{ "article": { "LEGIARTI000006312804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-06-29", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312804", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133906", "@fin": "1987-07-19", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114509", "@fin": "1989-07-14", "#text": "PAIEMENT DE L'IMPOT", "@debut": "1978-06-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout héritier, donataire ou légataire peut acquitter les droits de succession par la remise d'œuvres d'art, de livres, d'objets de collection ou de documents de haute valeur artistique ou historique.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

1) Annexe II, art. 384 A.

\n
" } }, "LEGIARTI000006312805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1982-06-29" } }, "META_COMMUN": { "ID": "LEGIARTI000006312805", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312805.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273927", "@num": "6", "#text": "Loi n°82-540 du 28 juin 1982 - art. 6 (V) JORF 29 JUIN 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147291", "@fin": "1996-05-12", "#text": "V bis : Paiement par remise d'oeuvres d'art.", "@debut": "1982-06-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Tout héritier, donataire ou légataire peut acquitter les droit de succession par la remise d'œuvres d'art, de livres, d'objets de collection ou de documents de haute valeur artistique ou historique.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – La procédure de dation en paiement par remise d'œuvres d'art, de livres, d'objets de collection ou de documents de haute valeur artistique ou historique prévue au I est applicable aux droits dus sur les mutations à titre gratuit entre vifs ainsi qu'au droit de partage.

(1) Annexe II, art. 384 A.

\n
" } }, "LEGIARTI000006312806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312806", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312806.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319360", "@num": "26", "#text": "Loi - art. 26 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L243-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé par la loi 95-1346).

(1) Annexe II, art. 384 A.

" } }, "LEGIARTI000006312807": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-07-11", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312807", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312807.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006849350", "@num": "1", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 1 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "LEGIARTI000006849354", "@num": "5", "#text": "Ordonnance n°2000-914 du 18 septembre 2000 - art. 5 (V) JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000401865", "@nortexte": "ATEX0000087R", "@numtexte": "2000-914", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé par la loi 95-1346).

(1) Voir les articles 384 A, 384 A bis Annexe II.

" } }, "LEGIARTI000006312808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312808", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAE" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 384 A, 384 A bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 A, 384 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006613748", "@num": "4", "#text": "Loi n°2001-602 du 9 juillet 2001 - art. 4 (V) JORF 11 juillet 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000223691", "@nortexte": "AGRX0000026L", "@numtexte": "2001-602", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-07-09" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé à compter du 1er janvier 1996).

" } }, "LEGIARTI000006312809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-08-11", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312809", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAF" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 384 A, 384 A bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 A, 384 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006658513", "@num": "88", "#text": "Loi n°2005-32 du 18 janvier 2005 - art. 88 () JORF 19 janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000806166", "@nortexte": "SOCX0400145L", "@numtexte": "2005-32", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-01-18" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833491", "@num": "L322-1", "#text": "Code de l'environnement - art. L322-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé à compter du 1er janvier 1996).

" } }, "LEGIARTI000006312810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-12-30", "DATE_DEBUT": "2007-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312810", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1716ACXXXXXAG" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 384 A, 384 A bis de l'annexe II.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006435933", "@num": "31", "#text": "Loi n°2007-1199 du 10 août 2007 - art. 31 () JORF 11 août 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000824315", "@nortexte": "ESRX0757893L", "@numtexte": "2007-1199", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-08-10" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" }, { "#text": "L'article sera codifié ultérieurement", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les droits de mutation à titre gratuit et le droit de partage peuvent être acquittés par la remise d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique, ou d'immeubles situés dans les zones d'intervention du Conservatoire de l'espace littoral et des rivages lacustres définies à l'article L. 322-1 du code de l'environnement dont la situation ainsi que l'intérêt écologique ou paysager justifient la conservation à l'état naturel ou d'immeubles en nature de bois, forêts ou espaces naturels pouvant être incorporés au domaine forestier de l'Etat, ou d'immeubles bâtis ou non bâtis afin de les céder à une collectivité territoriale et aux organismes publics qui en dépendent ou à un organisme d'habitations à loyer modéré, sous réserve de l'acceptation de l'acquéreur et de son engagement à destiner le bien à l'usage de logements présentant le caractère d'habitations à loyer modéré, après une évaluation faite par le service des domaines, ou par la remise de blocs de titres de sociétés cotées, de titres d'organismes de placement collectif en valeurs mobilières investis en titres de sociétés cotées ou en obligations négociables, ainsi que d'obligations négociables, afin de les céder à titre gratuit, en tant que dotation destinée à financer un projet de recherche ou d'enseignement dont l'intérêt est reconnu par le ministre chargé de l'enseignement supérieur et de la recherche, à un établissement public à caractère scientifique, culturel et professionnel, un établissement à caractère scientifique et technologique ou à une fondation de recherche reconnue d'utilité publique ou assimilée.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat (1).

