{ "article": { "JORFARTI000001492329": { "META": { "META_SPEC": { "META_ARTICLE": { "MCS_ART": { "MC": [ "EPARGNE", "ENTREPRISE", "RACHAT", "SALARIE", "AIDE FISCALE", "AFFECTATION", "INFORMATION", "GESTION", "EXONERATION", "AGREMENT", "IMPOT SUR LE REVENU", "INTERET D'EMPRUNT", "DEDUCTION FISCALE", "CREDIT D'IMPOT", "PLUS-VALUE" ] }, "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "JORFARTI000001492329", "URL": "article/JORF/ARTI/00/00/01/49/23/JORFARTI000001492329.xml", "NATURE": "Article", "ORIGINE": "JORF", "ANCIEN_ID": "1L 987416-026" } }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508808", "@num": "87-416", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-416 du 17 juin 1987 SUR L'EPARGNE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508808", "@c_titre_court": "Loi n°87-416 du 17 juin 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-416 du 17 juin 1987 sur l'épargne", "@debut": "1987-06-18", "@id_txt": "LEGITEXT000006068996", "@c_titre_court": "Loi n° 87-416 du 17 juin 1987" } ], "@date_publi": "1987-06-18", "@date_signature": "1987-06-17" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275263", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001492329", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] } }, "LEGIARTI000006298216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006298216", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298216.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325357", "@num": "2", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 2 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298216", "@fin": "2999-01-01", "@num": "46 quater-0 RA", "@etat": "VIGUEUR", "@debut": "1988-07-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 220 quater A du code général des impôts, les intérêts qui servent de base au calcul du crédit d'impôt s'entendent de ceux qui viennent à échéance au cours de l'exercice au titre duquel le crédit d'impôt est accordé et dont le montant correspond à une période au plus égale à la durée de l'exercice.
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La proportion des droits sociaux que la société nouvelle détient dans la société rachetée correspond au taux de la participation qu'elle détenait de façon continue au cours de l'exercice précédant celui au titre duquel le crédit d'impôt est demandé.
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Pour le premier exercice, cette proportion est appréciée au premier jour de l'exercice.
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Si l'exercice de la société nouvelle est d'une durée inférieure à celle de l'exercice précédent de la société rachetée, l'impôt sur les sociétés acquitté au titre de ce dernier exercice est retenu dans la limite du rapport entre les durées respectives de ces deux exercices.
" } }, "LEGIARTI000006298217": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006298217", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298217.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325357", "@num": "2", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 2 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298217", "@fin": "2999-01-01", "@num": "46 quater-0 RB", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 220 quater A du code général des impôts, les droits détenus indirectement par des sociétés dans la société nouvelle s'entendent des droits détenus par des personnes physiques ou morales qui ont avec des sociétés des liens de nature à établir une véritable communauté d'intérêts ou qui exercent des fonctions de direction dans des sociétés. Les fonctions de direction s'entendent des fonctions de gérant ou de président du conseil d'administration ou du directoire.
\n
" } }, "LEGIARTI000006298218": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RC", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006298218", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298218.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CHXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325359", "@num": "3", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 3 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298218", "@fin": "2999-01-01", "@num": "46 quater-0 RC", "@etat": "VIGUEUR", "@debut": "1988-07-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 220 quater A du code général des impôts, la direction de la société rachetée est considérée comme assurée par une ou plusieurs des personnes salariées mentionnées au c du II du même article si celles-ci exercent les fonctions de gérant ou de président du conseil d'administration ou du directoire et détiennent la majorité des droits de vote dans les organes de gestion de la société rachetée.
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Sont considérés comme détenus indirectement par un salarié le s droits de vote de la société nouvelle ou de la société rachetée qui sont détenus par les membres de son foyer fiscal ainsi que par les ascendants du salarié ou de son conjoint et ceux qui sont détenus par des sociétés avec lesquelles le salarié ou les personnes désignées ci-dessus ont des liens de nature à établir une véritable communauté d'intérêts ou dans lesquelles ils exercent des fonctions de direction. Les fonctions de direction s'entendent des fonctions de gérant ou du président du conseil d'administration ou du directoire.
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Pour l'application du deuxième alinéa du d du II de l'article 220 quater A du même code, l'obligation de céder les titres de la société rachetée à la société nouvelle contre remise de titres de cette dernière société ne s'applique pas aux ascendants du salarié ou de son conjoint si la cession intervient lors de la création de la société nouvelle.
" } }, "LEGIARTI000006298219": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RD", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006298219", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298219.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A II b", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325361", "@num": "5", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 5 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298219", "@fin": "1991-06-24", "@num": "46 quater-0 RD", "@etat": "MODIFIE", "@debut": "1987-11-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298220", "@fin": "2999-01-01", "@num": "46 quater-0 RD", "@etat": "VIGUEUR", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les salariés retenus pour l'appréciation de l'effectif de vingt salariés mentionné au b du II de l'article 220 quater A du code général des impôts sont les salariés qui bénéficient d'un contrat de travail à durée indéterminée ou d'une durée de six mois au moins. Cet effectif est calculé en tenant compte de la durée de présence de ces personnes pendant l'exercice. \"
\n
" } }, "LEGIARTI000006298220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RD", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006298220", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298220.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CIXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006326451", "@num": "3", "#text": "Décret n°91-883 du 9 septembre 1991 - art. 3 () JORF 10 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298219", "@fin": "1991-06-24", "@num": "46 quater-0 RD", "@etat": "MODIFIE", "@debut": "1987-11-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298220", "@fin": "2999-01-01", "@num": "46 quater-0 RD", "@etat": "VIGUEUR", "@debut": "1991-06-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les salariés retenus pour l'appréciation de l'effectif de salariés mentionné au b du II de l'article 220 quater A du code général des impôts sont les salariés qui bénéficient d'un contrat de travail à durée indéterminée ou d'une durée de six mois au moins. Cet effectif est calculé en tenant compte de la durée de présence de ces personnes pendant l'exercice.
\n
" } }, "LEGIARTI000006298221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RE", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006298221", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298221.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CJXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325362", "@num": "6", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 6 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298221", "@fin": "2999-01-01", "@num": "46 quater-0 RE", "@etat": "VIGUEUR", "@debut": "1988-07-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les échéances d'intérêts des emprunts mentionnés au deuxième alinéa du I de l'article 220 quater A du code général des impôts sont fixées à la date de clôture des exercices de la société nouvelle.
\n
" } }, "LEGIARTI000006298222": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RF", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006298222", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298222.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006325363", "@num": "7", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 7 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006303576", "@num": "220 quater B", "#text": "Code général des impôts, CGI. - art. 220 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298222", "@fin": "2010-05-01", "@num": "46 quater-0 RF", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022179693", "@fin": "2012-04-01", "@num": "46 quater-0 RF", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624998", "@fin": "2999-01-01", "@num": "46 quater-0 RF", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande d'accord du ministre chargé des finances pour l'application des dispositions de l'article 220 quater A est présentée par l'ensemble des repreneurs ; elle est signée par chacun d'eux. Elle est adressée au directeur général des impôts.
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" } }, "LEGIARTI000006298223": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 RG", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006298223", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298223.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046CLXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325364", "@num": "8", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 8 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162176", "@fin": "2999-01-01", "#text": "Section V bis : Rachat d'une entreprise par ses salariés", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298223", "@fin": "2004-11-01", "@num": "46 quater-0 RG", "@etat": "MODIFIE", "@debut": "1988-07-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298224", "@fin": "2012-04-01", "@num": "46 quater-0 RG", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025625136", "@fin": "2999-01-01", "@num": "46 quater-0 RG", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour obtenir le remboursement ou l'imputation du crédit d'impôt dans les conditions prévues à l'article 220 quater A du code général des impôts, la société constituée pour le rachat doit :
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Fixer son siège social à la même adresse que la société rachetée, arrêter ses exercices à la même date que celle-ci et souscrire ses déclarations au même lieu d'imposition que la société rachetée ;
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Présenter une demande de remboursement ou d'imputation sur des documents conformes aux modèles établis par l'administration.
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La demande de remboursement ou d'imputation est accompagnée :
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D'un document attestant le versement de l'impôt sur les sociétés par la société nouvelle et par la société rachetée pour l'exercice précédant celui au titre duquel le remboursement ou l'imputation sont demandés ;
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D'une copie des contrats de prêts consentis au profit de la société nouvelle mentionnant le taux d'intérêt nominal et le taux actuariel brut de ces prêts ainsi que le montant et la date des échéances d'amortissement et d'intérêts.
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Le remboursement du crédit d'impôt est subordonné à la remise au comptable du Trésor d'une copie de la quittance certifiant du paiement des intérêts dont le montant sert de base au calcul du crédit d'impôt.
" } }, "LEGIARTI000006325356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325356", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325356.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 bis II", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006297736", "@num": "38 septdecies F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325356", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de souscription à une augmentation du capital d'une société mentionnée au premier alinéa du I de l'article 220 quater A du code général des impôts, effectuée au cours de l'année de sa création, le bénéfice de la déduction prévue au II de l'article 83 bis du même code est subordonné à la réduction des emprunts mentionnés au deuxième alinéa du même article 220 quater A dans un délai de deux mois à compter de cette augmentation de capital.

