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Les professionnels peuvent faire livrer leurs ouvrages au bureau de garantie pour y être essayés et marqués dès lors que ces professionnels supportent l'intégralité des formalités et des frais afférents à l'expédition des ouvrages vers le bureau de garantie.
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Code général des impôts, annexe iii
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209-0 B
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299131
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2006-07-23 00:00:00
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308f16848b32c891120dfe844d2684dbbff7dc22a7c3a50810f6a67f370b96f8
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] |
Dès réception des paquets contenant les ouvrages, le bureau de garantie en adresse l'inventaire aux professionnels. Après accomplissement des formalités de garantie, le bureau de garantie tient les ouvrages à disposition des professionnels. Au moment de la restitution des ouvrages et après inventaire contradictoire, les ouvrages sont pris en charge par les professionnels qui en assument dès lors tant la réexpédition physique que la responsabilité matérielle.
|
Code général des impôts, annexe iii
|
209-0 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298970
|
2006-07-23 00:00:00
|
f366c8b03ce44cf254acdef201ba5c0f945b602dc6c40fb0ae35b45b16bc22fa
|
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] |
En cas de décès d'un fabricant ou d'un importateur, son poinçon de maître ou de responsabilité est remis par son dépositaire, dans un délai de trois mois, au bureau de garantie ou au bureau de douane dont il dépendait.
|
Code général des impôts, annexe iii
|
209
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299136
|
2006-07-23 00:00:00
|
836200eee716175ac284739e285555e01c80e5ab16b833e22f8a79947a6509a5
|
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] |
En cas de cessation d'activité, le fabricant ou l'importateur remet son poinçon de maître ou de responsabilité au bureau de garantie ou au bureau de douane dans un délai de trente jours.
|
Code général des impôts, annexe iii
|
210
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297120
|
2006-07-23 00:00:00
|
3b8905bc2105f76630eca3343763833c1549195f5d0422ed152c611b09c46a3a
|
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] |
Les personnes qui fabriquent ou mettent en vente des objets d'or, d'argent ou de platine soumis à la réglementation en matière de garantie et qui fabriquent ou mettent en vente, en même temps, et dans le même local, des objets en métaux divers, doublés, plaqués, dorés, argentés, platinés ou non, sont tenues d'indiquer, de façon apparente, dans les vitrines d'exposition, sur les catalogues et emballages, ainsi que sur les factures qu'elles délivrent aux acheteurs, la nature réelle de ces derniers objets. Les détaillants doivent placer dans un lieu visible de l'extérieur de leur magasin un tableau ou affiche représentant les différents modèles de poinçons du service de la garantie, les titres auxquels ils correspondent.
|
Code général des impôts, annexe iii
|
211
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297125
|
2006-07-23 00:00:00
|
ad823e9c23f7d9676d36fe7d4b4ae3dd8421f7f3d495896ae898fe78ec0b6ed0
|
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] |
Le dépôt d'une déclaration de profession mentionnée à l'article 533, à l'article 534 ou à l'article 550 du code général des impôts doit être accompagné du numéro unique d'identification. Lors de l'enregistrement de la déclaration, le bureau de garantie doit s'assurer de l'identité et de la qualité du déclarant. Il lui en est délivré une copie. La déclaration reprend le nom du professionnel ou de la société, la désignation exacte de l'activité et de l'adresse du siège social et du lieu d'exercice. Elle est datée et signée.
|
Code général des impôts, annexe iii
|
211 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043529696
|
2021-11-01 00:00:00
|
f0f04039268e025286cbf891ce80cf787156cb956ef9a39ca933ead67c28b4f7
|
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] |
La déclaration prévue à l'article 545 du code général des impôts est déposée au bureau de garantie quarante huit heures avant la mise en fabrication.
|
Code général des impôts, annexe iii
|
211 AC
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298971
|
1984-07-19 00:00:00
|
abcdcf3b71f578751545ef8a907a40a241b7a87c1a5a17c372c54311150120af
|
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] |
L'épaisseur minimale de la couche de métal précieux recouvrant les ouvrages mentionnés à l'article 551 du code général des impôts doit : 1° Pour les ouvrages recouverts de platine ou d'or : Permettre qu'une ou plusieurs coquilles homogènes du métal précieux, gardant les formes de l'objet, subsistent après dissolution du métal commun ou de la matière de support ; Atteindre 5 microns pour les articles d'horlogerie et 3 microns pour les ouvrages autres que ceux d'horlogerie, sans tolérance de dispersion. 2° Pour les ouvrages d'orfèvrerie recouverts d'argent, être conforme aux dispositions de la norme NF D. 29004 ; 3° Pour les ouvrages recouverts d'argent, autres que ceux d'orfèvrerie, atteindre 10 microns. Lorsque la couche de métal précieux ne répond pas à ces conditions, les ouvrages recouverts de platine ou d'or ne peuvent être vendus que sous la dénomination platiné ou doré ; de même les ouvrages recouverts d'argent ne peuvent recevoir l'appellation de " Métal argenté ". La couche d'or recouvrant les ouvrages en argent à un titre légal doit atteindre 5 microns pour donner droit à l'appellation " Vermeil ". Les fabricants, importateurs et marchands d'ouvrages en vermeil ou doublés ou plaqués de platine, d'or ou d'argent font connaître au service de la garantie la composition du substrat et le titre du métal précieux utilisé pour son revêtement.
|
Code général des impôts, annexe iii
|
212 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298972
|
1984-07-20 00:00:00
|
90f1f81c3be5a439406bf2647612f1371dd6d4798b1b8e445928f8db4fc39d8e
|
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] |
Les personnes autorisées à frapper des médailles munies ou non de belière sont tenues d'apposer sur celles-ci leur poinçon de maître. Ce poinçon a, suivant le cas, l'une des formes indiquées ci-après : Losange, pour les médailles en platine, or ou argent ; Carré parfait pour les médailles en métal commun doublé ou plaqué d'or ou d'argent ou bien en métal commun doré ou argenté ; Triangle pour les médailles en métal commun. Chaque poinçon de maître doit porter la lettre initiale du nom du fabricant ou de l'industriel avec un symbole. Le mot "doublé" en toutes lettres doit être apposé sur les médailles en métal commun doublé ou plaqué d'or ou d'argent. Le poinçon de maître doit être apposé dès l'achèvement de la fabrication.
|
Code général des impôts, annexe iii
|
213
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297133
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2006-07-23 00:00:00
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a4e7215c9b006f515d15be9a42e07679c8e3da357b795edc959c7ffc6c004041
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] |
Indépendamment des sanctions édictées par la réglementation en vigueur, toute contravention aux dispositions de l' article 213 peut motiver le retrait de l'autorisation de frapper ou de faire frapper des médailles.
|
Code général des impôts, annexe iii
|
214
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298973
|
1979-07-01 00:00:00
|
7b8ee82afc2c13f60f70b42c088fea3d842180a286447f9581766a88f3071211
|
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] |
Les actes notariés dont la liste est fixée par arrêté du ministre de l'économie et des finances ainsi que les testaments olographes déposés en l'étude d'un notaire sont dispensés de la formalité de l'enregistrement sous les conditions indiquées audit arrêté (1). Le cas échéant les droits dus sur ces actes sont payés sur états suivant les modalités prévues aux articles 263 et 384 bis A . (1) Annexe IV, art. 60 .
|
Code général des impôts, annexe iii
|
245
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299195
|
1979-07-01 00:00:00
|
d812dfff97940d110f709d7bf90bb0dbeef6b7e9c274c0c631530c54faba4cd8
|
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] |
Les dispositions de l'article 245 ne sont pas applicables aux actes assujettis à la formalité fusionnée instituée par l'article 647 du code général des impôts.
|
Code général des impôts, annexe iii
|
248
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042987152
|
2021-01-07 00:00:00
|
d1d27c32a4e1dd9580c9bace09b1c3f3177551a13404e1666a0cd2ec06b079a1
|
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] |
Les actes visés à l'article 647 du code général des impôts, pour lesquels il est impossible de procéder à la formalité fusionnée, sont : 1° Les actes portant sur des immeubles situés en totalité dans les départements de la Moselle, du Bas-Rhin ou du Haut-Rhin ; 2° Ceux qui ont fait l'objet d'un refus de publier et dont la régularisation ne peut être opérée.
|
Code général des impôts, annexe iii
|
249
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299199
|
1979-07-01 00:00:00
|
ffbe9a265d7a3c2d373f80cec4a8bd5d910d5b455d39a827a0b30ddc86c04d16
|
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] |
I. – La formalité fusionnée n'est applicable aux actes portant sur des immeubles situés en partie dans les départements de la Moselle du Bas-Rhin et du Haut-Rhin que si leur rédacteur réside en dehors de ces trois départements. II. – Les actes et conventions concernant des immeubles situés en totalité dans les départements de la Moselle du Bas-Rhin et du Haut-Rhin ou des droits portant sur ces immeubles sont assujettis en toute hypothèse à la formalité et aux droits d'enregistrement.
|
Code général des impôts, annexe iii
|
250
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299200
|
1979-07-01 00:00:00
|
0d6f727c274f7e7788412e22f98543df75ad729e1f54e152b88e2c5596ec28ba
|
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] |
La déclaration prévue à l'article 638 A du code général des impôts doit être déposée : S'il s'agit de la formation d'une société ou d'un groupement économique à l'un des services des impôts dans le ressort desquels les biens apportés sont situés ou si ces biens n'ont pas une assiette matérielle fixe au service des impôts du siège social ou du domicile de l'un des apporteurs et à défaut de siège social ou de domicile en France auprès de celle désignée par l'administration (1). S'il s'agit des autres opérations visées audit article, au service des impôts dans le ressort duquel sont situés soit le siège statutaire, soit celui de la direction effective, soit le principal établissement de la société ou du groupement économique.
|
Code général des impôts, annexe iii
|
250 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299202
|
2006-01-01 00:00:00
|
8f755855375dd624378361e3a8777684075d8275793661d750c3a12cfb6eeb9f
|
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] |
Lorsqu'un acte concerne des immeubles ou droits immobiliers situés dans le ressort de plusieurs services de la publicité foncière la formalité fusionnée est exécutée au service où la publicité est requise en premier lieu. Ce service est l'un quelconque des services intéressés au choix du requérant ; il est indiqué dans chacune des expéditions présentées à la formalité.
|
Code général des impôts, annexe iii
|
251
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849617
|
2013-01-01 00:00:00
|
d1f8140cd62241695a7515fb1cba59b4985207b1951f89dbdc8969b90b5f8114
|
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] |
I. – La déclaration prévue à l'article 638 A du code général des impôts doit préciser la nature et la date de l'opération qui a été réalisée par une société ou un groupement d'intérêt économique sans avoir donné lieu à l'établissement d'un acte. Lorsque l'opération comporte des apports cette déclaration doit en outre indiquer : a. La désignation et le régime fiscal d'une part des apporteurs d'autre part de la société ou du groupement bénéficiaire des apports ; b. La consistance et l'origine de propriété de ces apports ; c. Leur caractère pur et simple ou à titre onéreux ; d. La valeur réelle de chacun des éléments apportés et le cas échéant le montant du capital nominal créé. II. – Cette déclaration doit être produite par la société ou le groupement dans le mois de la réalisation des opérations en cause. Son dépôt est accompagné du paiement des droits ou taxes exigibles.