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

II. – (Abrogé à compter du 1er janvier 1996).

" } }, "LEGIARTI000025092370": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092370", "URL": "article/LEGI/ARTI/00/00/25/09/23/LEGIARTI000025092370.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062830", "@num": "53", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 53", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le premier alinéa est applicable lorsque le montant des droits que l'intéressé propose d'acquitter par dation est au moins égal à 10 000 €, au titre de chaque imposition considérée.

L'offre de dation ne peut être retirée dans le délai de six mois suivant la date de son dépôt. Ce délai peut être prorogé de trois mois par décision motivée de l'autorité administrative, notifiée à l'intéressé.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat.

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

Si l'intéressé ne donne pas son acceptation à l'agrément des biens offerts en paiement pour la valeur proposée dans l'offre de dation ou s'il retire son offre de dation avant la notification de la décision d'agrément, les droits dus sont assortis de l'intérêt de retard prévu à l'article 1727, calculé à compter du premier jour du mois suivant celui au cours duquel les droits devaient être acquittés jusqu'au dernier jour du mois du paiement.

Lorsque l'Etat accepte les biens offerts en paiement pour une valeur libératoire différente de celle proposée par l'intéressé dans son offre, ce dernier dispose de trente jours pour confirmer son offre à cette nouvelle valeur ou pour y renoncer. S'il renonce, l'intérêt de retard est calculé à compter du premier jour du mois suivant l'expiration du délai de trente jours précité, jusqu'au dernier jour du mois du paiement.

L'offre de dation n'est pas recevable :

1° Si les biens offerts en paiement ont précédemment donné lieu à deux refus d'agrément ;

2° Lorsqu'ils sont détenus depuis moins de cinq ans par l'intéressé. Cette condition ne s'applique pas s'ils sont entrés en sa possession par mutation à titre gratuit.

II. – (Abrogé à compter du 1er janvier 1996).

" } }, "LEGIARTI000036428719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1716 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428719", "URL": "article/LEGI/ARTI/00/00/36/42/87/LEGIARTI000036428719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1716 bis résultant des dispositions du 26° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000026593502", "#text": "Décret n°2012-1241\n du 7 novembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026592544", "@nortexte": "EFIE1221226D", "@numtexte": "2012-1241", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-11-07" }, { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000037271522", "#text": "Décret n°2018-680 du 30 juillet 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037270359", "@nortexte": "CPAE1814945D", "@numtexte": "2018-680", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-07-30" }, { "@id": "LEGIARTI000048808303", "@num": "2", "#text": "Décret n°2023-1346 du 28 décembre 2023 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000048728908", "@nortexte": "ARMD2331878D", "@numtexte": "2023-1346", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006837244", "@num": "R322-9", "#text": "Code de l'environnement - art. R322-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035105961", "@num": "L125-1", "#text": "Code du patrimoine - art. L125-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845672", "@num": "L451-8", "#text": "Code du patrimoine - art. L451-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048861082", "@num": "R212-6", "#text": "Code du patrimoine - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006845498", "@num": "L122-1", "#text": "Code du patrimoine. - art. L122-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240334", "@num": "R212-5", "#text": "Code du patrimoine. - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024240490", "@num": "R212-71", "#text": "Code du patrimoine. - art. R212-71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026128182", "@num": "R213-2", "#text": "Code forestier (nouveau) - art. R213-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000025244092", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006361130", "@num": "L1111-5", "#text": "Code général de la propriété des personnes publ... - art. L1111-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033344744", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429954", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799294", "@num": "384 A quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273439", "@num": "384-0 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147308", "@fin": "2999-01-01", "#text": "V bis : Dation en paiement", "@debut": "1996-05-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133934", "@fin": "2018-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt de solidarité sur la fortune, timbre", "@debut": "1972-08-30" }, { "@id": "LEGISCTA000036636765", "@fin": "2999-01-01", "#text": "Section IV : Enregistrement, publicité foncière, impôt sur la fortune immobilière, timbre", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312804", "@fin": "1982-06-29", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312805", "@fin": "1996-05-12", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1982-06-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312806", "@fin": "2001-03-31", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312807", "@fin": "2001-07-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312808", "@fin": "2005-01-19", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312809", "@fin": "2007-08-11", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312810", "@fin": "2011-12-30", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2007-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092370", "@fin": "2018-01-01", "@num": "1716 bis", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036428719", "@fin": "2999-01-01", "@num": "1716 bis", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les droits de mutation à titre gratuit, l'impôt sur la fortune immobilière et le droit de partage peuvent être acquittés par la remise d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique, ou d'immeubles situés dans les zones d'intervention du Conservatoire de l'espace littoral et des rivages lacustres définies à l'article L. 322-1 du code de l'environnement dont la situation ainsi que l'intérêt écologique ou paysager justifient la conservation à l'état naturel ou d'immeubles en nature de bois, forêts ou espaces naturels pouvant être incorporés au domaine forestier de l'Etat.