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" } }, "LEGIARTI000006325357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325357", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298216", "@num": "46 quater-0 RA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298217", "@num": "46 quater-0 RB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325357", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 220 quater A du code général des impôts, les intérêts qui servent de base au calcul du crédit d'impôt s'entendent de ceux qui viennent à échéance au cours de l'exercice au titre duquel le crédit d'impôt est accordé et dont le montant correspond à une période au plus égale à la durée de l'exercice.
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La proportion des droits sociaux que la société nouvelle détient dans la société rachetée correspond au taux de la participation qu'elle détenait de façon continue au cours de l'exercice précédent celui au titre duquel le crédit d'impôt est demandé.
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Pour le premier exercice, cette proportion est appréciée au premier jour de l'exercice.
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Si l'exercice de la société nouvelle est d'une durée inférieure à celle de l'exercice précédent de la société rachetée, l'impôt sur les sociétés acquitté au titre de ce dernier exercice est retenu dans la limite du rapport entre les durées respectives de ces deux exercices.
" } }, "LEGIARTI000006325359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325359", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298218", "@num": "46 quater-0 RC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325359", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article 220 quater A du code général des impôts, les droits détenus indirectement par des sociétés dans la société nouvelle s'entendent des droits détenus par des personnes physiques ou morales qui ont avec des sociétés des liens de nature à établir une véritable communauté d'intérêts ou qui exercent des fonctions de direction dans des sociétés. Les fonctions de direction s'entendent des fonctions de gérant ou de président du conseil d'administration ou du directoire.

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" } }, "LEGIARTI000006325360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325360", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325360", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application de l'article 220 quater A du code général des impôts, la direction de la société rachetée est considérée comme assurée par une ou plusieurs des personnes salariées mentionnées au c du II du même article si celles-ci exercent les fonctions de gérant ou de président du conseil d'administration ou du directoire et détiennent la majorité des droits de vote dans les organes de gestion de la société rachetée.
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Sont considérés comme détenus indirectement par un salarié les droits de vote de la société nouvelle ou de la société rachetée qui sont détenus par les membres de son foyer fiscal, ainsi que par les ascendants du salarié ou de son conjoint et ceux qui sont détenus par des sociétés avec lesquelles le salarié ou les personnes désignées ci-dessus ont des liens de nature à établir une véritable communauté d'intérêts ou dans lesquelles ils exercent des fonctions de direction. Les fonctions de direction s'entendent des fonctions de gérant ou de président du conseil d'administration ou du directoire.
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Pour l'application du deuxième alinéa du d du paragraphe II de l'article 220 quater A du même code, l'obligation de céder les titres de la société rachetée à la société nouvelle contre remise de titres de cette dernière société ne s'applique pas aux ascendants du salarié ou de son conjoint si la cession intervient lors de la création de la société nouvelle.
" } }, "LEGIARTI000006325361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325361", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX005AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298219", "@num": "46 quater-0 RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325361", "@fin": "2999-01-01", "@num": "5", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les salariés retenus pour l'appréciation de l'effectif de vingt salariés mentionné au b du II de l'article 220 quater A du code général des impôts sont les salariés qui bénéficient d'un contrat de travail à durée indéterminée ou d'une durée de six mois au moins. Cet effectif est calculé en tenant compte de la durée de présence de ces personnes pendant l'exercice.

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" } }, "LEGIARTI000006325362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325362", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298221", "@num": "46 quater-0 RE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RE (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325362", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les échéances d'intérêts des emprunts mentionnés au deuxième alinéa du paragraphe I de l'article 220 quater A du code général des impôts sont fixées à la date de clôture des exercices de la société nouvelle.
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" } }, "LEGIARTI000006325363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325363", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298222", "@num": "46 quater-0 RF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325363", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande d'accord du ministre de l'économie, des finances et de la privatisation pour l'application des dispositions de l'article 220 quater A est présentée par l'ensemble des repreneurs ; elle est signée par chacun d'eux. Elle est adressée au directeur général des impôts.
\n
" } }, "LEGIARTI000006325364": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325364", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325364.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006298223", "@num": "46 quater-0 RG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 RG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325364", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour obtenir le remboursement ou l'imputation du crédit d'impôt dans les conditions prévues à l'article 220 quater A du code général des impôts, la société constituée pour le rachat doit :

\n
\n

- fixer son siège social à la même adresse que la société rachetée, arrêter ses exercices à la même date que celle-ci et souscrire ses déclarations au même lieu d'imposition que la société rachetée ;

\n
\n

- présenter une demande de remboursement ou d'imputation sur des documents conformes aux modèles établis par l'administration.