|
Code général des impôts, annexe iii
|
251 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299205
|
1979-07-01 00:00:00
|
45a38976e5dce1871bfe212664cb3699094b50962f9b3d031825bb54e55d6cd7
|
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] |
I. – La formalité fusionnée est exécutée au vu de deux expéditions intégrales de l'acte à publier, établies dans les conditions fixées par l'article 67-3 modifié introduit dans le décret n° 55-1350 du 14 octobre 1955 par l'article 12 du décret n° 67-1252 du 22 décembre 1967. II. – Lorsqu'un acte concerne des immeubles ou droits immobiliers situés dans le ressort de plusieurs services de la publicité foncière la formalité fusionnée est opérée au vu d'une expédition intégrale de l'acte et d'un extrait établi dans les conditions fixées par l'article 67-3 précité. Les dispositions du 1 modifié de l' article 68 du décret n° 55-1350 du 14 octobre 1955 sont applicables à la publicité requise dans les autres services de la publicité foncière compétents ; pour son exécution, les requérants disposent du délai supplémentaire global d'un mois prévu à l' article 33 modifié du décret n° 55-22 du 4 janvier 1955 . Le service où la formalité fusionnée est exécutée perçoit la totalité des droits et taxes exigibles ainsi que, le cas échéant, les pénalités de retard encourues. Par dérogation à la disposition qui précède, la contribution de sécurité immobilière prévue à l' article 879 du code général des impôts est également due dans chacun des autres services. L'extrait prévu à l' article 860 du code général des impôts est déposé en double exemplaire au service où la formalité fusionnée est requise ; un exemplaire supplémentaire est remis à chacun des autres services concernés. L'autorité compétente de l'Etat mentionnée aux premier et deuxième alinéas de l'article 860 du code général des impôts est le directeur général des finances publiques. III. – Quand la formalité fusionnée est applicable à des actes portant sur des immeubles situés en partie dans les départements de la Moselle, du Bas-Rhin et du Haut-Rhin, elle est exécutée dans les conditions fixées au II, au service ou à l'un des services compétents qui perçoit la totalité des droits et taxes exigibles sur l'acte. Les dispositions du même paragraphe sont applicables à la publicité requise dans les autres services de la publicité foncière en ce qui concerne les immeubles situés en dehors des trois départements visés ci-dessus. IV. – Une réquisition de formalité fusionnée est obligatoire en cas de présentation à cette formalité d'actes qui y sont soumis facultativement.
|
Code général des impôts, annexe iii
|
253
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027527847
|
2013-06-07 00:00:00
|
8e488717b2166470e096c8c409451cf13dfdf3de006d5e10f1303645f91b48c6
|
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] |
Pour l'exécution de la formalité fusionnée les requérants doivent remettre au service de la publicité foncière en même temps que les pièces visées à l'article 253 , l'ensemble des documents dont le dépôt était prescrit en matière d'enregistrement et de publicité foncière au moment de l'entrée en vigueur du décret n° 70-548 du 22 juin 1970 . Ces documents sont aménagés s'il y a lieu suivant des modalités fixées par le directeur général des finances publiques.
|
Code général des impôts, annexe iii
|
254
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849604
|
2013-01-01 00:00:00
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0964c761f72bce9dcf013b79a8d006d1316e2c8817ba9cbd72a77f76b23f18f4
|
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] |
L'extrait d'acte prévu à l'article 860 du code général des impôts est complété par un projet de liquidation détaillée des droits exigibles. Il comprend, le cas échéant, les mentions prévues au III de l'article 150 VG , à la deuxième phrase du deuxième alinéa du IV de l'article 1529 et à la deuxième phrase du deuxième alinéa du V de l'article 1605 nonies du code général des impôts.
|
Code général des impôts, annexe iii
|
255
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025102992
|
2012-01-01 00:00:00
|
58c51db84bc5ce178d335fcd6c3bad8fb48d094a55c3fd4d3e09b7fca0c43335
|
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] |
Les pièces visées aux articles 253 et 254 et l'extrait d'acte prévu à l'article 860 du code général des impôts peuvent être : soit remis au service de la publicité foncière compétent ; soit adressés directement à ce service par pli postal ordinaire ou recommandé.
|
Code général des impôts, annexe iii
|
256
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849599
|
2013-01-01 00:00:00
|
5fad7e647a30d3a02b4ffd254fdf41b34b7e8c2c238882491ad50b251138934b
|
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] |
La formalité est refusée : dans les cas où une telle sanction est prévue par la réglementation en vigueur en matière de publicité foncière ou d'enregistrement ; en cas d'inobservation des dispositions des articles 253,254 et 255 .
|
Code général des impôts, annexe iii
|
257
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299215
|
1979-07-01 00:00:00
|
db08ad36508c128dc6ed6b72e5bde3154dabe88387f966c35da2df33e935802a
|
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] |
Malgré la notification d'une cause de rejet de la formalité l'acte est réputé enregistré à la date du dépôt et les droits sont perçus en conséquence. La publication de l'acte après régularisation ne donne pas lieu au versement d'une nouvelle taxe.
|
Code général des impôts, annexe iii
|
258
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299216
|
1979-07-01 00:00:00
|
780d3e3d059b64537250727ab2b3503c86fc3715b3defc05054d6d78e4337bc8
|
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] |
Sous réserve des dispositions du 2° de l'article 249 il est fait défense aux comptables de la direction générale des finances publiques chargés de la formalité de l'enregistrement d'enregistrer les actes obligatoirement soumis à la formalité fusionnée.
|
Code général des impôts, annexe iii
|
260
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625195
|
2012-04-01 00:00:00
|
0c9de820dcd2d90d509c975e07f7c52366ea421e81ffeb55e87d7ba9bcbf6d92
|
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] |
Sur chaque acte, non exempt d'impôt, entrant dans le champ d'application de l'article 245 , il est porté la mention suivante, à la diligence du notaire : " Droits d'enregistrement sur état... euros (montant global des droits, en chiffres) ". Cette mention peut être apposée, en tout ou en partie, au moyen d'une griffe ; elle est reproduite sur toutes les expéditions ou copies de l'acte.
|
Code général des impôts, annexe iii
|
263
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299220
|
2002-03-31 00:00:00
|
3e7502aec786e31d25e0a5ad1b4145d94f4feb4c6802895a08eba90297e38286
|
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] |
I. – La justification de l'exécution des travaux prévus au I du A de l'article 1594-0 G du code général des impôts résulte : 1° Dans les cas indiqués au I de l'article 244 de l'annexe II au même code, du dépôt de la déclaration spéciale qui y est mentionnée ; 2° Dans les autres cas, du dépôt en mairie de la déclaration attestant de l'achèvement des travaux et de la conformité des travaux de construction ou d'aménagement au permis délivré ou de la déclaration préalable, mentionnée à l' article L. 462-1 du code de l'urbanisme . II. – Lorsque l'engagement mentionné au I du A de l'article 1594-0 G du code général des impôts porte sur la construction de maisons individuelles et que la superficie du terrain acquis excède celle pour laquelle l'exonération est applicable aux termes du premier alinéa du III du A de l'article précité, l'exonération s'applique à une fraction du prix d'acquisition égale au rapport entre la superficie pour laquelle elle est applicable et celle du terrain acquis. Lorsque l'engagement mentionné à l'alinéa précédent porte sur la surélévation d'un immeuble bâti existant, l'exonération s'applique à une fraction du prix d'acquisition égale au rapport entre, d'une part, la surface de plancher des locaux résultant de la surélévation et, d'autre part, la somme de cette dernière surface et de la surface de plancher de l'immeuble acquis. III. – L'engagement mentionné au I du A de l'article 1594-0 G du code général des impôts précise l'objet et la consistance des travaux sur lesquels il porte. La demande de prorogation du délai prévue au IV du A de l'article précité doit être formulée au plus tard dans le mois qui suit l'expiration du délai précédemment imparti. Elle doit être adressée par pli recommandé avec demande d'avis de réception postale, être motivée et préciser la consistance des travaux prévus dans l'engagement primitif sur lesquels porte la prorogation demandée ainsi que le montant des droits dont l'exonération est subordonnée à leur exécution. L'autorité compétente de l'Etat mentionnée aux IV et IV bis du A de l'article 1594-0 G précité est le directeur départemental ou, le cas échéant, régional des finances publiques. IV. – La demande de prorogation du délai prévue au IV bis du A de l'article 1594-0 G du code général des impôts doit être formulée au plus tard dans le mois qui suit l'expiration du délai précédemment imparti. Elle doit être adressée par pli recommandé avec demande d'avis de réception postale, être motivée et préciser la consistance des immeubles sur lesquels porte la prorogation demandée ainsi que le montant des droits dont l'exonération est subordonnée à leur revente. V. – La substitution d'un engagement de construire à un engagement de revendre telle que prévue au troisième alinéa du II du A de l'article 1594-0 G du code général des impôts résulte de l'envoi au service des impôts par pli recommandé avec demande d'avis de réception postale d'une déclaration faisant référence à la date et au numéro d'enregistrement et de publication de l'acte de mutation comportant l'engagement de revendre auquel se substitue le nouvel engagement. La déclaration précise l'objet et la consistance des travaux prévus par cet engagement ainsi que le montant des droits dont l'exonération est subordonnée à leur exécution. VI. – La substitution d'un engagement de revendre à un engagement de construire telle que prévue au deuxième alinéa du II du A de l'article 1594-0 G du code général des impôts résulte de l'enregistrement dans les conditions mentionnées au 1° du 1 de l' article 635 du code précité d'un acte complémentaire à l'acte de mutation comportant l'engagement d'origine auquel se substitue le nouvel engagement. Cet acte précise l'objet et la consistance des travaux auxquels il est renoncé ainsi que la valeur de l'acquisition pour laquelle est sollicité le bénéfice des dispositions de l' article 1115 du même code.
|
Code général des impôts, annexe iii
|
266 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030829535
|
2015-07-03 00:00:00
|
438af79c334f3ecb68d8905c067aa62ba354ce539d1ebddc34927cbb92f77115
|
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] |
I. - Les droits dûs en application de l'article 250 sont perçus aux taux et selon les modalités prévus au chapitre 1er section II, et au chapitre IV du titre IV de la première partie du livre Ier du code général des impôts ainsi qu'aux articles 1584 , 1595 et 1595 bis dudit code. II. - (Devenu sans objet).
|
Code général des impôts, annexe iii
|
267
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297169
|
1995-10-27 00:00:00
|
18fc5fd12ce43f8a3ad58b42142e44d224ffb8fac10f4743c32a6901c45f4018
|
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] |
I. - Les titres sommes valeurs ou avoirs quelconques dépendant d'une succession et frappés d'indisponibilité hors de France par suite de mesures prises par un Gouvernement étranger sont portés pour mémoire dans la déclaration souscrite en vue de la perception des droits de mutation par décès. II. - Les biens visés au I font l'objet d'une déclaration complémentaire qui doit être souscrite dans le délai de neuf mois à compter de la date à laquelle lesdits biens ou leur représentation sont devenus disponibles ou ont fait l'objet d'une vente d'une cession ou d'un transfert volontaire ou forcé. Ils sont évalués à cette dernière date abstraction faite des fruits intérêts dividendes ou autres produits échus postérieurement à l'ouverture de la succession. Les droits sont liquidés selon le tarif et d'après les règles applicables à la date d'ouverture de la succession et doivent être acquittés au moment du dépôt de la déclaration complémentaire. III. - Lorsque les biens visés au I ou leur représentation ne deviennent disponibles ou ne font l'objet d'une vente d'une cession ou d'un transfert que pour partie les dispositions du II ne sont applicables qu'à concurrence de la fraction devenue ainsi disponible ou de celle vendue cédée ou transférée.
