rapport du garde des sceaux, ministre de la justice, et du ministre de l'économie et des finances,
Vu le code de commerce ;
Vu le code général des impôts, notamment ses articles 794 et 795 ;
Vu le code général de la propriété des personnes publiques, notamment ses articles L. 1121-1 à L. 1121-6 ;
Vu l'avis de l'Autorité de la concurrence en date du 16 septembre 2016 ;
Le Conseil d'Etat (section de l'intérieur) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 12 octobre 2016.

Manuel Valls

Par le Premier ministre :

Le ministre de l'économie et des finances,

Michel Sapin

Le garde des sceaux, ministre de la justice,

Jean-Jacques Urvoas

Le ministre de l'aménagement du territoire, de la ruralité et des collectivités territoriales,

Jean-Michel Baylet

Le ministre de l'intérieur,

Bernard Cazeneuve

La ministre des outre-mer,

Ericka Bareigts

" } } }, "textelr": { "LEGITEXT000033244020": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000033241468", "NOR": "ECFC1618230D", "NUM": "2016-1369", "DATE_PUBLI": "2016-10-15", "DATE_TEXTE": "2016-10-12", "NUM_PARUTION": 241, "NUM_SEQUENCE": 12, "ORIGINE_PUBLI": "JORF n°0241 du 15 octobre 2016", "DERNIERE_MODIFICATION": "2016-10-16" } }, "META_COMMUN": { "ID": "LEGITEXT000033244020", "URL": "texte/struct/LEGI/TEXT/00/00/33/24/40/LEGITEXT000033244020.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000033244032", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000033244034", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2016-10-16", "@origine": "LEGI" }, { "@id": "LEGIARTI000033244036", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "2016-10-16", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000033241468", "@fin": "2999-01-01", "@num": "2016-1369", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000033244020", "@fin": "2999-01-01", "@num": "2016-1369", "@debut": "2016-10-16" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000033244020", "liens_entrants": true }