\n
\n

La demande de remboursement ou d'imputation est accompagnée :

\n
\n

- d'un document attestant le versement de l'impôt sur les sociétés par la société nouvelle et par la société rachetée pour l'exercice précédant celui au titre duquel le remboursement ou l'imputation sont demandés ;

\n
\n

- d'une copie des contrats de prêt consentis au profit de la société nouvelle mentionnant le taux d'intérêt nominal et le taux actuariel brut de ces prêts ainsi que le montant et la date des échéances d'amortissement et d'intérêts.

\n
\n

Le remboursement du crédit d'impôt est subordonné à la remise au comptable du Trésor d'une copie de la quittance certifiant du paiement des intérêts dont le montant sert de base au calcul du crédit d'impôt.

\n
" } }, "LEGIARTI000006325365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006325365", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQPXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "LEGIARTI000006297740", "@num": "38 septdecies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 septdecies G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523216", "@nor": "ECOX8798582D", "@num": "87-991", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523216", "@c_titre_court": "Décret n°87-991 du 13 novembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "@debut": "1987-11-14", "@id_txt": "LEGITEXT000006066271", "@c_titre_court": "Décret n°87-911 du 13 novembre 1987" } ], "@date_publi": "1987-11-14", "@date_signature": "1987-11-13" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325365", "@fin": "2999-01-01", "@num": "9", "@etat": "VIGUEUR", "@debut": "1987-11-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui, dans les conditions prévues aux II et III de l'article 83 bis du code général des impôts, déduit du salaire brut versé par la société rachetée les intérêts d'un emprunt contracté pour souscrire au capital de la société nouvelle constituée exclusivement pour le rachat doit joindre à la déclaration des revenus de l'année au titre de laquelle il effectue la première déduction de ces intérêts une copie du contrat de prêt et le tableau des échéances de celui-ci.
\n
Il doit joindre également à la déclaration des revenus de l'année au cours de laquelle la souscription au capital de la société nouvelle a eu lieu une attestation établie par cette société précisant qu'elle est soumise à l'impôt sur les sociétés dans les conditions de droit commun et mentionnant :
\n
a) La raison sociale et le siège de cette société ;
\n
b) La date de sa création ;
\n
c) La date, le montant et la nature de la souscription ;
\n
d) La désignation de l'intermédiaire agréé chez lequel les titres souscrits sont déposés ou inscrits en compte.
\n
En cas d'acquisition d'actions en exécution des options mentionnées au III du même article 83 bis, le contribuable doit joindre à la déclaration des revenus de l'année au cours de laquelle la levée de l'option a eu lieu une attestation délivrée par la société qui a consenti l'option. Cette attestation mentionne :
\n
a) La raison sociale et le siège de la société dont les titres ont été acquis ;
\n
b) La date à laquelle l'option a été consentie ;
\n
c) Le nombre de titres acquis ;
\n
d) La date d'acquisition et le prix payé par le salarié.
\n
Les intermédiaires agréés mentionnés ci-dessus sont ceux énumérés à l'article 95 B de l'annexe II au code général des impôts.
" } }, "LEGIARTI000006297736": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 septdecies F", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-07-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006297736", "URL": "article/LEGI/ARTI/00/00/06/29/77/LEGIARTI000006297736.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038DQXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006325356", "@num": "1", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 1 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000006308104", "@num": "220 quater A", "#text": "Code général des impôts, CGI. - art. 220 quater A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307122", "@num": "83 bis", "#text": "Code général des impôts, CGI. - art. 83 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197095", "@fin": "2999-01-01", "#text": "1° : Dispositions applicables aux emprunts contractés entre le 15 avril 1987 et le 31 décembre 1991", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191359", "@fin": "2999-01-01", "#text": "C : Rachat d'une entreprise par ses salariés", "@debut": "1988-07-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006297736", "@fin": "2999-01-01", "@num": "38 septdecies F", "@etat": "VIGUEUR", "@debut": "1988-07-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de souscription à une augmentation du capital d'une société mentionnée au premier alinéa du I de l'article 220 quater A du code général des impôts, effectuée au cours de l'année de sa création, le bénéfice de la déduction prévue au II de l'article 83 bis du même code est subordonné à la réduction des emprunts mentionnés au deuxième alinéa du même article 220 quater A dans un délai de deux mois à compter de cette augmentation de capital.
\n
" } }, "LEGIARTI000006297740": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 septdecies G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006297740", "URL": "article/LEGI/ARTI/00/00/06/29/77/LEGIARTI000006297740.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038DRXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 83 bis II, III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 95 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 88-1001 1988-10-22", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006325365", "@num": "9", "#text": "Décret n°87-991 du 13 novembre 1987 - art. 9 (V) JORF 14 novembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000523216", "@nortexte": "ECOX8798582D", "@numtexte": "87-991", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-13" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191360", "@fin": "1995-10-27", "#text": "Rachat d'une entreprise par ses salariés.", "@debut": "1987-11-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179291", "@fin": "2999-01-01", "#text": "VI : Traitements, salaires, pensions et rentes viagères", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297740", "@fin": "1994-09-02", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "1987-11-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297741", "@fin": "1995-10-27", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297742", "@fin": "1997-04-11", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297743", "@fin": "2000-03-31", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297744", "@fin": "2001-03-31", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297745", "@fin": "2011-06-12", "@num": "38 septdecies G", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024182514", "@fin": "2999-01-01", "@num": "38 septdecies G", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui, dans les conditions prévues aux II et III de l'article 83 bis du code général des impôts, déduit du salaire brut versé par la société rachetée les intérêts d'un emprunt contracté pour souscrire au capital de la société nouvelle constituée exclusivement pour le rachat doit joindre à la déclaration des revenus de l'année au titre de laquelle il effectue la première déduction de ces intérêts une copie du contrat de prêt et le tableau des échéances de celui-ci.
\n
\" Il doit joindre également à la déclaration des revenus de l'année au cours de laquelle la souscription au capital de la société nouvelle a eu lieu une attestation établie par cette société précisant qu'elle est soumise à l'impôt sur les sociétés dans les conditions de droit commun et mentionnant :
\n
\" a) La raison sociale et le siège de cette société ;
\n
\" b) La date de sa création ;
\n
\" c) La date, le montant et la nature de la souscription ;
\n
\" d) La désignation de l'intermédiaire agréé chez lequel les titres souscrits sont déposés ou inscrits en compte.
\n
\" En cas d'acquisition d'actions en exécution des options mentionnées au III du même article 83 bis, le contribuable doit joindre à la déclaration des revenus de l'année au cours de laquelle la levée de l'option a eu lieu une attestation délivrée par la société qui a consenti l'option. Cette attestation mentionne :
\n
\" a) La raison sociale et le siège de la société dont les titres ont été acquis ;
\n
\" b) La date à laquelle l'option a été consentie ;
\n
\" c) Le nombre de titres acquis ;
\n
\" d) La date d'acquisition et le prix payé par le salarié.
\n
\" Les intermédiaires agréés mentionnés ci-dessus sont ceux énumérés à l'article 95 B de l'annexe II au code général des impôts. \"