|
Code général des impôts, annexe iii
|
280
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299245
|
1979-07-01 00:00:00
|
abbe42c1ebc419dad9ecefdd19df0e3f4c7b13f801f038b881d4324a1aa2098d
|
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0.012151767499744892
] |
Le gérant ou le dépositaire des actifs d'un fonds commun de placement agissant pour le compte du gérant, doit, en cas de décès d'un propriétaire de parts du fonds : 1° Déposer dans le délai prévu au I l' article 806 du code général des impôts , auprès de la direction départementale ou, le cas échéant, régionale des finances publiques désignée au premier alinéa de l'article 41 sexdecies A , une déclaration rédigée sur les formules imprimées visées au II de l'article 806 et mentionnant : – la dénomination du fonds, le nom ou la raison sociale et l'adresse du gérant ; – es nom, prénoms, date de naissance, date de décès, et domicile fiscal du défunt ; – e nombre de parts du fonds dont le défunt était titulaire lors de son décès ; – le montant de la valeur de rachat de la part au jour du décès ou, à défaut de valeur de rachat déterminée à cette date, la date et le montant de la dernière valeur de rachat dégagée avant le décès et de celle dégagée immédiatement après ; 2° Se conformer aux prescriptions des premier et deuxième alinéas du III de l'article 806 du code général des impôts vis-à-vis des héritiers, légataires, ou donataires domiciliés hors de France.
|
Code général des impôts, annexe iii
|
280 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624869
|
2012-04-01 00:00:00
|
f8dab98e34f73d8e2863a33d3b1e8c4e44163fc0e8d88a8a7f54699b4e575c41
|
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] |
Le gérant d'un fonds commun de placement à risques, d'un fonds professionnel spécialisé relevant de l' article L. 214-37 du code monétaire et financier dans sa rédaction antérieure à l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou d'un fonds professionnel de capital investissement, ou le dépositaire des actifs de ce fonds agissant pour le compte du gérant est soumis aux obligations définies à l'article 280 A .
|
Code général des impôts, annexe iii
|
280 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027799315
|
2013-07-31 00:00:00
|
5732c345cd02b8e79cc13183960854a6bb6e2f8bbaa0dd5c10ab785168454223
|
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] |
I. – Les héritiers, donataires ou légataires qui demandent à bénéficier des dispositions des premier et deuxième alinéas de l'article 795 A du code général des impôts doivent remettre au service des impôts compétent pour enregistrer l'acte de donation ou la déclaration de succession, dans les délais prévus pour cet enregistrement, une copie de la demande de convention ou d'adhésion à une convention existante, certifiée par les services de l'Etat chargés des monuments historiques. Le recouvrement des droits exigibles sur les biens en cause est différé jusqu'à ce qu'il soit statué sur la demande. II. – Les ayants droit disposent d'un mois à compter de la signature de la convention conclue avec l'Etat pour déposer la copie certifiée conforme de cette convention au service des impôts compétent. A défaut d'accord ou à défaut de dépôt de la convention conclue dans le délai imparti, les droits dont le paiement a été différé sont exigibles dans les conditions de droit commun.
|
Code général des impôts, annexe iii
|
281 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043855518
|
2021-07-26 00:00:00
|
3b278b5c53abab6d3fa2d0b143720c9cfd17b9613ab3f4765035035fdfb661e6
|
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] |
I. - Les héritiers, donataires ou légataires de parts de sociétés civiles propriétaires de monuments historiques, qui demandent à bénéficier des dispositions des troisième à septième alinéas de l'article 795 A du code général des impôts, doivent remettre au service des impôts compétent pour enregistrer l'acte de donation ou la déclaration de succession, dans les délais prévus pour cet enregistrement, les documents suivants : 1. Une copie des statuts de la société civile propriétaire du monument historique, éventuellement modifiés et mis à jour, établis conformément aux dispositions de l'article 1835 du code civil et la liste de ses associés à la date de la demande ; 2. Une copie, certifiée par les services de l'Etat chargés des monuments historiques, de la convention signée entre la société civile et l'Etat et de la demande d'adhésion du bénéficiaire de la mutation à titre gratuit à ladite convention ; 3. Une copie des actes de souscription ou d'acquisition des parts transmises lorsque celles-ci ont été acquises à titre onéreux par le donateur ou le défunt ; 4. Une copie des actes de donation ou des déclarations de succession lorsque le donateur ou le défunt a reçu les parts de la société civile à titre gratuit. II. - Les héritiers, donataires ou légataires cités au I doivent, en outre, fournir une estimation au jour du décès ou de la donation : 1. De la valeur des parts de la société civile ; 2. De la fraction de la valeur nette des parts, correspondant aux biens objet de la convention, dans la valeur des parts de la société civile. III. - Le recouvrement des droits exigibles sur les biens en cause est différé jusqu'à ce qu'il soit statué sur la demande d'adhésion des bénéficiaires de la mutation à titre gratuit à la convention. Les ayants droit disposent d'un mois à compter de la signature de l'avenant pour en déposer une copie conforme au service des impôts compétent. A défaut d'accord ou de dépôt de l'avenant dans le délai imparti, les droits de mutation, dont le paiement a été différé, sont exigibles dans les conditions de droit commun.
|
Code général des impôts, annexe iii
|
281 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043855509
|
2021-07-26 00:00:00
|
35c59c4a296d904e98a88ef4d8a8a07b5276c2b830bc091999a950a3ae307dd2
|
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] |
Lorsqu'une donation comprend des biens visés au 4° du 1 ou au 3° du 2 de l'article 793 du code général des impôts, les parties indiquent dans l'acte, en plus des renseignements énumérés à l'article 784 du même code, si de tels biens ont fait l'objet de donations antérieurs consenties par le même donateur au même donataire (1). (1) Dispositions applicables à compter de l'entrée en vigueur du décret n° 84-396 du 25 mai 1984 (J. O. du 27).
|
Code général des impôts, annexe iii
|
281 A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299254
|
1984-05-27 00:00:00
|
7656adfc9c0ca9385f1304c35e989c6f9dc2556fbefb3b2fabf7e8988d5af16b
|
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] |
Dans toute déclaration de succession comprenant des biens visés au 4° du 1 ou au 3° du 2 de l'article 793 du code général des impôts, les héritiers indiquent, dans le cadre de l'affirmation de sincérité prévue à l'article 802 du même code et en plus des renseignements énumérés à l'article 784 du code précité, si de tels biens ont fait l'objet de donations antérieures à leur profit (1). (1) Disposition applicable aux déclarations souscrites à compter de l'entrée en vigueur du décret n° 84-396 du 25 mai 1984 se rapportant à des successions ouvertes à compter du 1er janvier 1984.
|
Code général des impôts, annexe iii
|
281 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299255
|
1984-07-20 00:00:00
|
d22c7f1a9ab422f18e9b92a99fae82cffd557695e49cc577e7851f7f0b05caa8
|
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] |
En cas d'application des dispositions des articles 281 A et 281 B , les actes de donation et les déclarations de succession doivent indiquer, en ce qui concerne l'ensemble des donations antérieures, le montant des biens mentionnés au 4° du 1 ou au 3° du 2 de l'article 793 du code général des impôts transmis à chaque bénéficiaire, l'identité de chacun d'eux ainsi que les nom et résidence des officiers ministériels qui ont reçu les actes de donation et leur date d'enregistrement.
|
Code général des impôts, annexe iii
|
281 C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299256
|
1984-07-20 00:00:00
|
3736bcde4654bdc5a7c9807cc7c85eafbcb1589c88a9afb99288a64f0c8400b1
|
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] |
I. - L'obligation déclarative prévue à l'article 635 A du code général des impôts est accomplie par la souscription, en double exemplaire, d'un formulaire conforme au modèle fixé par l'administration. Ce formulaire est déposé au service des impôts du lieu du domicile du donataire. II. - La déclaration prévue au I indique les éléments utiles : a) A l'identification du don manuel et des parties concernées ; b) Au rappel des donations antérieures ; c) A la liquidation des droits. III. - Le I n'est pas applicable lorsque l'obligation déclarative prévue à l'article 635 A du code général des impôts est accomplie par voie dématérialisée au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée.
|
Code général des impôts, annexe iii
|
281 E
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041393548
|
2020-01-01 00:00:00
|
53aed2f62b95debf71a49ea0f87ee73be29086c1e6446dbbb86ab0d3dbb797ea
|
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] |
En matière d'exonération partielle des droits de mutation à titre gratuit, prévue au b du 3° du 1 et au b du 2° du 2 de l'article 793 du code général des impôts , la demande de certificat est adressée : 1° Pour les sociétés, à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du département où est située la plus grande surface des terrains, soit par le gérant du groupement forestier, soit par le représentant habilité de la société de gestion de la société d'épargne forestière ; 2° Dans les autres cas, à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du ou des départements du lieu de situation des bois et forêts. Lorsqu'une propriété est située sur deux ou plusieurs départements contigus, la demande portant sur l'ensemble des parcelles est adressée à la direction départementale des territoires ou à la direction départementale des territoires et de la mer où est située la plus grande surface des terrains. La demande de certificat comporte l'identité et l'adresse du bénéficiaire de l'exonération mentionnée au premier alinéa ou du groupement forestier ou de la société d'épargne forestière lorsque cette exonération concerne des parts d'une de ces sociétés. Elle comporte également, avec l'indication de leurs contenances, des numéros des sections et lieux-dits, la liste des parcelles cadastrales concernées par l'exonération ou, lorsque cette dernière concerne des parts de groupement forestier ou de société d'épargne forestière, la liste des parcelles cadastrales susceptibles d'ouvrir droit à cette exonération, dont la société concernée est propriétaire. La demande doit être accompagnée des documents suivants pour les propriétés concernées : 1° Un plan de situation des propriétés du demandeur ou du groupement forestier ou de la société d'épargne forestière, lorsque la demande concerne une mutation de parts de groupement forestier ou de société d'épargne forestière, extrait d'une carte de situation à l'échelle 1/25 000 ; 2° La ou les feuilles du plan cadastral comportant les limites et l'indication des références des parcelles cadastrales et un extrait daté et certifié de matrice cadastrale, contenant les parcelles désignées.