Le premier alinéa est applicable lorsque le montant des droits que l'intéressé propose d'acquitter par dation est au moins égal à 10 000 €, au titre de chaque imposition considérée.

Cette procédure exceptionnelle de règlement des droits est subordonnée à un agrément donné dans des conditions fixées par décret en Conseil d'Etat.

La décision d'agrément fixe la valeur libératoire qu'elle reconnaît aux biens offerts en paiement. La dation en paiement n'est parfaite que par l'acceptation par l'intéressé de ladite valeur.

L'offre de dation n'est pas recevable :

1° Si les biens offerts en paiement ont précédemment donné lieu à deux refus d'agrément ;

2° Lorsqu'ils sont détenus depuis moins de cinq ans par l'intéressé. Cette condition ne s'applique pas s'ils sont entrés en sa possession par mutation à titre gratuit.

II. – (Abrogé à compter du 1er janvier 1996).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036428719", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312810", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312804", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025092370", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312806", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312807", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312808", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312809", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312805", "cible": true, "cidtexte": "JORFTEXT000037270359", "id": "LEGITEXT000037271522", "typelien": "CITATION" } ], "texte_version": { "LEGITEXT000037271522": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFARTI000036339239", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312804", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "annexe II au CGI", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Décret n°2018-680 du 30 juillet 2018", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2018-680 du 30 juillet 2018 relatif à la dation en paiement en matière d'impôt sur la fortune immobilière", "DATE_DEBUT": "2018-08-02" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000037270359", "NOR": "CPAE1814945D", "NUM": "2018-680", "DATE_PUBLI": "2018-08-01", "DATE_TEXTE": "2018-07-30", "NUM_PARUTION": 175, "NUM_SEQUENCE": 40, "ORIGINE_PUBLI": "JORF n°0175 du 1 août 2018", "DERNIERE_MODIFICATION": "2018-08-02" } }, "META_COMMUN": { "ID": "LEGITEXT000037271522", "URL": "texte/version/LEGI/TEXT/00/00/37/27/15/LEGITEXT000037271522.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'action et des comptes publics,
Vu le code général des impôts, notamment son article 1716 bis, et l'annexe II à ce code, notamment ses articles 384 A à 384 A ter ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

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

Fait le 30 juillet 2018.

Edouard Philippe

Par le Premier ministre :

Le ministre de l'action et des comptes publics,

Gérald Darmanin

Le ministre d'Etat, ministre de la transition écologique et solidaire,

Nicolas Hulot

Le ministre de l'économie et des finances,

Bruno Le Maire

La ministre de la culture,

Françoise Nyssen

Le ministre de l'agriculture et de l'alimentation,

Stéphane Travert

" } } }, "textelr": { "LEGITEXT000037271522": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000037270359", "NOR": "CPAE1814945D", "NUM": "2018-680", "DATE_PUBLI": "2018-08-01", "DATE_TEXTE": "2018-07-30", "NUM_PARUTION": 175, "NUM_SEQUENCE": 40, "ORIGINE_PUBLI": "JORF n°0175 du 1 août 2018", "DERNIERE_MODIFICATION": "2018-08-02" } }, "META_COMMUN": { "ID": "LEGITEXT000037271522", "URL": "texte/struct/LEGI/TEXT/00/00/37/27/15/LEGITEXT000037271522.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "STRUCT": { "LIEN_ART": [ { "@id": "LEGIARTI000037271528", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" }, { "@id": "LEGIARTI000037271530", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "2018-08-02", "@origine": "LEGI" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000037270359", "@fin": "2999-01-01", "@num": "2018-680", "@debut": "2999-01-01" } }, { "@etat": "VIGUEUR", "LIEN_TXT": { "@id": "LEGITEXT000037271522", "@fin": "2999-01-01", "@num": "2018-680", "@debut": "2018-08-02" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "LEGITEXT000037271522", "liens_entrants": true }