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006298218", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298216", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298219", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298220", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325362", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325360", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325365", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325364", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325357", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325356", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298223", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325359", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325361", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006325363", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298217", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298221", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "article_id": "LEGIARTI000006298222", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" } ], "texte_version": { "JORFTEXT000000320661": { "SM": { "CONTENU": "TITRE I (ART. 1 A 3): DE LA CREATION ET DE LA REPRISE D'ENTREPRISE
TITRE II (ART. 4 A 9): DE LA FISCALITE DE L'INVESTISSEMENT ET DU CAPITAL-RISQUE
TITRE III (ART. 10 A 15): DE LA PARTICIPATION DES SALARIES A L'INVESTISSEMENT ET A LA TRANSMISSION DE LEUR ENTREPRISE
TITRE IV (ART. 16 A 18): MESURES D'ACCOMPAGNEMENT DES RESTRUCTURATIONS DES ENTREPRISES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006277498", "@num": "157-2", "#text": "Loi n°66-537 du 24 juillet 1966 - art. 157-2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000692245", "#text": "LOI n° 66-537 du 24 juillet 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000001495400", "@num": "80", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000339242", "#text": "Loi n° 78-763 du 19 juillet 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000886676", "#text": "Loi n°79-594 du 13 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867381", "@num": "11", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000002277213", "@num": "7", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGITEXT000006068848", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274367", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274379", "@num": "10", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274380", "@num": "11", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274382", "@num": "13", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274383", "@num": "15", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274371", "@num": "2", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274374", "@num": "5", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274375", "@num": "6", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006274376", "@num": "6", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "LEGIARTI000006317447", "@num": "9", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000678334", "#text": "Arrêté du 30 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000678334", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-08-30" }, { "@id": "JORFTEXT000000496659", "#text": "Arrêté du 30 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000496659", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1984-08-30" }, { "@id": "JORFTEXT000000686568", "#text": "Décret n°84-886 du 28 septembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000686568", "@numtexte": "84-886", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-09-28" }, { "@id": "LEGIARTI000006324491", "@num": "1", "#text": "Décret n°84-886 du 28 septembre 1984 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000686568", "@numtexte": "84-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-09-28" }, { "@id": "JORFTEXT000000516191", "#text": "Décret n°84-1074 du 23 novembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000516191", "@numtexte": "84-1074", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-11-23" }, { "@id": "JORFTEXT000000331516", "#text": "Décret n°84-1148 du 20 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000331516", "@numtexte": "84-1148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-20" }, { "@id": "JORFTEXT000000516735", "#text": "Décret n°84-1162 du 21 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000516735", "@numtexte": "84-1162", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-12-21" }, { "@id": "JORFTEXT000000885002", "#text": "Décret n°85-21 du 4 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885002", "@numtexte": "85-21", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-04" }, { "@id": "JORFTEXT000000885542", "#text": "Décret n°85-41 du 8 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000885542", "@numtexte": "85-41", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-08" }, { "@id": "LEGIARTI000006324554", "@num": "4", "#text": "Décret n°85-41 du 8 janvier 1985 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000885542", "@numtexte": "85-41", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-08" }, { "@id": "JORFTEXT000000689001", "#text": "Décret n°85-68 du 22 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000689001", "@numtexte": "85-68", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-22" }, { "@id": "JORFTEXT000000517964", "#text": "Décret n°85-302 du 5 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517964", "@numtexte": "85-302", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-05" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n°85-695 du 11 juillet 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000002071963", "@num": "2", "#text": "Loi n°85-695 du 11 juillet 1985 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000682302", "#text": "Décret n°85-865 du 9 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGITEXT000006065117", "#text": "Décret n°85-865 du 9 août 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324692", "@num": "1", "#text": "Décret n°85-865 du 9 août 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324693", "@num": "2", "#text": "Décret n°85-865 du 9 août 1985 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324695", "@num": "3", "#text": "Décret n°85-865 du 9 août 1985 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324697", "@num": "5", "#text": "Décret n°85-865 du 9 août 1985 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324698", "@num": "6", "#text": "Décret n°85-865 du 9 août 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "LEGIARTI000006324699", "@num": "7", "#text": "Décret n°85-865 du 9 août 1985 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000682302", "@numtexte": "85-865", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-09" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000165840", "#text": "LOI94-126", "@sens": "cible", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000219672", "#text": "Ordonnance2000-916", "@sens": "cible", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "JORFTEXT000000414455", "#text": "LOI2003-721", "@sens": "cible", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006307938", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307939", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307936", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307937", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307973", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307976", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307969", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307971", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307975", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307966", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307967", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307974", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307965", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307968", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307972", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307977", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307979", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307978", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307970", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308023", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308024", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308034", "@num": "163 quinquies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308057", "@num": "199 quinquies-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quinquies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308659", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308658", "@num": "217 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308870", "@num": "231", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307612", "@num": "39 quinquies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307853", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307854", "@num": "92 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302945", "@num": "92 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321312", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011286", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035181850", "@num": "L225-102", "#text": "Code de commerce - art. L225-102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006224799", "@num": "L225-102", "#text": "Code