|
Code général des impôts, annexe iii
|
281 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887034
|
2012-05-07 00:00:00
|
1615b0aabbd93704cad0cfe7514251bb34d3846b5bafd0eece37fb41804f3370
|
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En matière d'exonération partielle des droits de mutation à titre gratuit prévue au 7° du 2 de l'article 793 du code général des impôts , la demande de certificat est adressée à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du département où est située la plus grande surface des terrains. Lorsqu'une propriété est située sur deux ou plusieurs départements contigus, la demande portant sur l'ensemble des parcelles est adressée à la direction départementale des territoires ou à la direction départementale des territoires et de la mer où est située la plus grande surface des terrains. La demande de certificat comporte : 1° L'identité et l'adresse du bénéficiaire de l'exonération ; 2° La liste des parcelles cadastrales concernées par l'exonération, l'indication de leurs contenances, des numéros des sections et lieux-dits ; 3° L'engagement de gestion conforme aux objectifs de conservation de l'espace naturel délimité en application des articles L. 331-2, L. 332-2 à L. 332-2-2 ou L. 414-1 du code de l'environnement ; 4° L'engagement de ne pas modifier l'affectation du sol des parcelles situées dans un site classé en application de l'article L. 341-2 du même code, sauf autorisation spéciale prévue par l'article L. 341-10 du même code ; 5° L'engagement de ne pas modifier l'affectation du sol et de ne pas altérer le caractère naturel des parcelles situées dans un espace remarquable du littoral au sens de l'article L. 121-23 du code de l'urbanisme , délimité par un plan local d'urbanisme ou un document d'urbanisme en tenant lieu. La demande doit être accompagnée des documents suivants pour les propriétés concernées : 1° Une copie de la décision administrative permettant d'établir que les parcelles sont incluses dans un espace protégé mentionné au b du 7° du 2 de l'article 793 du code général des impôts ; 2° Un plan de situation des propriétés du demandeur, extrait d'une carte de situation à l'échelle de 1/25 000 ; 3° La ou les feuilles du plan cadastral comportant les limites et l'indication des références des parcelles cadastrales et un extrait daté et certifié de matrice cadastrale, contenant les parcelles désignées ; 4° L'avis du directeur de l'établissement public du parc national sur la conformité de l'engagement de gestion avec les objectifs et mesures de protection et les modalités d'application de la réglementation des activités agricoles, pastorales et forestières figurant dans la charte du parc national, lorsque les propriétés concernées sont situées dans un coeur de parc national classé en application de l'article L. 331-2 du code de l'environnement ; 5° L'avis du préfet sur la conformité de l'engagement de gestion avec les objectifs figurant dans le plan de gestion de la réserve naturelle, lorsque les propriétés concernées sont situées dans une réserve naturelle nationale classée en application de l'article L. 332-2 du même code ; 6° L'avis du président du conseil régional sur la conformité de l'engagement de gestion avec les objectifs figurant dans le plan de gestion de la réserve naturelle, lorsque les propriétés concernées sont situées dans une réserve naturelle régionale classée en application de l'article L. 332-2-1 du même code ; 7° L'avis du président du conseil exécutif de Corse sur la conformité de l'engagement de gestion avec les objectifs figurant dans le plan de gestion de la réserve naturelle, lorsque les propriétés concernées sont situées dans une réserve naturelle de Corse classée en application de l'article L. 332-2-2 du même code ; 8° Une copie du formulaire d'adhésion à la charte Natura 2000 signé, mentionné à l'article R. 414-12 du même code, lorsque les propriétés concernées sont situées dans un site désigné en application de l'article L. 414-1 du même code. Lorsque les parcelles non boisées concernées par la demande sont désignées en application de l'article L. 414-1 du même code et d'une autre législation, l'engagement est pris au titre du site Natura 2000. Lorsque les parcelles non boisées concernées par la demande sont classées en application des articles L. 331-2 ou L. 332-2 à L. 332-2-2 du même code, en même temps qu'au titre d'une autre législation, à l'exclusion d'une désignation en application de l'article L. 414-1 du même code, l'engagement est pris dans le cadre des objectifs et mesures de gestion du cœur du parc national ou de la réserve naturelle.
|
Code général des impôts, annexe iii
|
281 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031765817
|
2016-01-01 00:00:00
|
c8947c1e5c4c225dba0b8ed30e39312297f7d014b0dd84beddc1362afd13e598
|
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] |
I. – Le certificat mentionné au a du 3° du 1, au a du 2° du 2 et au a du 7° du 2 de l'article 793 du code général des impôts est établi par le directeur départemental des territoires ou le directeur départemental des territoires et de la mer après, en tant que de besoin, reconnaissance des biens concernés par l'autorité administrative chargée de l'application de la législation concernée. Il est adressé au demandeur, par courrier simple ou par tout moyen télématique homologué, dans les deux mois de la réception de la demande. Le certificat, qui comporte les coordonnées du demandeur et la liste des parcelles concernées par commune, avec l'indication de la surface concernée, peut être délivré en plusieurs exemplaires originaux lorsque la demande émane d'un groupement. II. – Le certificat mentionné au I est joint à l'acte de donation ou la déclaration de succession, lors du dépôt auprès du service des impôts. Il ne doit pas être établi depuis plus de six mois lors du dépôt de la déclaration de succession ou de l'enregistrement de l'acte de donation auprès du service des impôts. Pour les mutations à titre gratuit de parts de groupement ou de société, il ne doit pas être établi depuis plus de deux ans. En cas de modification substantielle dans la consistance des propriétés boisées du groupement ou de la société intervenant entre la date de délivrance du certificat et le dépôt de la déclaration de succession, une nouvelle demande de certificat doit être effectuée. Ne sont pas considérées comme substantielles au regard du présent II les modifications de consistance résultant des opérations prévues aux a, b et c de l'article 4 du décret n° 2003-82 du 29 janvier 2003 , dès lors qu'elles portent sur une surface inférieure à 1 % détenue par le groupement ou la société et dans la limite maximale de 10 hectares par an. Dans ces cas, un plan situant les parcelles échangées ou aliénées et un descriptif précisant les références cadastrales est adressé à la direction départementale des territoires ou à la direction départementale des territoires et de la mer, qui met à jour le certificat et l'adresse du demandeur.
|
Code général des impôts, annexe iii
|
281 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887020
|
2012-05-07 00:00:00
|
215a2c50d5ac045469a9e3eed2b75867ceca6398ce4aa7e4ef04e47250a291f1
|
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] |
Le bénéficiaire de l'exonération partielle prévue au 3° du 1 ou au 2° du 2 de l'article 793 du code général des impôts produit tous les dix ans, à compter du jour de la signature de l'acte de donation ou de dépôt de la déclaration de succession, un bilan de la mise en œuvre du document de gestion durable mentionné à l' article L. 122-3 du code forestier , répondant au modèle fixé par arrêté du ministre chargé de la forêt. Ce bilan comporte les éléments suivants : 1° L'identité et l'adresse du bénéficiaire de l'exonération ou du groupement forestier dont les membres bénéficient des exonérations ; 2° La liste des parcelles cadastrales concernées par l'exonération, l'indication de leurs contenances, des numéros des sections et lieudits ; 3° La liste des coupes et travaux prévus sur les dix dernières années dans le ou les documents de gestion durable applicables sur cette même période ; 4° La liste des coupes et travaux réalisés sur la période mentionnée au 3°. Les bénéficiaires disposent de six mois à compter de la date d'échéance du délai de dix ans pour adresser ce bilan à la direction départementale chargée de la forêt.
|
Code général des impôts, annexe iii
|
281 H bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027527832
|
2013-06-07 00:00:00
|
ecb11a6abca6ffccbc4d0b24340a3b4f34de546da01e3d583604d0b1a45fd124
|
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] |
La direction départementale ou, le cas échéant, régionale des finances publiques où a été déposé l'acte de donation ou la déclaration de succession adresse tous les six mois à la direction départementale des territoires ou à la direction départementale des territoires et de la mer ayant délivré le certificat mentionné au a du 3° du 1, au a du 2° du 2 et au a du 7° du 2 de l'article 793 du code général des impôts la liste des mutations qui ont fait l'objet d'une exonération partielle de droits de mutation, précisant la date de signature de l'acte de donation ou la date de la déclaration de succession et la référence du certificat.
|
Code général des impôts, annexe iii
|
281 I
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025887017
|
2012-05-07 00:00:00
|
23d99f7ac6bbbca6e272baa384ebbfa1f017ebbd09d1f845b11ba32950dcecb7
|
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] |
Les engagements prévus au b du 3° du 1, au b du 2° du 2 et au b du 7° du 2 de l'article 793 du code général des impôts prennent effet à compter du jour de la signature de l'acte de donation ou du dépôt de la déclaration de succession.
|
Code général des impôts, annexe iii
|
281 J
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617987
|
2008-04-03 00:00:00
|
347d56fe3813bed1372774a4db9fa5875bea619a5b9e58f3e1fbdef6f56d8906
|
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] |
La demande d'agrément mentionnée au I de l'article 795-0 A du code général des impôts est présentée en langue française sur papier libre, conformément à un modèle fixé par arrêté du ministre chargé du budget, auprès des services centraux de la direction générale des finances publiques par la personne morale ou l'organisme constitué sur le fondement d'un droit étranger et ayant son siège dans un Etat membre de l'Union européenne ou dans un Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. Sont jointes à la demande les pièces justificatives dont la liste est fixée par arrêté du ministre chargé du budget ainsi que leur traduction en langue française, attestant que la personne morale ou l'organisme poursuit des objectifs et présente des caractéristiques similaires à ceux des personnes morales ou organismes dont le siège est situé en France et qui répondent aux conditions prévues aux articles 794 et 795 du code général des impôts. Les demandes de renouvellement d'agrément sont présentées selon les mêmes modalités.
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Code général des impôts, annexe iii
|
281 K
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030493189
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2015-04-20 00:00:00
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d9ff902279ad889d8136add14cc5793caab678fce848db447bf331d86c458892
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] |
I. – La décision est prise par le ministre chargé du budget et notifiée à la personne morale ou à l'organisme ; elle est motivée en cas de refus. II. – L'agrément accordé au titre d'une première demande porte sur la période comprise entre la date de la notification et le 31 décembre de la troisième année qui suit cette date. Les demandes de renouvellement sont présentées, au plus tard, le 30 juin de la dernière année couverte par l'agrément. En cas de renouvellement, l'agrément est accordé pour une période de trois ans courant à compter du 1er janvier suivant. En cas de refus de renouvellement d'agrément, l'agrément en cours produit ses effets jusqu'à son terme. III. – La liste des personnes morales et organismes agréés est publiée sur le site internet de l'administration fiscale. Cette liste est actualisée à chaque décision d'agrément. IV. – L'agrément peut être retiré par décision motivée du ministre chargé du budget lorsqu'il est établi que la personne morale ou l'organisme, en totalité ou en partie, ne poursuit plus d'objectifs ou ne présente plus de caractéristiques similaires à ceux des personnes morales ou organismes dont le siège est situé en France et qui répondent aux conditions prévues aux articles 794 et 795 du code général des impôts. Cette décision est notifiée à la personne morale ou à l'organisme. La liste mentionnée au III est actualisée en conséquence.
|
Code général des impôts, annexe iii
|
281 L
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030493210
|
2015-04-20 00:00:00
|
2e6546baa4f582cff96b116b3c2ca46f9d5bdd4c10d003f5687fb65bcd6984b3
|
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] |
I. – La valeur des dons ou legs aux personnes morales ou organismes mentionnés au I de l'article 795-0 A du code général des impôts est indiquée distinctement sur la déclaration de succession prévue au I de l'article 800 du même code ou sur la déclaration de don mentionnée à l'article 757 du même code ou sur l'acte authentique constatant la donation. II. – Pour l'application du II de l'article 795-0 A du code général des impôts, les pièces à fournir dans le délai de dépôt de la déclaration de succession, de don ou de l'acte de donation sont celles mentionnées au deuxième alinéa de l'article 281 K .
|
Code général des impôts, annexe iii
|
281 M
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030493222
|
2015-04-20 00:00:00
|
451c920f6fba2057329da29c80d1a31a77ca62326382ebf2ba0dc9ebd33b2b30
|
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] |
I.-Sous réserve du 1 de l' article 650 du code général des impôts , l'obligation déclarative prévue à l' article 790 G du code général des impôts est accomplie par la souscription en deux exemplaires d'un formulaire conforme au modèle fixé par l'administration. Ce formulaire est déposé au service des impôts chargé de l'enregistrement du lieu du domicile du donataire. II.-Le I n'est pas applicable lorsque l'obligation déclarative prévue à l'article 790 G du code général des impôts est accomplie par voie dématérialisée au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée.
|
Code général des impôts, annexe iii
|
281 N
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048839986
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2023-12-31 00:00:00
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d1b579acfcf6eaf6c70675f0a91f836cadad8731cd2ef2aea22fc97608d41942
|
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] |
I.-L'obligation déclarative prévue à l' article 800 du code général des impôts est accomplie par la souscription en deux exemplaires d'un formulaire conforme au modèle fixé par l'administration. Ce formulaire est déposé au service des impôts, chargé de l'enregistrement, du domicile du défunt quelle que soit la situation des valeurs mobilières ou immobilières à déclarer. Les déclarations de succession de personnes non domiciliées en France sont déposées auprès du service chargé de l'enregistrement de la Direction des Impôts des non-résidents. II.-Le I n'est pas applicable lorsque l'obligation déclarative prévue à l'article 800 du code général des impôts est accomplie par voie dématérialisée au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée.
