{ "article": { "LEGIARTI000006274787": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274787", "URL": "article/LEGI/ARTI/00/00/06/27/47/LEGIARTI000006274787.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317305", "#text": "LOI 86-1317 1986-12-30 Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006307057", "@num": "64", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302474", "@num": "68 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 68 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302478", "@num": "68 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 68 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274787", "@fin": "2007-09-01", "@num": "18", "@etat": "PERIME", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002470837", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I à III. Paragraphes modificateurs
\n
IV. - Les dispositions du présent article sont applicables à partir des revenus de 1987.
" } }, "LEGIARTI000006302474": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302474", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302474.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0068AHXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Régime applicable au titre de 1987 et des années suivantes.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 69", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696711", "#text": "Décret 87-940 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197192", "@fin": "2006-03-26", "#text": "2 ter : Régime transitoire.", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302474", "@fin": "1994-09-02", "@num": "68 F", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302475", "@fin": "2001-03-31", "@num": "68 F", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302476", "@fin": "2002-01-01", "@num": "68 F", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302477", "@fin": "2006-03-26", "@num": "68 F", "@etat": "PERIME", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Un régime transitoire d'imposition s'applique aux exploitants agricoles qui ne sont pas déjà soumis à un régime réel d'imposition et qui exercent à titre individuel lorsque la moyenne de leurs recettes mesurée dans les conditions prévues à l'article 69 est comprise entre 500 000 F [*montant*] et 750 000 F.
\n
Les agriculteurs soumis au régime du forfait peuvent opter pour l'application de ce régime. L'option doit être formulée avant le 1er mai [*date limite*] de l'année au titre de laquelle elle s'applique.
\n
Ce régime s'applique pendant une durée de cinq ans.
\n
2. En cas de dépassement de la limite mentionnée au premier alinéa du 1, les intéressés sont soumis de plein droit au régime d'imposition d'après le bénéfice réel à compter de la première année suivant la période biennale considérée.
\n
" } }, "LEGIARTI000006302478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "68 G", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2006-03-26", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006302478", "URL": "article/LEGI/ARTI/00/00/06/30/24/LEGIARTI000006302478.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0068AIXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 68 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250209", "@num": "1", "#text": "Décret n°2006-356 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197192", "@fin": "2006-03-26", "#text": "2 ter : Régime transitoire.", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302478", "@fin": "2006-03-26", "@num": "68 G", "@etat": "PERIME", "@debut": "1987-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'exercice d'imposition coïncide avec l'année civile pour l'application du régime prévu à l'article 68 F.
\n
Le bénéfice imposable des exploitants soumis à ce régime d'imposition est calculé selon les principes applicables aux entreprises industrielles et commerciales. Toutefois, pour déterminer le résultat d'exploitation, il n'est tenu compte que des recettes encaissées et des dépenses payées au cours de l'exercice et il n'est pas constitué de provisions.
" } }, "LEGIARTI000006307057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "64", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307057", "URL": "article/LEGI/ARTI/00/00/06/30/70/LEGIARTI000006307057.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0064AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 68 F à 74 B, 1518 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000034457298", "@num": "2", "#text": "Décret n°2017-591 du 20 avril 2017 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034454187", "@nortexte": "AGRS1636915D", "@numtexte": "2017-591", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-20" }, { "@id": "LEGIARTI000038584690", "@num": "L526-13", "#text": "Code de commerce - art. L526-13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039144887", "@num": "R526-10-1", "#text": "Code de commerce - art. R526-10-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046784043", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020549323", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024430044", "@num": "1655 sexies", "#text": "Code général des impôts, CGI. - art. 1655 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031830144", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304055", "@num": "238 bis K", "#text": "Code général des impôts, CGI. - art. 238 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017719951", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural 234 à 239", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315618", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315615", "@num": "L3", "#text": "Livre des procédures fiscales - art. L3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L1", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197191", "@fin": "2999-01-01", "#text": "2 : Régime des micro-exploitations", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191574", "@fin": "2999-01-01", "#text": "IV : Bénéfices de l'exploitation agricole", "@debut": "1972-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048117703", "@fin": "1954-08-15", "@num": "64", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049509355", "@fin": "1979-07-01", "@num": "64", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307054", "@fin": "1982-01-01", "@num": "64", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307055", "@fin": "1983-12-30", "@num": "64", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307056", "@fin": "1987-12-31", "@num": "64", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307057", "@fin": "2001-03-31", "@num": "64", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307058", "@fin": "2002-03-31", "@num": "64", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307059", "@fin": "2006-01-06", "@num": "64", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307060", "@fin": "2010-05-08", "@num": "64", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022328598", "@fin": "2016-01-01", "@num": "64", "@etat": "ABROGE", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Sous réserve des dispositions des articles 68 F à 74 B, le bénéfice imposable des exploitations situées en France est déterminé forfaitairement conformément aux prescriptions des 2 à 5.