de commerce. - art. L225-102 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307083", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307084", "@num": "80 bis", "#text": "Code général des impôts, CGI. - art. 80 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°84-578 du 9 juillet 1984", "MCS_TXT": { "MC": [ "ECONOMIE", "INDUSTRIE", "ENTREPRISE", "CREATION D'ENTREPRISE", "INVESTISSEMENT", "RESTRUCTURATION INDUSTRIELLE", "MESURE FISCALE", "LIVRET D'EPARGNE-ENTREPRISE", "INFORMATIQUE", "FCPRA", "REPORT D'IMPOSITION", "CAPITAL SOCIAL", "FCPFS", "CREATION", "OPTION", "GARANTIE", "TAUX", "LETM", "IMPOT", "SALARIE", "RECHERCHE", "PARTICIPATION DU SALARIE", "FCPR", "ACTIONNAIRE", "IDES", "ACTION NOMINATIVE", "PLUS-VALUE", "DEDUCTION", "ACTIONNARIAT", "DROIT D'ENREGISTREMENT", "DEFICIT FISCAL", "ACTION", "INTERMEDIAIRE AGREE", "EPARGNE", "CREDIT D'IMPOT", "TRANSFERT", "EMPRUNT", "ASSURANCE", "CONGE", "SOUSCRIPTION", "IS", "IMPOT DIRECT", "REGIME FISCAL", "MESURE EN FAVEUR DES ENTREPRISES", "IMMOBILISATION", "ENTREPRISE EN DIFFICULTE", "INCORPORATION", "DON", "EXONERATION", "ALLEGEMENT", "CGI", "TRANSFERT DE DEPART", "ABATTEMENT", "BIC", "FONDS SALARIAL", "FCPRAF", "AMENDE FISCALE", "SFI", "AUGMENTATION", "REVENU IMPOSABLE", "CONGE SABBATIQUE", "ASSOCIE", "COMMUNICATION AVEC LE PARLEMENT", "COMPTE BLOQUE", "SECTEUR PRIVE", "CODE DU TRAVAIL", "COMPTABILITE", "SOCIETE COOPERATIVE", "CAPITAL", "PRIX D'ACHAT", "PLAN D'EPARGNE D'ENTREPRISE", "PRIX DE SOUSCRIPTION", "PARTICIPATION DES SALARIES", "DEPENSE DE RECHERCHE", "REPRISE", "DEPOT", "LEE", "ACHAT", "TRANSFORMATION DE SOCIETE", "LOGICIEL INFORMATIQUE", "FILIALE", "DEPENSE D'INFORMATIQUE", "REVENU MOBILIER", "AMORTISSEMENT", "INTERET", "SOCIETE MERE", "IRPP", "MECENAT D'ENTREPRISE", "SCOP" ] }, "TITREFULL": "Loi n°84-578 du 9 juillet 1984 SUR LE DEVELOPPEMENT DE L'INITIATIVE ECONOMIQUE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000320661", "NUM": "84-578", "DATE_PUBLI": "1984-07-11", "DATE_TEXTE": "1984-07-09", "ORIGINE_PUBLI": "JORF du 11 juillet 1984", "PAGE_DEB_PUBLI": 2201, "PAGE_FIN_PUBLI": 2228 } }, "META_COMMUN": { "ID": "JORFTEXT000000320661", "URL": "texte/version/JORF/TEXT/00/00/00/32/06/JORFTEXT000000320661.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX984578" } }, "RECT": { "CONTENU": "RECT. JO DU 14-07-1984 P2271.(AU LIEU DE LOI 84578 DU 08-07-1984,LIRE LOI 84578 DU 09-07-1984)." }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000521956": { "SM": { "CONTENU": "Application de l'article 38 de la Constitution ; de l'article 3 de la loi n° 86-793 du 2 juillet 1986. Modification , du code général des impôts, du code du travail." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 29." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006293495", "@num": "39-5", "#text": "Loi n°79-594 du 13 juillet 1979 - art. 39-5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886676", "@numtexte": "79-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-13" }, { "@id": "JORFTEXT000000874702", "#text": "Loi n°86-793 du 2 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874702", "@numtexte": "86-793", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-02" }, { "@id": "JORFARTI000002471848", "@num": "3", "#text": "Loi n°86-793 du 2 juillet 1986 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874702", "@numtexte": "86-793", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-02" }, { "@id": "LEGIARTI000006316094", "@num": "11", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 11 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316095", "@num": "12", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 12 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316096", "@num": "13", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 13 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316098", "@num": "16 bis", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 16 bis (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316099", "@num": "17", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 17 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316101", "@num": "19", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 19 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316071", "@num": "2", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316070", "@num": "2", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316072", "@num": "2", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 2 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316102", "@num": "20", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 20 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316104", "@num": "21 bis", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 21 bis (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316112", "@num": "26", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316113", "@num": "26", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 26 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316075", "@num": "3", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 3 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316120", "@num": "33", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316077", "@num": "4", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 4 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316078", "@num": "5", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316080", "@num": "6 bis", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 6 bis (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316081", "@num": "6 ter", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 6 ter (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000006316092", "@num": "8", "#text": "Ordonnance n°86-1134 du 21 octobre 1986 - art. 8 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001686612", "@num": "54", "#text": "Loi n°87-416 du 17 juin 1987 - art. 54, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000705242", "#text": "Décret n°87-544 du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGITEXT000006066059", "#text": "Décret n°87-544 du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322780", "@num": "1", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 1 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322790", "@num": "1 bis", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 1 bis (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323029", "@num": "10", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323030", "@num": "10", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 10 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323052", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323053", "@num": "11", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 11 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322900", "@num": "12", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 12 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322907", "@num": "13", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 13 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322916", "@num": "14", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 14 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322923", "@num": "15", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 15 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322930", "@num": "16", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 16 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322941", "@num": "17", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 17 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323073", "@num": "18", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323074", "@num": "18", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 18 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322952", "@num": "19", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 19 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322803", "@num": "2", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322804", "@num": "2", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 2 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322963", "@num": "20", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 20 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322974", "@num": "21", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 21 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323085", "@num": "22", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 22 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323086", "@num": "22", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 22 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323099", "@num": "23", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 23 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323105", "@num": "24", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 24 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323114", "@num": "25", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 25 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323115", "@num": "25", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 