|
Code général des impôts, annexe iii
|
281 O
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048839993
|
2023-12-31 00:00:00
|
1eb38f9ae25e2bc2cfc6a555c64c836a7f9318b07a31da76a378b81127f5428f
|
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] |
I.-L'obligation déclarative prévue à l' article 639 du code général des impôts est accomplie par la souscription en deux exemplaires d'un formulaire conforme au modèle fixé par l'administration. Ce formulaire est déposé au service des impôts chargé de l'enregistrement dans le ressort duquel est situé le domicile de l'une des parties contractantes. II.-Le I n'est pas applicable lorsque l'obligation déclarative prévue à l'article 639 du code général des impôts est accomplie par voie dématérialisée au moyen d'un téléservice mis à disposition par l'administration depuis une plateforme dédiée.
|
Code général des impôts, annexe iii
|
281 P
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048806797
|
2023-12-31 00:00:00
|
cf8f9dce1d43ae20466657ec612bf34750b7e30ad84cf014c67dea42a6d48173
|
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] |
Sur le répertoire dont la tenue est prescrite par l'article 867 du code général des impôts les notaires et les huissiers de justice portent en regard des indications relatives à chaque acte dispensé de la formalité de l'enregistrement ou de la présentation matérielle à cette formalité et donnant lieu à paiement des droits sur état la mention " paiement sur état ", suivie du total des droits en chiffres. Toutefois le montant des droits est seul indiqué lorsque ceux-ci sont portés dans une colonne spéciale du répertoire intitulée " droits d'enregistrement sur état ".
|
Code général des impôts, annexe iii
|
282
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299259
|
1979-07-01 00:00:00
|
3188a4a7f78b61a445f39d97a8996912dea7646f3e24f59a82859de1e884e825
|
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] |
Les huissiers de justice peuvent également tenir, en deux parties, le répertoire visé à l'article 867 du code général des impôts : La première est réservée aux actes dispensés de la présentation matérielle à la formalité de l'enregistrement ; La seconde comprend les actes qui continuent à être soumis à la formalité de l'enregistrement au service des impôts.
|
Code général des impôts, annexe iii
|
283
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299262
|
2006-01-01 00:00:00
|
297a1783a8229e2bdfc6b3782880e1d6e33d9ab096a72b25916b161e1180d389
|
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] |
I. - Les actes soumis à la formalité fusionnée sont portés sur le répertoire visé à l'article 867 du code général des impôts. Lorsqu'il est fait usage de la faculté prévue à l'article 283 qui précède, ils sont portés sur la partie du répertoire visée au troisième alinéa dudit article. II. - Sur ces documents, la relation de la formalité fusionnée est constituée par sa date, suivie de la lettre "C" ; la relation de l'enregistrement est constituée par la date de cette formalité, suivie de la lettre "R". III. - Les documents désignés au I ne sont plus soumis au visa périodique des comptables de la direction générale des finances publiques chargés de la formalité de l'enregistrement.
|
Code général des impôts, annexe iii
|
284
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026849547
|
2013-01-01 00:00:00
|
f42aeaa63652f817f87c2ac3728f800d578caa24cfe2f15dd5c9b43a310db8de
|
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] |
Le droit de timbre de dimension peut être acquitté : par l'emploi de machines à timbrer ; par l'apposition de timbres mobiles ; sur la production d'états. Les modalités d'application du présent article sont précisées par arrêté du ministre de l'économie et des finances (1). (1) Annexe IV, art. 93 à 93 H quinquies.
|
Code général des impôts, annexe iii
|
301
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297265
|
1986-12-31 00:00:00
|
8aeefb8d02d124d71d1276210352fbc445cd5b24accb8a52367de4dc70e6fa98
|
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] |
L'apposition de timbres mobiles constitue le seul mode de paiement admis pour tous les renouvellements d'autorisations donnant ouverture au timbre. (1) Voir art. 313 BG ci-après.
|
Code général des impôts, annexe iii
|
313 AW
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299301
|
1991-06-24 00:00:00
|
ba7d25970dccb3bf9340acb66be86adb95861fcaeb5dfa15f4ca7482f152e851
|
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] |
Les droits de timbre mentionnés à l' article 963 du code général des impôts sont payés par la voie électronique au moyen d'un timbre dématérialisé.
|
Code général des impôts, annexe iii
|
313 AZ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036967563
|
2018-06-01 00:00:00
|
ac055d45a1502dd90645230573905bd0d6169e86901c94f34bcff24d15605665
|
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] |
Le droit de timbre exigible sur les passeports et pièces assimilées mentionnés aux articles 953 et 954 du code général des impôts est acquitté, en métropole, par la voie électronique au moyen d'un timbre dématérialisé et, en Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte soit par l'apposition de timbres mobiles, soit par la voie électronique au moyen d'un timbre dématérialisé.
|
Code général des impôts, annexe iii
|
313 BA
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038030281
|
2019-01-01 00:00:00
|
8fc06807d5fecc5955fc9b301bd2ac6850c6e2462547039edbff0c24af61b562
|
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] |
L'emploi des machines à timbrer est autorisé dans les conditions fixées par arrêté du ministre de l'économie et des finances (1) pour le timbrage des documents donnant lieu à la perception des droits de timbre dans les régies de recettes des préfectures et sous-préfectures. (1) Annexe IV, art. 121 KA à 121 KL .
|
Code général des impôts, annexe iii
|
313 BG
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299309
|
1979-07-01 00:00:00
|
0a28e526d210724f7d07a8ff2ff5ad2a0e9ced24befaeb2787a2fbf2395bce98
|
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] |
Le droit de timbre prévu par l'article 916 A du code général des impôts auquel sont soumises les formules de chèques ne répondant pas aux caractéristiques de barrement d'avance et de non-transmissibilité par voie d'endossement est acquitté sur la production d'états dans les conditions fixées par arrêté du ministre du budget.
|
Code général des impôts, annexe iii
|
313 BG bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299310
|
1979-07-01 00:00:00
|
fb3a21678a50380e4b4769eb4beadc3a74cdebe2326fddc348a77ab80b5dc443
|
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] |
La perception du droit de timbre est constatée par l'apposition très apparente, sur chaque formule de chèque qui y est soumise, de la mention " Droit de timbre payé sur état ".
|
Code général des impôts, annexe iii
|
313 BG ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299311
|
1979-07-01 00:00:00
|
6afb0e4da4519b2790195ca04f4868a940c5b5f4ee0f97d62fa9f500940a93b7
|
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] |
Sans préjudice des dispositions de l'article 313 BI les droits de timbre exigibles sur les écrits en provenance de l'étranger sont acquittés uniquement par l'apposition de timbres mobiles.
|
Code général des impôts, annexe iii
|
313 BH
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299312
|
1979-07-01 00:00:00
|
a82a7c67efa8fb3a64708afc06f4a354c6a0bf1f85d52c77f1bb0813e178c8fa
|
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-0.03765994682908058,
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-0.035085562616586685,
0.04063217714428902,
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0.016776667907834053,
-0.009419931098818779
] |
Peuvent être acquittés au moyen du visa pour timbre au comptant les droits de timbre dus sur : 1° Les écrits rédigés en contravention aux lois sur le timbre présentés spontanément par les parties ou annexés à des actes soumis à l'enregistrement ; 2° Les photocopies et reproductions obtenues par un moyen photographique ; 3° Les actes passés ou rédigés en dehors des départements français et pour lesquels le droit de timbre devient exigible ; (M). 4° (Sans objet) ; 5° Les actes sous-seing privé présentés à la formalité de l'enregistrement.
|
Code général des impôts, annexe iii
|
313 BI
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297253
|
1997-04-11 00:00:00
|
b2a55fbc7e663e3f51802592acd3f30d00692af2b50c523165cf5209a6131116
|
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] |
Toutes les fois qu'un document administratif ou un visa normalement soumis au droit de timbre sont délivrés gratuitement par l'autorité compétente, en vertu de textes édictant une immunité d'impôt en cette matière, le motif de la gratuité est expressément mentionné. A défaut de cette mention, l'écrit est considéré comme non timbré.
|
Code général des impôts, annexe iii
|
313 BJ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299313
|
1979-07-01 00:00:00
|
be43c39f7b5bab97d3a4f54e576df6f4738cf17bb6b36f8b36f5f32f83aa4c96
|
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] |
L'article 281 F et le I de l'article 281 H s'appliquent en cas d'exonération partielle d'impôt sur la fortune immobilière prévue à l' article 976 du code général des impôts .
|
Code général des impôts, annexe iii
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313 BK
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960645
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2018-05-31 00:00:00
|
3a38d27f4125be1836df39d14e2dcd9826a3b50ad139fa5cb500ea4c76d23068
|
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] |
En cas d'exonération partielle d'impôt sur la fortune immobilière prévue à l' article 976 du code général des impôts , le certificat mentionné au a du 3° du 1 et au a du 2° du 2 de l' article 793 du même code est produit lors du dépôt de la déclaration souscrite au titre de l'impôt sur la fortune immobilière comportant des biens entrant dans le champ d'application de l'exonération partielle et pour lesquels le bénéfice de ces dispositions est demandé pour la première fois. Le certificat ne doit pas être établi depuis plus de six mois lors du dépôt de la déclaration d'impôt sur la fortune immobilière auprès du service des impôts. Pour les parts de groupement forestier ou de société d'épargne forestière, il ne doit pas être établi depuis plus de deux ans. Un nouveau certificat est produit tous les dix ans ainsi qu'un bilan de la mise en œuvre du document de gestion durable dans les conditions prévues à l'article 281 H bis . A défaut, les biens correspondant ne bénéficient plus de l'exonération partielle précitée pour les années restant à courir.
|
Code général des impôts, annexe iii
|
313 BL
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960648
|
2018-05-31 00:00:00
|
f440a04f1636bf81a91ff2798d48c791551ff9235c8f04877b667bb493fd7c4a
|
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0.014353145845234394,
0.017878033220767975,
-0.020348098129034042,
0.06730019301176071,
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] |
Avant la fin de l'année d'imposition au titre de laquelle l'exonération partielle prévue à l' article 976 du code général des impôts est demandée pour la première fois, la direction départementale ou, le cas échéant, régionale des finances publiques adresse la liste des redevables de l'impôt sur la fortune immobilière, précisant la situation des biens et la référence du certificat mentionné au a du 3° du 1 et au a du 2° du 2 de l'article 793 du code général des impôts , à la direction départementale des territoires ou à la direction départementale des territoires et de la mer ayant délivré le certificat.
|
Code général des impôts, annexe iii
|
313 BM
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960654
|
2018-05-31 00:00:00
|
7a55319b1cc13d46caca6f4b01a30586c8ace803705f9a621bf2e2f3708d6108
|
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] |
Dans le cas de l'exonération d'impôt sur la fortune immobilière prévue à l'article 976 du code général des impôts, les engagements prévus au b du 3° du 1 et au b du 2° du 2 de l'article 793 du même code prennent effet à compter du 1er janvier de l'année pour laquelle le bénéfice de l'exonération partielle est demandé pour la première fois.
|
Code général des impôts, annexe iii
|
313 BN
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960659
|
2018-05-31 00:00:00
|
9ec6d87428765d35770f2ef54a2f505e661866675dbe6a6b2e6ae8196e96569f
|
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] |
Pour l'application des articles 199 terdecies-0 A et 885-0 V bis du code général des impôts, les articles 299-0 septies et 299 octies A continuent de s'appliquer dans leur rédaction en vigueur au 31 décembre 2017.
|
Code général des impôts, annexe iii
|
313 BN bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960662
|
2018-05-31 00:00:00
|
0c91b440e58d0ce8f1c910d36b13fabf6ea3015617194fa11c6c017ca06e265c
|
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] |
Les pièces justificatives mentionnées à l' article 978 du code général des impôts s'entendent des attestations délivrées par les organismes bénéficiaires des dons, répondant à un modèle fixé par arrêté et comportant les éléments suivants : 1° Les nom et adresse de l'organisme bénéficiaire ; 2° L'objet de l'organisme bénéficiaire ; 3° Les nom, prénoms et adresse du donateur ; 4° La nature, la forme, le mode de versement, la date et le montant du don.
|
Code général des impôts, annexe iii
|
313 BO
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960667
|
2018-05-31 00:00:00
|
cc12fb99eac1acb3728f1b7953d5ef6ce1884fde0a00323cd4a76d03b8415607
|
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La demande d'agrément mentionnée au douzième alinéa du I de l' article 978 du code général des impôts est présentée en langue française sur papier libre, conformément à un modèle fixé par arrêté des ministres chargés de l'économie et du budget, auprès des services centraux de la direction générale des finances publiques par l'organisme ayant son siège dans un Etat membre de l'Union européenne ou dans un Etat partie à l'Espace économique européen ayant conclu avec la France une convention fiscale contenant une clause d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales. Sont jointes à la demande les pièces justificatives dont la liste est fixée par arrêté et leur traduction en langue française, attestant que l'organisme poursuit des objectifs et présente des caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions prévues à l'article 978 du code général des impôts. Les demandes de renouvellement d'agrément sont présentées selon les mêmes modalités.