25 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323128", "@num": "26", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 26 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323137", "@num": "27", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 27 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323148", "@num": "28", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 28 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323162", "@num": "29", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 29 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322815", "@num": "3", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322816", "@num": "3", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 3 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323176", "@num": "30", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 30 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323184", "@num": "31", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 31 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323202", "@num": "32", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 32 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323211", "@num": "33", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 33 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323221", "@num": "34", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 34 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323224", "@num": "35", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 35 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323232", "@num": "36", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 36 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323236", "@num": "37", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 37 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323237", "@num": "37", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 37 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323241", "@num": "38", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 38 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323242", "@num": "38", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 38 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323250", "@num": "39", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 39 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323251", "@num": "39", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 39 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322827", "@num": "4", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323258", "@num": "40", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 40 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323259", "@num": "40", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 40 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323262", "@num": "41", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 41 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323270", "@num": "42", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323271", "@num": "42", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 42 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323279", "@num": "43", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 43 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323286", "@num": "44", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 44 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323294", "@num": "45", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323295", "@num": "45", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 45 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323302", "@num": "46", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 46 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323312", "@num": "47", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322837", "@num": "5", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 5 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006322868", "@num": "6", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 6 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323005", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323006", "@num": "7", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 7 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323017", "@num": "8", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006323018", "@num": "8", "#text": "Décret n°87-544 du 17 juillet 1987 - art. 8 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705242", "@nortexte": "ECOT8720024D", "@numtexte": "87-544", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000297436", "#text": "Arrêté du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGITEXT000006057601", "#text": "Arrêté du 17 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389700", "@num": "1", "#text": "Arrêté du 17 juillet 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389704", "@num": "2", "#text": "Arrêté du 17 juillet 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389715", "@num": "3", "#text": "Arrêté du 17 juillet 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389724", "@num": "4", "#text": "Arrêté du 17 juillet 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389734", "@num": "5", "#text": "Arrêté du 17 juillet 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "LEGIARTI000006389741", "@num": "6", "#text": "Arrêté du 17 juillet 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000297436", "@nortexte": "ECOT8720026A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-17" }, { "@id": "JORFTEXT000000687467", "#text": "Loi n°87-588 du 30 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687467", "@nortexte": "ASEX8700089L", "@numtexte": "87-588", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696718", "#text": "Décret n°87-947 du 26 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696718", "@nortexte": "BUDB8720019D", "@numtexte": "87-947", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGITEXT000006066250", "#text": "Décret n°87-947 du 26 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696718", "@nortexte": "BUDB8720019D", "@numtexte": "87-947", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325866", "@num": "1", "#text": "Décret n°87-947 du 26 novembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696718", "@nortexte": "BUDB8720019D", "@numtexte": "87-947", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325874", "@num": "2", "#text": "Décret n°87-947 du 26 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696718", "@nortexte": "BUDB8720019D", "@numtexte": "87-947", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325874", "@num": "2", "#text": "Décret n°87-947 du 26 novembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696718", "@nortexte": "BUDB8720019D", "@numtexte": "87-947", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "JORFTEXT000000884873", "#text": "Décret n°87-948 du 26 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGITEXT000006066251", "#text": "Décret n°87-948 du 26 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGITEXT000006066252", "#text": "Décret n°87-948 du 26 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325905", "@num": "1", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325904", "@num": "1", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325906", "@num": "1", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325914", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325913", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325915", "@num": "2", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325924", "@num": "3", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325925", "@num": "3", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325935", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325938", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325937", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325936", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325939", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006325940", "@num": "4", "#text": "Décret n°87-948 du 26 novembre 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000884873", "@nortexte": "BUDB8720020D", "@numtexte": "87-948", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-26" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000672289", "#text": "Circulaire du 6 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000672289", "@nortexte": "TEFT8804138C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1988-12-06" }, { "@id": "LEGIARTI000006314214", "@num": "20", "#text": "Loi n°88-1201 du 23 décembre 1988 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509065", "@nortexte": "ECOX8800123L", "@numtexte": "88-1201", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000840260", "#text": "Circulaire du 7 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000840260", "@nortexte": "PRMX8910374C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1989-12-07" }, { "@id": "JORFTEXT000000668744", "#text": "Circulaire du 7 