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Code général des impôts, annexe iii
|
313 BP
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960670
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2018-05-31 00:00:00
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8f938d332eeb83d2e4df0ad5b8bc956a01ad445537d8fa29ef65407f168b0392
|
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] |
I.-La décision d'agrément est prise par le ministre chargé du budget. Sa décision est notifiée à l'organisme ; elle est motivée en cas de refus. II.-L'agrément accordé au titre d'une première demande porte sur la période comprise entre la date de sa notification et le 31 décembre de la troisième année qui suit cette date. Les demandes de renouvellement sont présentées au plus tard le 30 juin de la dernière année couverte par l'agrément. En cas de renouvellement, l'agrément est accordé pour une période de trois ans courant à compter du 1er janvier suivant. En cas de refus de renouvellement d'agrément, l'agrément en cours produit ses effets jusqu'à son terme. III.-La liste des organismes agréés est publiée sur le site internet de la direction générale des finances publiques. Cette liste est actualisée à chaque décision d'agrément. IV.-L'agrément peut être retiré par décision motivée du ministre chargé du budget lorsqu'il est établi que l'organisme, en totalité ou en partie, ne poursuit plus d'objectifs ou ne présente plus de caractéristiques similaires aux organismes dont le siège est situé en France répondant aux conditions prévues au I de l' article 978 du code général des impôts. Cette décision est notifiée à l'organisme et la liste mentionnée au III est actualisée.
|
Code général des impôts, annexe iii
|
313 BQ
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960674
|
2018-05-31 00:00:00
|
d62cbfe6562f0f3eebbed3e176853cd062e21f2a2d7b4a33bca59319f0826143
|
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] |
I.-Le montant des dons aux organismes mentionnés aux douzième et treizième alinéas du I de l' article 978 du code général des impôts est mentionné distinctement sur la déclaration d'impôt sur la fortune immobilière prévue à l' article 982 du même code. II.-Pour l'application du treizième alinéa du I de l'article 978 précité, les pièces à fournir dans le délai de dépôt de la déclaration sont celles mentionnées au deuxième alinéa de l'article 313 BP .
|
Code général des impôts, annexe iii
|
313 BQ bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036960679
|
2018-05-31 00:00:00
|
c94608c8f12b4c49973aacf3b3d37c2a1ef4e23817595eb94fd5dbe75304f41d
|
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] |
Le redevable indique sur les annexes mentionnées à l'article 982 du code général des impôts les informations suivantes : 1° Membres du foyer fiscal et leur situation de famille ; 2° Actifs exonérés, notamment en application de l'article 975 du code général des impôts ; 3° Biens et droits immobiliers imposables ; 4° Parts ou actions représentatives en tout ou partie de biens ou droits immobiliers imposables ; 5° Valeur de rachat imposable des contrats d'assurance et des bons ou contrats de capitalisation ; 6° Dettes déductibles de l'assiette de l'impôt ; 7° Plafonnement de l'impôt prévu à l'article 979 du code général des impôts ; 8° Impôts étrangers acquittés hors de France dont les caractéristiques sont similaires à celles de l'impôt sur la fortune immobilière et qui font l'objet d'une imputation sur ce dernier ; 9° Montant des sommes versées ouvrant droit à une réduction d'impôt.
|
Code général des impôts, annexe iii
|
313 BQ ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036947661
|
2018-05-27 00:00:00
|
b262d13ac4ee6edd3752865dda9a299a86b118394a719d38951ab4e3b9f89fee
|
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I. - 1. Pour l'application de l'article 982 du code général des impôts, les sociétés ou organismes dont le redevable détient directement et, le cas échéant, indirectement, seul ou conjointement avec les personnes mentionnées au 1° de l'article 965 du code général des impôts , des parts ou actions imposables en application des articles 965 à 972 ter du même code communiquent, eux-mêmes ou, le cas échéant, s'agissant des organismes de placement collectif, par l'intermédiaire de leurs sociétés de gestion, sur demande du redevable, les informations suivantes : 1° La raison sociale, le numéro d'identification défini au premier alinéa de l'article R. 123-221 du code de commerce et le siège social de la société ou de l'organisme ou la dénomination de l'organisme de placement collectif et, le cas échéant, la raison sociale et l'adresse de sa société de gestion ; 2° La valeur des parts ou actions mentionnées au premier alinéa, déterminée conformément au I de l'article 973 du code général des impôts ; 3° La fraction de la valeur mentionnée au 2° représentative de biens ou droits immobiliers détenus directement ou indirectement imposables conformément aux dispositions des articles 965 à 972 ter du code général des impôts. 2. Aux fins de déterminer la fraction mentionnée au 3° du 1, les sociétés, organismes ou sociétés de gestion mentionnés au 1 obtiennent, sur demande, auprès des sociétés et organismes dont ils détiennent directement des parts ou actions ou, le cas échéant, auprès des sociétés de gestion des organismes de placement collectif dont ils détiennent directement des parts ou actions, communication de la fraction de la valeur de ces parts ou actions représentative de biens ou droits immobiliers, détenus directement ou indirectement, imposables. Pour la détermination de cette fraction, le présent 2 s'applique, dans les mêmes conditions, à chaque société ou organisme dans la chaîne de participation détenue par la société ou l'organisme mentionné au 1. II. - 1. Pour l'application de l'article 982 du code général des impôts, les organismes d'assurance et assimilés qui commercialisent des contrats mentionnés à l'article 972 du même code communiquent au redevable, sur sa demande, les informations suivantes : 1° Le type et numéro des contrats d'assurance rachetables et des bons ou contrats de capitalisation souscrits par le redevable ou l'une des personnes mentionnées au 1° de l'article 965 du code général des impôts dont une au moins des unités de compte est constituée d'actifs imposables ; 2° Pour chaque contrat ou bon mentionné au 1°, leur valeur de rachat et la fraction de cette valeur représentative des actifs imposables constituant les unités de compte. 2. Pour déterminer la fraction mentionnée au 2° du 1, les organismes d'assurance ou assimilés obtiennent, sur demande auprès des sociétés ou organismes ou, le cas échéant, auprès des sociétés de gestion des organismes de placement collectif, dans les mêmes conditions qu'au 2 du I, communication des informations mentionnées à ce même 2 du I. III. - 1. Les sociétés ou organismes mentionnés au I qui ont contracté une dette entrant dans les prévisions du II de l'article 973 du code général des impôts ou, le cas échéant, leur société de gestion communiquent, sur demande du redevable faisant état de cette dette, les informations suivantes : 1° La valeur de chaque part ou action de la société ou de l'organisme mentionné au premier alinéa et le nombre de parts ou actions qui composent son capital ; 2° La valeur vénale des biens et droits immobiliers imposables que la société ou l'organisme détient directement ou indirectement ; 3° La valeur vénale de l'ensemble des actifs de la société ou l'organisme. Le cas échéant, si la dette mentionnée au II de l'article 973 du code général des impôts est contractée par une société ou un organisme dont l'une des personnes mentionnées au 1° de l'article 965 du même code détient indirectement des parts ou actions, les sociétés ou organismes mentionnés au premier alinéa du présent 1 ou, le cas échéant, leur société de gestion communiquent également au redevable, sur sa demande, les informations mentionnées aux 1° à 3° pour la société ou l'organisme qui a contracté la dette et pour chaque société ou organisme interposé, ainsi que les taux de détention entre chacune des sociétés ou organismes de la chaîne de participation constituée entre la société ou l'organisme dont le redevable détient directement les parts ou actions et la société ou l'organisme qui a contracté la dette. Pour l'application de l'alinéa précédent, les sociétés et organismes composant la chaîne de participation ou, le cas échéant, les sociétés de gestion des organismes de placement collectif communiquent les informations mentionnées à l'alinéa précédent sur demande d'une société ou d'un organisme qui détient tout ou partie de leur capital. 2. Lorsque les parts ou actions de sociétés ou d'organismes mentionnés au premier alinéa du 1 constituent des unités de compte de contrats mentionnés au II, les informations mentionnées au présent III sont communiquées par les organismes d'assurance au redevable dans les mêmes conditions. IV. - Les informations mentionnées aux I à III sont communiquées au redevable et, le cas échéant, aux sociétés et organismes mentionnés aux mêmes I à III, dans des délais compatibles avec la déclaration par le redevable des informations requises sur les annexes mentionnées à l'article 982 du code général des impôts. V. - Sur demande du redevable, l'administrateur d'un trust défini à l' article 792-0 bis du code général des impôts ou le fiduciaire en cas de transfert d'actifs dans un patrimoine fiduciaire dans les conditions prévues à l'article 969 du même code obtient, dans les mêmes conditions que le redevable, les informations mentionnées aux I à III relatives aux actifs imposables placés dans le trust ou la fiducie. VI. - Les sociétés ou organismes mentionnés aux I à III produisent à la direction générale des finances publiques, sur sa demande et dans un délai de trente jours, les informations mentionnées aux I à III ainsi que tout élément de nature à les justifier. VII. - Les dispositions des I à III relatives à des parts ou actions de sociétés ou d'organismes s'appliquent également aux droits démembrés afférents à de telles parts ou actions.
|
Code général des impôts, annexe iii
|
313 BQ quater
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642369
|
2024-06-02 00:00:00
|
d03bfa1e96a4beedbe448f5ee758b33309fdc48555f8813766874efa2fcb5d7b
|
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] |
La déclaration prévue aux d et e du 3° de l'article 990 E du code général des impôts doit être déposée avant le 16 mai de chaque année.
|
Code général des impôts, annexe iii
|
313-0 BR
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018658153
|
2008-04-18 00:00:00
|
60ca6e56bd158a80aa122fc2fa38ca1c73c92c4282cad63d0348a1c782039a8d
|
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] |
L'engagement prévu au d du 3° de l'article 990 E du code général des impôts est déposé : 1. Pour les entités juridiques qui ont leur siège en France, et pour les autres entités juridiques qui exercent leur activité en France dans un ou plusieurs établissements, au service des impôts du lieu du principal établissement ; 2. Pour les entités juridiques, autres que celles visées au 1, qui, directement ou par entité juridique interposée, possèdent un ou plusieurs immeubles situés en France ou sont titulaires de droits réels portant sur ces biens, au service des impôts compétent pour les obligations déclaratives relatives aux impôts autres que les impôts locaux et taxes assimilées. En l'absence de telles obligations déclaratives, l'engagement est déposé au service des impôts des entreprises étrangères de la direction des impôts des non-résidents.
|
Code général des impôts, annexe iii
|
313-0 BR bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043690586
|
2021-06-24 00:00:00
|
e3d99c54daa66b83a2038a337e9e6fb28cc35362e5a66fc4339bbeb12cab0e60
|
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Les véhicules de la catégorie N1 de la carrosserie " camion pick-up " comprenant au moins cinq places et exclus de la définition des véhicules de tourisme conformément au b du 5° de l'article 1007 du code général des impôts répondent aux conditions fixées par l'article 84 A.
|
Code général des impôts, annexe iii
|
313-0 BR ter-0
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042388826
|
2020-10-03 00:00:00
|
90e224ef79f37464c3e12095a726903036d84cfbd3400c3aa658b37e595ab9f2
|
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] |
La demande d'exonération de taxe foncière sur les propriétés bâties, visée au II de l'article 1384 du code général des impôts doit être déposée à la mairie de la commune où seront effectués les travaux et indiquer la nature du bâtiment sa destination et la désignation d'après les documents cadastraux du terrain sur lequel il doit être construit.
|
Code général des impôts, annexe iii
|
314
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299319
|
1979-07-01 00:00:00
|
77b317b363bf7c5a5d697e170a7a2b4bfae5f96f7383960cdc1348b2f121a718
|
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] |
Pour bénéficier de l'exonération prévue à l'article 1384 B du code général des impôts, le redevable de la taxe foncière sur les propriétés bâties doit adresser au service des impôts du lieu de situation des biens une déclaration comportant tous les éléments d'identification. La déclaration doit être accompagnée des documents justifiant que le bail a pris effet dans les conditions prescrites par l'article L. 252-3 du code de la construction et de l'habitation. La déclaration doit être conforme à un modèle établi par l'administration.
|
Code général des impôts, annexe iii
|
315
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300075
|
1999-03-31 00:00:00
|
bee04b63fa49ae592e4aa623875a413a755f655d0e6abb998c2338fd50aa7337
|
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] |
Pour bénéficier de l'exonération prévue à l' article 1384 C du code général des impôts , le redevable de la taxe foncière sur les propriétés bâties doit adresser au service des impôts du lieu de situation des biens une déclaration conforme au modèle établi par l'administration comportant tous les éléments permettant leur identification. Pour les immeubles mentionnés aux 3° et 5° de l'article L. 831-1 du code de la construction et de l'habitation , la déclaration doit indiquer le mode de financement de l'acquisition ou des travaux d'amélioration de l'immeuble et être accompagnée des pièces justificatives correspondantes. Pour les immeubles mentionnés au 4° de l'article L. 831-1 du code de la construction et de l'habitation, la déclaration doit préciser la date d'acquisition de l'immeuble, la date de décision et de versement de la subvention par l'Agence nationale de l'habitat ainsi que la date d'achèvement des travaux d'amélioration. Elle doit être accompagnée des pièces justificatives ainsi que d'une copie de l'agrément accordé à l'organisme propriétaire par le représentant de l'Etat dans le département. Pour l'application du premier alinéa du II de l'article 1384 C du code général des impôts, la convention conclue avec l'Etat mentionnée à cet article est celle prévue au 4° de l'article L. 831-1 du code de la construction et de l'habitation.
|
Code général des impôts, annexe iii
|
315-0 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038929129
|
2019-09-01 00:00:00
|
dbf736849ab95b549889a9a3c0c9b5dbdf5c345bb1e92c1d4008f71b8d8cc797
|
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Les locaux entrant dans le champ d'application de l'article 1384 D du code général des impôts s'entendent des locaux suivants : 1° Locaux affectés à l'hébergement temporaire ou d'urgence des personnes défavorisées visées au II de l'article L. 301-1 du code de la construction et de l'habitation relevant : a) Des centres d'hébergement et de réinsertion sociale prévus au 8° du I de l'article L. 312-1 du code de l'action sociale et des familles ; b) Des structures dénommées " lits halte soins santé " prévues au 9° du I de l'article L. 312-1 du code de l'action sociale et des familles ; c) Des centres d'hébergement d'urgence destinés aux personnes sans domicile visés à l'article L. 322-1 du code de l'action sociale et des familles. 2° Acquis ou construits à compter du 1er janvier 1999 ou qui ont fait l'objet de travaux d'aménagement achevés à compter du 1er janvier 1999 en vue soit de les affecter à l'hébergement temporaire ou d'urgence conformément au 1°, soit de réhabiliter totalement des structures existantes.
|
Code général des impôts, annexe iii
|
315-0 bis A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021203171
|
2009-10-28 00:00:00
|
29618cea18459095bef2bb569395ae4f135bd96e5fcfac9bdc0f7df06f03fe77
|
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] |
Les locaux mentionnés à l'article 315-0 bis A doivent faire l'objet d'une convention signée par le propriétaire ou le gestionnaire des locaux et le représentant de l'Etat dans le département. Cette convention doit mentionner la durée d'affectation du local à l'hébergement temporaire ou d'urgence des personnes citées au 1° de l'article 315-0 bis A et contenir un projet social formalisé relatif notamment aux modalités d'accueil et de gestion, à la situation et à l'accompagnement social des personnes accueillies.
|
Code général des impôts, annexe iii
|
315-0 bis B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021203178
|
2009-10-28 00:00:00
|
b3dd006d6923a7d5304c2ddf907166bd105c0994ded46614d8354b1fa327dd43
|
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] |
Pour bénéficier de l'exonération prévue à l' article 1384 D du code général des impôts , le redevable de la taxe foncière sur les propriétés bâties doit adresser au service des impôts du lieu de situation des biens une déclaration conforme au modèle établi par l'administration comportant tous les éléments permettant leur identification, accompagnée de la convention mentionnée à l'article 315-0 bis B . Pour les immeubles acquis ou construits, la déclaration doit indiquer la date de décision et de versement par l'Etat ou le délégataire de l'aide à la création d'hébergements temporaire ou d'urgence et être accompagnée des pièces justificatives correspondantes. Pour les immeubles ayant fait l'objet de travaux d'aménagement, la déclaration doit préciser la date d'achèvement des travaux ainsi que la date de décision et de versement par l'Etat, le délégataire ou l'Agence nationale pour l'habitat de l'aide à la création d'hébergements temporaire ou d'urgence. Elle doit être accompagnée des pièces justificatives.
|
Code général des impôts, annexe iii
|
315-0 bis C
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021203168
|
2009-10-28 00:00:00
|
16182c9fd67706fb98439bdb43fdb50f046b0f25fb661a6d1fc02dabdc261170
|
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] |
Les déclarations mentionnées aux articles 315 , 315-0 bis et 315-0 bis C doivent être souscrites avant le 1er janvier de la première année à compter de laquelle le redevable de la taxe foncière sur les propriétés bâties peut, au titre de l'immeuble concerné, bénéficier des dispositions des articles 1384 B, 1384 C ou 1384 D du code général des impôts.
|
Code général des impôts, annexe iii
|
315 bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299327
|
2002-03-31 00:00:00
|
d0b1e2d725fb33e7bee5b75348330ff5e553716d425ffca8bb6e04353b577d30
|
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-0.0555570162832737,
0.02098098397254944
] |
Lorsque les déclarations mentionnées aux articles 315 , 315-0 bis et 315-0 bis C sont souscrites après l'expiration du délai prévu à l'article 315 bis, l'exonération ne s'applique que pour la période restant à courir après le 31 décembre de l'année de la souscription.
|
Code général des impôts, annexe iii
|
315 ter
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299330
|
2002-03-31 00:00:00
|
698e5a91704b4277d4fa31001aeab1a1571cb07920526a6403de9f7f89c0badc
|
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] |
Pour bénéficier de l'exonération totale ou partielle de taxe foncière sur les propriétés non bâties prévue respectivement aux 1° bis et 1° ter de l'article 1395 du code général des impôts, le propriétaire ou l'Office national des forêts pour les forêts domaniales adresse au service des impôts du lieu de situation des bois une déclaration conforme au modèle établi par l'administration comportant les éléments suivants : 1° L'identité et l'adresse du redevable de la taxe ; 2° Les références cadastrales des parcelles pour lesquelles l'exonération est demandée et l'indication, pour chacune des parcelles, de la superficie concernée par la demande d'exonération ; 3° La catégorie d'exonération : régénération naturelle ou futaie irrégulière ; pour les régénérations naturelles, le type d'essence majoritaire (feuillu ou résineux) et la date d'achèvement de la coupe définitive doivent être précisés pour chaque parcelle cadastrale ; 4° L'attestation de la réussite de la régénération naturelle ou de l'état de futaie irrégulière en équilibre de régénération au regard des critères définis aux articles 2 et 3 ainsi que, le cas échéant, à l'article 4 du décret n° 2006-353 du 23 mars 2006.
|
Code général des impôts, annexe iii
|
315 octies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299337
|
2006-03-25 00:00:00
|
9095c0a499be534d4b855e854f057788aa2bf2482caa821d8c6c41a50c13c76e
|
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] |
I. – Pour bénéficier de l'exonération prévue à l'article 1383 H du code général des impôts, le redevable de la taxe foncière sur les propriétés bâties doit souscrire auprès du service des impôts du lieu de situation des immeubles concernés une déclaration conforme à un modèle établi par l'administration, comportant tous les éléments d'identification de ces immeubles ainsi que les informations suivantes : a) L'activité exercée à titre principal dans l'immeuble ; b) Le cas échéant, l'option pour l'un des régimes d'exonération prévus au sixième alinéa de l'article 1383 H du code précité. II. – La déclaration mentionnée au I doit être souscrite avant le 1er janvier de la première année à compter de laquelle le redevable de la taxe foncière sur les propriétés bâties peut, au titre de l'immeuble concerné, bénéficier des dispositions de l'article 1383 H du code général des impôts. Tout changement au cours d'une année relatif à l'exploitant ou à l'activité exercée doit être porté à la connaissance de l'administration avant le 1er janvier de l'année suivante.
|
Code général des impôts, annexe iii
|
315 nonies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179572
|
2010-05-01 00:00:00
|
3673faf40479c541d2d73ed79c7dd2a8ea35f8e4f5c1754b8441681fd82e541d
|
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] |
I. – Pour bénéficier de l'exonération prévue à l'article 1383 I du code général des impôts , le redevable de la taxe foncière sur les propriétés bâties souscrit auprès du service des impôts du lieu de situation des immeubles concernés une déclaration conforme à un modèle établi par l'administration, comportant tous les éléments d'identification de ces immeubles ainsi que les informations suivantes : a.L'activité exercée à titre principal dans l'immeuble ; b. Le cas échéant, l'option pour le régime d'exonération prévu à l'article 1383-I du code précité. II – La déclaration mentionnée au I doit être souscrite avant le 1er janvier de la première année à compter de laquelle le redevable de la taxe foncière sur les propriétés bâties peut, au titre de l'immeuble concerné, bénéficier des dispositions de l'article 1383-I précité. Tout changement au cours d'une année relatif à l'exploitant ou à l'activité exercée doit être porté à la connaissance de l'administration avant le 1er janvier de l'année suivante.