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000668744", "@nortexte": "PRMX8910375C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1989-12-07" }, { "@id": "JORFTEXT000000716493", "#text": "LOI90-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006420979", "@num": "32", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 32 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000160206", "#text": "LOI90-1002", "@sens": "cible", "@cidtexte": "JORFTEXT000000160206", "@nortexte": "TEFX9000065L", "@numtexte": "90-1002", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-11-07" }, { "@id": "LEGIARTI000006318057", "@num": "128", "#text": "Loi - art. 128 (T)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000533880", "#text": "LOI91-5", "@sens": "cible", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000533880", "#text": "LOI91-5", "@sens": "cible", "@cidtexte": "JORFTEXT000000533880", "@nortexte": "AGRX9000138L", "@numtexte": "91-5", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000346062", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346062", "@nortexte": "TEFT9204333C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1992-01-03" }, { "@id": "JORFTEXT000000725700", "#text": "DECRET92-1363", "@sens": "cible", "@cidtexte": "JORFTEXT000000725700", "@nortexte": "AGRP9201333D", "@numtexte": "92-1363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-24" }, { "@id": "JORFTEXT000000726765", "#text": "DECRET92-1367", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGITEXT000006080642", "#text": "Décret n°92-1367 du 29 décembre 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006331584", "@num": "1", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006331585", "@num": "2", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "LEGIARTI000006331586", "@num": "3", "#text": "Décret n°92-1367 du 29 décembre 1992 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726765", "@nortexte": "TEFT9205560D", "@numtexte": "92-1367", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-29" }, { "@id": "JORFTEXT000000711603", "#text": "LOI93-121", "@sens": "cible", "@cidtexte": "JORFTEXT000000711603", "@nortexte": "SPSX9200178L", "@numtexte": "93-121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-01-27" }, { "@id": "LEGIARTI000006827226", "@num": "7", "#text": "Décret n°93-852 du 17 juin 1993 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881571", "@nortexte": "LOGC9300024D", "@numtexte": "93-852", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-17" }, { "@id": "JORFTEXT000000361976", "#text": "LOI93-1419", "@sens": "cible", "@cidtexte": "JORFTEXT000000361976", "@nortexte": "BUDX9300114L", "@numtexte": "93-1419", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "LEGIARTI000006528839", "@num": "3", "#text": "Loi n°93-1419 du 31 décembre 1993 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361976", "@nortexte": "BUDX9300114L", "@numtexte": "93-1419", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000183805", "#text": "LOI94-640", "@sens": "cible", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000029320922", "@num": "31", "#text": "Loi n° 94-640 du 25 juillet 1994 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006293944", "@num": "31", "#text": "Loi n°94-640 du 25 juillet 1994 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000183805", "@nortexte": "TEFX9400004L", "@numtexte": "94-640", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-07-25" }, { "@id": "LEGIARTI000006698199", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "LEGIARTI000006698200", "@num": "17", "#text": "Loi n°94-679 du 8 août 1994 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713238", "@nortexte": "ECOX9300054L", "@numtexte": "94-679", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-08-08" }, { "@id": "JORFTEXT000000184213", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000184213", "@nortexte": "TEFT9400982C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1994-09-14" }, { "@id": "JORFTEXT000000377315", "#text": "DECRET96-255", "@sens": "cible", "@cidtexte": "JORFTEXT000000377315", "@nortexte": "ECOT9620006D", "@numtexte": "96-255", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000746689", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000746689", "@nortexte": "CETX9601851V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006320180", "@num": "51", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 51 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000743289", "#text": "DECRET99-84", "@sens": "cible", "@cidtexte": "JORFTEXT000000743289", "@nortexte": "ECOT9951776D", "@numtexte": "99-84", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-09" }, { "@id": "LEGIARTI000006372223", "@num": "5", "#text": "Décret n°99-84 du 9 février 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000743289", "@nortexte": "ECOT9951776D", "@numtexte": "99-84", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-09" }, { "@id": "LEGIARTI000006396963", "@num": "4", "#text": "Arrêté du 10 octobre 2001 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000772604", "@nortexte": "ECOT0120131A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2001-10-10" }, { "@id": "LEGIARTI000006220292", "@num": "4", "#text": "Décret n°2003-571 du 27 juin 2003 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000239203", "@nortexte": "EQUX0300079D", "@numtexte": "2003-571", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFARTI000027801046", "#text": "Décision n°2013-336 QPC du 1er août 2013 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027801045", "@nortexte": "CSCX1320652S", "@numtexte": "2013-336 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2013-08-01" }, { "@id": "LEGITEXT000030040026", "#text": "DÉCRET n°2014-1658 du 29 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029992492", "@nortexte": "FCPT1427146D", "@numtexte": "2014-1658", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "JORFTEXT000029992492", "#text": "DÉCRET n°2014-1658 du 29 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029992492", "@nortexte": "FCPT1427146D", "@numtexte": "2014-1658", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-29" }, { "@id": "LEGITEXT000030561239", "#text": "DÉCRET n°2015-513 du 7 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "JORFARTI000030559955", "@num": "14", "#text": "DÉCRET n°2015-513 du 7 mai 2015 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "JORFTEXT000030559751", "#text": "DÉCRET n°2015-513 du 7 mai 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030559751", "@nortexte": "FCPT1502022D", "@numtexte": "2015-513", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-07" }, { "@id": "LEGIARTI000006295200", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295200", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295201", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295205", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308156", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308155", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308154", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308154", "@num": "163 bis AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308462", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308463", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308464", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308465", "@num": "163 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303659", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303666", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303661", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303665", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303658", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303657", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303663", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303660", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303662", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303664", "@num": "223 L", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308882", "@num": "231 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308891", "@num": "231 bis DA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis DA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308896", "@num": "231 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308897", "@num": "231 bis E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308939", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309053", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309054", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309052", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309055", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309052", "@num": "237 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309065", "@num": "237 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309064", "@num": "237 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307673", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307672", "@num": "39 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R444-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810310", "@num": "R444-1-2", "#text": "Code