|
Code général des impôts, annexe iii
|
315 terdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020562627
|
2009-04-30 00:00:00
|
e2d0c9d6028e4a71df5cc09d8d146b19e58a91e6732b1eb8de1ae493fa8d68a3
|
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] |
I. – Pour bénéficier de l'exonération prévue à l' article 1383 C ter du code général des impôts , le redevable de la taxe foncière sur les propriétés bâties adresse au service des impôts du lieu de situation des immeubles une déclaration conforme à un modèle établi par l'administration comportant tous les éléments d'identification des immeubles concernés ainsi que les informations suivantes : a) L'activité exercée à titre principal dans l'immeuble ; b) Le nombre de salariés de l'entreprise exploitante au 1er janvier 2015 ou à la date de sa création ou de son début d'activité dans l'immeuble, si elle est postérieure ; c) Le cas échéant, l'option pour le régime d'exonération prévu à l'article 1383 C ter du code général des impôts ; d) Le montant du chiffre d'affaires annuel hors taxes réalisé au cours de la période de référence retenue pour l'imposition de cotisation foncière des entreprises établie au titre de l'année 2015 pour l'établissement exploité dans l'immeuble susceptible de bénéficier de l'exonération ; e) Le total de bilan, au terme de la même période. En cas de création de l'entreprise exploitante postérieure au 1er janvier 2015 ou si l'entreprise a débuté son activité dans l'immeuble concerné après cette même date, les conditions mentionnées aux d et e s'apprécient au titre de la première année d'activité. Ces informations sont accompagnées d'une déclaration sur l'honneur de l'entreprise exploitante que la condition mentionnée au 3° du I septies de l'article 1466 A du code général des impôts est satisfaite. II. – La déclaration mentionnée au I est souscrite avant le 1er janvier de la première année à compter de laquelle le redevable de la taxe foncière sur les propriétés bâties peut, au titre de l'immeuble concerné, bénéficier des dispositions de l'article 1383 C ter du code général des impôts. Tout changement au cours d'une année relatif à l'exploitant ou à l'activité exercée est porté à la connaissance de l'administration avant le 1er janvier de l'année suivante.
|
Code général des impôts, annexe iii
|
315 quindecies A
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030708681
|
2015-06-12 00:00:00
|
af4cf650295c1d615219054f2e17cacc6922f118d8ec1679e509bb80bcf63fd1
|
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] |
Les activités éligibles aux dispositions du 3° du III de l'article 1388 quinquies du code général des impôts sont celles mentionnées à l' article 49 ZC .
|
Code général des impôts, annexe iii
|
315 sexdecies
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021634570
|
2010-01-01 00:00:00
|
5af7d3ce81a23d91f41994d50153bfbebfb2cdcc014a6aa70379d61aa847fd8c
|
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] |
Pour l'assiette de la taxe foncière sur les propriétés bâties due par les entreprises hydrauliques concédées ou d'une puissance supérieure à 500 kilowatts la valeur locative de la force motrice des chutes d'eau et de leurs aménagements utilisés par ces entreprises est répartie entre les communes sur le territoire desquelles sont situés les ouvrages définitifs de génie civil et celles sur le territoire desquelles coulent les cours d'eau utilisés compte tenu des éléments ci-après : Importance des ouvrages définitifs de génie civil ; Importance des retenues d'eau ; Puissance hydraulique moyenne devenue indisponible dans la limite de chaque commune du fait de l'usine. Cette répartition est effectuée par l'ingénieur en chef du contrôle conformément aux règles fixées par les articles 317 à 320 .
|
Code général des impôts, annexe iii
|
316
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297307
|
1985-12-31 00:00:00
|
a909181bf8bcae2120575a2c8abba24ef5a97465068ee902ee06f48d8754d0e4
|
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] |
Pour chaque commune intéressée, l'importance des ouvrages définitifs de génie civil est estimée en prenant en considération les ouvrages ou parties d'ouvrages situés sur le territoire de la commune, et compte tenu du prix des terrains occupés par ces ouvrages ou parties d'ouvrages. En ce qui concerne les retenues, le total des éléments entrant en compte - importance du barrage, des ouvrages annexes et prix des terrains - est réparti uniformément sur la superficie totale constituée par la surface d'emprise du barrage et la surface globale des terrains submergés à la cote normale de retenue. La répartition entre les communes intéressées est faite proportionnellement à la partie du territoire de chacune d'elles occupée par le barrage et les ouvrages annexes, ou submergée par les eaux à la cote normale de retenue.
|
Code général des impôts, annexe iii
|
317
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299339
|
1979-07-01 00:00:00
|
c0b6dad440442d0a1598ae6c3d8ec2ac9821f382ac0cc197a7df69f55426a823
|
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] |
La puissance hydraulique moyenne devenue indisponible est, pour chaque section des cours d'eau intéressés par l'aménagement, le produit du débit moyen prélevé par la dénivellation du cours d'eau dans la section considérée. Pour toute section de cours d'eau située entièrement sur le territoire d'une seule commune, le produit est compté à cette commune ; pour toute section de cours d'eau séparant deux communes, le produit est partagé par moitié entre ces deux communes. Pour chaque commune, la puissance hydraulique moyenne devenue indisponible est la somme de produits ou demi-produits qui lui sont comptés en application du deuxième alinéa ; il n'est pas tenu compte de la puissance hydraulique moyenne devenue indisponible pour une commune lorsque le débit moyen prélevé est inférieur à 10 % du débit moyen annuel du cours d'eau sur la commune considérée.
|
Code général des impôts, annexe iii
|
318
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299341
|
2002-03-31 00:00:00
|
5559f82565567b96c56c0e07b4e0d8da2c913793f083aa87f4e9252504f7bbfa
|
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] |
Le pourcentage fixant la répartition, entre les communes intéressées par l'aménagement, de la valeur locative visée à l'article 316 , sera déterminé comme suit : Un premier calcul des pourcentages a1, a2, a3..., a (n) sera effectué suivant les dispositions mentionnées aux articles 316 et 317 en ce qui concerne le prix des terrains et l'importance des ouvrages définitifs de génie civil ; Un deuxième calcul des pourcentages b1, b2, b3..., b (n) sera effectué proportionnellement à la puissance devenue indisponible dans chaque commune déterminée comme il est dit à l'article 318 ; Le pourcentage final de répartition sera obtenu, pour chaque commune, par la formule : p = 0,5 (a + b).
|
Code général des impôts, annexe iii
|
319
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006299342
|
1979-07-01 00:00:00
|
a93f63948f9e1c55ad27b2e050b0733826e2bc5a05654f835b44fdc5406ea199
|
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] |
Les pourcentages fixant la répartition de la valeur locative entre les communes intéressées sont, dans le mois qui suit la date de la mise en service, notifiés par l'ingénieur en chef du contrôle à la direction départementale ou, le cas échéant, régionale des finances publiques du département dans lequel se trouve l'usine qui utilise la force motrice. Les pourcentages notifiés avant le 1er novembre d'une année sont retenus à partir de l'année suivante pour l'assiette de la taxe foncière sur les propriétés bâties. Il est également fait état de ces pourcentages pour établir les impositions dues au titre de l'année de la mise en service.
|
Code général des impôts, annexe iii
|
320
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624867
|
2012-04-01 00:00:00
|
c865c58e061e4e9283827c1ceaa76eceafea0cece7493915bf2d60542b7976aa
|
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] |
Dans le cas où la notification prévue à l'article 320 n'a pas été faite avant le 1er novembre, la valeur locative des installations définies à l'article 316 est imposée en totalité dans la commune où est située l'usine utilisant la force motrice et il est procédé à la répartition des cotisations correspondantes entre les communes visées audit article. Si ces communes sont situées dans le même département, la répartition est réglée par arrêté du préfet rendu sur les propositions du directeur départemental ou, le cas échéant, régional des finances publiques et après avis de l'ingénieur en chef du contrôle, dans les trois mois suivant celui de la mise en recouvrement du rôle. Si les communes intéressées sont situées dans des départements différents, la répartition est réglée par arrêté du ministre de l'économie et des finances, du ministre de l'intérieur sur les propositions du directeur général des finances publiques et après avis du ministre de l'industrie. L'arrêté préfectoral ou ministériel fixe notamment les conditions de l'attribution, à chacune des collectivités bénéficiaires, de la part lui revenant dans le produit des cotisations dont il s'agit. Les impositions dues au titre de l'année de la mise en service sont établies et réparties selon la procédure définie aux premier à quatrième alinéas.
|
Code général des impôts, annexe iii
|
321
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025624767
|
2012-04-01 00:00:00
|
ade53b5812b1942324b08a9a199e67f1516cf7b1c5551d9c3c0997c89b9f0024
|
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] |
Les pourcentages de répartition visés aux articles 320 et 321 sont inscrits dans le cahier des charges de la concession ou dans l'acte d'autorisation, ou mentionnés dans un additif au cahier des charges ou à l'acte d'autorisation et se substituent, le cas échéant à ceux qui ont été primitivement fixés. Ils sont révisés s'il y a lieu en cas de modification de la consistance de la concession ou de l'autorisation entraînant l'établissement d'un avenant au cahier des charges ou à l'acte d'autorisation. Cet avenant indique les nouveaux pourcentages de répartition applicables.
|
Code général des impôts, annexe iii
|
321 B
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006297313
|
1985-12-31 00:00:00
|
c66f464fc28903bab08490f085afeef1c7b62ebed31f71974a0f961719f02e98
|
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] |
Les constructions nouvelles, les changements de consistance ou d'affectation des propriétés bâties et non bâties ainsi que les changements d'utilisation des locaux professionnels mentionnés au I de l'article 1498 du code général des impôts sont déclarés par les propriétaires sur des imprimés conformes à des modèles établis par l'administration. Il en est de même pour la déclaration mentionnée au I bis de l'article 1406 du code général des impôts .
|
Code général des impôts, annexe iii
|
321 E
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https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037128060
|
2018-06-30 00:00:00
|
e77c56ef4ea0906d21f2dcedccb000dec8fec2ccef360fabfd54e891a97835b4
|
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] |
Les déclarations de constructions nouvelles ainsi que les déclarations produites sur demande de l'administration fiscale afin de procéder à la mise à jour des valeurs locatives sont souscrites dans les conditions prévues à l'article 324 AI . Lorsqu'elles ont pour objet un changement de consistance, d'affectation ou d'utilisation, les déclarations sont limitées à la partie de l'immeuble touchée par la modification. En cas de lotissement, le changement d'affectation est définitivement réalisé à la date de publication de l'arrêté préfectoral portant autorisation du lotissement.
|
Code général des impôts, annexe iii
|
321 F
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024934483
|
2011-12-09 00:00:00
|
9c5de7dd067f582b0937428bb20fbe795c485db0fa800eaa58641aace6cedee0
|
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] |
Les déclarations mentionnées aux I et I bis de l'article 1406 du code général des impôts sont produites auprès du service des impôts du lieu de situation des biens.
|
Code général des impôts, annexe iii
|
321 G
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024934486
|
2011-12-09 00:00:00
|
00ae16f2d729879911b4fa661e9b87bb2b0e250b8206090cbc381cf91c514386
|
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0.04584585502743721
] |
La déclaration mentionnée au I bis de l'article 1406 du code général des impôts est déposée par le propriétaire dans les trente jours suivant la réception de la demande de l'administration fiscale.
|
Code général des impôts, annexe iii
|
321 G bis
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024933532
|
2011-12-09 00:00:00
|
cf5d8908075bc7370681b761ac54ac650e98a2e1cb156f436e371d8129a1765a
|
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] |
I. – Pour l'application de la majoration prévue par l'article 1396 du code général des impôts, la valeur forfaitaire moyenne au mètre carré est fixée à 233 € en zone A, 121 € en zone B1, 86 € en zone B2 et 42 € en zone C. Pour l'application du présent article, les zones A, B1, B2 et C sont celles prévues pour l'application des articles 2 terdecies B et 2 terdecies C et définies par arrêté des ministres chargés du budget et du logement. II. – Les valeurs définies au I sont indexées, chaque année, en fonction de l'indice des prix à la consommation hors tabac, tel qu'il est estimé dans le rapport économique, social et financier, présenté en annexe au projet de loi de finances établi pour cette même année.
|
Code général des impôts, annexe iii
|
321 H
|
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642356
|
2024-06-02 00:00:00
|
63d22a0d36515c070b52448596c4b1cb923d7946b5fa841b40b6dfb4d4b327ee
|
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