du travail - art. R444-1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810311", "@num": "R444-1-2", "#text": "Code du travail - art. R444-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810333", "@num": "R444-1-3", "#text": "Code du travail - art. R444-1-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810334", "@num": "R444-1-3", "#text": "Code du travail - art. R444-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810335", "@num": "R444-1-4", "#text": "Code du travail - art. R444-1-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810336", "@num": "R444-1-5", "#text": "Code du travail - art. R444-1-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006810337", "@num": "R444-1-6", "#text": "Code du travail - art. R444-1-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680276", "@num": "R212-5", "#text": "Code monétaire et financier - art. R212-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006680286", "@num": "R212-6", "#text": "Code monétaire et financier - art. R212-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584270", "@num": "L523-12", "#text": "Code rural - art. L523-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000005801861", "@num": "11.7", "#text": "Convention collective nationale du 15 décembre ... - art. 11.7 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000005658951", "@nortexte": "ASET9350993M", "@typelien": "CITATION", "@naturetexte": "Convention collective nationale", "@datesignatexte": "1992-12-15" }, { "@id": "KALIARTI000028901459", "@num": "4", "#text": "Rémunération annuelle garantie (RAG) - art. 4 (VE)", "@sens": "cible", "@cidtexte": "KALITEXT000028901450", "@nortexte": "AGRS1497064M", "@numtexte": "120", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2013-11-14" }, { "@id": "KALIARTI000018044177", "@num": "2", "#text": "Rémunérations - art. 2 (P)", "@sens": "cible", "@cidtexte": "KALITEXT000018044170", "@nortexte": "AGRS0797123M", "@numtexte": "109", "@typelien": "CITATION", "@naturetexte": "Avenant", "@datesignatexte": "2007-02-01" } ] }, "TITRE": "Ordonnance n° 86-1134 du 21 octobre 1986", "MCS_TXT": { "MC": [ "TRAVAIL", "ARTICLE 38", "SOCIETE", "ENTREPRISE", "INTERESSEMENT DES SALARIES", "AIDE FISCALE", "PARTICIPATION DES SALARIES", "RESULTAT DE L'ENTREPRISE", "ACTIONNARIAT", "PLAN D'EPARGNE D'ENTREPRISE", "CAPITAL", "SALARIE", "PARTICIPATION", "INTERESSEMENT", "SALAIRE", "ENTREE EN VIGUEUR", "FONDS SALARIAL", "ACCORD", "CLAUSE", "IS", "IR", "DEDUCTION FISCALE", "EXONERATION", "TAXE", "RESERVE DE PARTICIPATION", "CALCUL", "REPARTITION", "MODALITE D'EMPLOI", "RESERVE SPECIALE DE PARTICIPATION", "AVANTAGE FISCAL", "SOUSCRIPTION", "OPTION", "PROVISION", "INVESTISSEMENT", "DEROGATION", "PLAFONNEMENT", "PLAFOND", "DROIT", "INDISPONIBILITE", "DECRET D'APPLICATION", "LITIGE", "PROCEDURE", "ASTREINTE", "FORMALITE", "CONVENTION", "ACCORD COLLECTIF", "SYNDICAT", "PERSONNEL", "COMITE D'ENTREPRISE", "REGIME FACULTATIF", "EPARGNE COLLECTIVE", "FONDS COMMUN DE PLACEMENT", "FCP", "ENTREPRISE NOUVELLE", "SOCIETE COOPERATIVE OUVRIERE DE PRODUCTION", "SCOP", "SOCIETE ANONYME A PARTICIPATION OUVRIERE", "TITRE", "PART", "ACTION", "AFFECTATION", "SICAV", "RETRAITE", "PRERETRAITE", "CODE GENERAL DES IMPOTS", "CGI", "CODE DU TRAVAIL" ] }, "TITREFULL": "Ordonnance n° 86-1134 du 21 octobre 1986 relative à l'intéressement et à la participation des salariés aux résultats de l'entreprise et à l'actionnariat des salariés" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000521956", "NUM": "86-1134", "DATE_PUBLI": "1986-10-23", "DATE_TEXTE": "1986-10-21", "ORIGINE_PUBLI": "JORF n°0247 du 23 octobre 1986", "PAGE_DEB_PUBLI": 12771, "PAGE_FIN_PUBLI": 12775 } }, "META_COMMUN": { "ID": "JORFTEXT000000521956", "URL": "texte/version/JORF/TEXT/00/00/00/52/19/JORFTEXT000000521956.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR9861134" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000523216": { "SM": { "CONTENU": "EN CAS DE SOUSCRIPTION A UNE AUGMENTATION DU CAPITAL D'UNE SOCIETE EFFECTUEE AU COURS DE L'ANNEE DE SA CREATION,LE BENEFICE DE LA DEDUCTION EST SUBORDONNE A LA REDUCTION DES EMPRUNTS DANS UN DELAI DE 2 MOIS,A COMPTER DE CETTE AUGMENTATION DE CAPITAL.
MODALITES DE DETERMINATION DU CREDIT D'IMPOT DE LA SOCIETE NOUVELLE; LES INTERETS SERVANT DE BASE AU CALCUL DE CE CREDIT D'IMPOT ETANT CEUX VENANT A ECHEANCE AU COURS DE L'EXERCICE ET DONT LE MONTANT CORRESPOND A UNE PERIODE AU PLUS EGALE A LA DUREE DE L'EXERCICE.
AJUSTEMENT DU MONTANT DE L'IMPOT DE REFERENCE LORSQUE LA DUREE DE L'EXERCICE DE LA SOCIETE NOUVELLE EST INFERIEURE A LA DUREE DE L'EXERCICE PRECEDENT DE LA SOCIETE RACHETEE.
DEFINITION DE LA NOTION DE DETENTION INDIRECTE PAR UNE AUTRE SOCIETE DES DROITS DE VOTE DE LA SOCIETE NOUVELLE.
DEFINITION ET LIMITATION DE LA NOTION DE DETENTION INDIRECTE PAR UN SALARIE DES DROITS DE VOTE DE LA SOCIETE NOUVELLE OU DE LA SOCIETE RACHETEE.
NOTIONS D'EFFECTIF DE 20 SALARIES.
FIXATION DESECHEANCES D'INTERET DES EMPRUNTS CONTRACTES PAR LA SOCIETE NOUVELLE A LA CLOTURE DES EXERCICES DE CETTE SOCIETE.
FORMALITES QUE DOIVENT REMPLIR LES SOCIETES NOUVELLES POUR OBTENIR LE REMBOURSEMENT DU CREDIT D'IMPOT.
ENUMERATION DES OBLIGATIONS DECLARATIVES DES SALARIES REPRENEURS SOUHAITANT DEDUIRE DE LEUR SALAIRE,LES INTERETS DES EMPRUNTS QU'ILS ONT SUPPORTES PERSONNELLEMENT.
MODIFICATION DE L'ART. 38-SEPTDECIES-A DE L'ANNEXE III DU CGI: REMPLACER: \"A L'ART. 83-BIS\" PAR \"AU I DE L'ART. 83-BIS\"." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi n°87-416 du 17 juin 1987 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFARTI000002277232", "@num": "70", "#text": "Loi n°87-416 du 17 juin 1987 - art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "TITRE": "Décret n°87-991 du 13 novembre 1987", "MCS_TXT": { "MC": [ "EPARGNE", "ENTREPRISE", "RACHAT", "SALARIE", "AIDE FISCALE", "AFFECTATION", "INFORMATION", "GESTION", "EXONERATION", "AGREMENT", "IMPOT SUR LE REVENU", "INTERET D'EMPRUNT", "DEDUCTION FISCALE", "CREDIT D'IMPOT", "PLUS-VALUE" ] }, "TITREFULL": "Décret n°87-991 du 13 novembre 1987 PRIS POUR L'APPLICATION DE L'ART. 26 DE LA LOI 87416 DU 17-06-1987 SUR L'EPARGNE RELATIF AU RACHAT D'UNE ENTREPRISE PAR SES SALARIES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000523216", "NOR": "ECOX8798582D", "NUM": "87-991", "DATE_PUBLI": "1987-11-14", "DATE_TEXTE": "1987-11-13", "ORIGINE_PUBLI": "JORF du 14 novembre 1987", "PAGE_DEB_PUBLI": 13264 } }, "META_COMMUN": { "ID": "JORFTEXT000000523216", "URL": "texte/version/JORF/TEXT/00/00/00/52/32/JORFTEXT000000523216.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX987991" } } }, "LEGITEXT000006066271": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "#text": "CGI 220 quater A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001492329", "@num": "26", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000508808", "#text": "Loi 87-416 1987-06-17 art. 26, art. 70", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "TITRE": "Décret n°87-911 du 13 novembre 1987", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n°87-911 du 13 novembre 1987 pris pour l'application de l'article 26 de la loi n° 87-416 du 17 juin 1987 sur l'épargne relatif au rachat d'une entreprise par ses salariés", "DATE_DEBUT": "1987-11-14" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000523216", "NOR": "ECOX8798582D", "NUM": "87-911", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1987-11-13", "NUM_SEQUENCE": 0, "PAGE_DEB_PUBLI": 0, "PAGE_FIN_PUBLI": 0, "DERNIERE_MODIFICATION": "1987-11-14" } }, "META_COMMUN": { "ID": "LEGITEXT000006066271", "URL": "texte/version/LEGI/TEXT/00/00/06/06/62/LEGITEXT000006066271.xml", "NATURE": "DECRET", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQP" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
\n
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et de la privatisation, et du ministre délégué auprès du ministre de l'économie, des finances et de la privatisation, chargé du budget,
\n
Vu le code général des impôts, notamment ses articles 83 bis et 220 quater ;
\n
Vu les articles 26 et 70 de la loi n° 87-416 du 17 juin 1987 sur l'épargne,
" }, "SIGNATAIRES": { "CONTENU": "JACQUES CHIRAC Par le Premier ministre :
\n Le ministre d'Etat, ministre de l'économie,
\n des finances et de la privatisation,
\n ÉDOUARD BALLADUR
\n Le ministre délégué auprès du ministre de l'économie,
\n des finances et de la privatisation,
\n chargé du budget,
\n ALAIN JUPPÉ
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000523216", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "APPLICATION" }, { "texte_version_id": "LEGITEXT000006066271", "cible": false, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "TXT_SOURCE" }, { "texte_version_id": "JORFTEXT000000320661", "cible": true, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "APPLICATION" }, { "texte_version_id": "JORFTEXT000000521956", "cible": true, "cidtexte": "JORFTEXT000000508808", "id": "JORFARTI000001492329", "typelien": "APPLICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "JORFARTI000001492329", "liens_entrants": true }

Article (Loi n°87-416 du 17 juin 1987 SUR L'EPARGNE)