\n
\n
2. Le bénéfice forfaitaire est déterminé dans les conditions prévues aux articles L 1 à L 4 du livre des procédures fiscales, par hectare, pour chaque catégorie ou chaque nature d'exploitation, d'après la valeur des récoltes levées et des autres produits de la ferme réalisés au cours de l'année civile diminuée des charges immobilières et des frais et charges supportés au cours de la même année à l'exception du fermage.
\n
Toutefois, pour certaines natures de cultures ou d'exploitations, il peut être déterminé d'après tous autres éléments appropriés permettant d'évaluer le bénéfice moyen des cultures ou exploitations de même nature dans le département ou dans la région agricole.
\n
En ce qui concerne les exploitations de polyculture, il est distingué, pour le département ou pour chaque région agricole considérée, plusieurs catégories pour chacune desquelles est fixé un bénéfice forfaitaire moyen à l'hectare.
\n
Pour ces catégories, le bénéfice forfaitaire à l'hectare doit être fixé par rapport au revenu cadastral moyen de l'exploitation affecté éventuellement de coefficients de correction qui apparaîtraient nécessaires pour tenir compte de la nature des cultures, de leur importance et des autres éléments qui, indépendamment de la personne de l'exploitant, influent sur les résultats de l'exploitation.
\n
Conformément à l'article L. 1 du livre des procédures fiscales, l'administration des impôts peut soumettre à la commission départementale des impôts directs et des taxes sur le chiffre d'affaires des propositions portant sur les coefficients de correction.
\n
Les majorations forfaitaires des valeurs locatives effectuées entre deux actualisations, en application de l'article 1518 bis, sont sans incidence sur le classement des exploitations de polyculture pour le calcul du bénéfice forfaitaire agricole.
\n
L'évaluation du bénéfice forfaitaire à l'hectare doit être faite de telle façon que les chiffres fixés dans un département correspondent à ceux établis dans un département voisin pour des terres de productivité semblable.
\n
3. Sous réserve du cas visé au 2, deuxième alinéa, le bénéfice forfaitaire de chaque exploitation est obtenu en multipliant le bénéfice forfaitaire moyen à l'hectare correspondant à la catégorie ou à la nature de l'exploitation considérée par la superficie de cette exploitation.
\n
Toutefois, il est fait abstraction de la superficie des terrains qualifiés landes au cadastre et autres terrains incultivables, exception faite, quand il y a plusieurs catégories de landes, de celles de la première catégorie.
\n
Il est également fait abstraction de la superficie des parcelles dont, par suite d'événement extraordinaire tel que grêle, gelée, inondation, la récolte a été perdue ou réduite de telle manière qu'elle n'a pas suffi à couvrir la quote-part des frais et charges d'exploitation correspondant à ces parcelles. Cette disposition n'est pas applicable dans le cas où la perte ayant été générale, il en a été tenu compte pour la fixation du bénéfice forfaitaire moyen à l'hectare.
\n
4. En ce qui concerne les terres prises à ferme par l'exploitant, le bénéfice imposable est obtenu en retranchant du bénéfice déterminé conformément au 3 ou au 2, deuxième alinéa, le montant du fermage moyen correspondant à la catégorie ou à la nature de l'exploitation.
\n
Ce montant est déterminé défalcation faite des charges immobilières qui ont déjà été admises en déduction pour le calcul du bénéfice forfaitaire par application du 2, premier alinéa.
\n
5. En cas de calamités telles que grêle, gelée, inondation, dégâts occasionnés par les rongeurs sur les récoltes en terre, mortalité du bétail, l'exploitant peut demander que le bénéfice forfaitaire de son exploitation soit réduit du montant des pertes subies par ses récoltes ou sur son cheptel à condition de présenter, soit une attestation du maire de sa commune en ce qui concerne les sinistres sur les récoltes, soit un certificat dûment établi par le vétérinaire et légalisé par la mairie s'il s'agit de pertes de bétail.
\n
Le tribunal peut prononcer la déchéance du bénéfice de la mesure prévue à l'alinéa qui précède à l'encontre des contrevenants aux dispositions des articles 234 à 239 du code rural.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006302474", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274787", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006302478", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274787", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006307057", "cible": false, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274787", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000317305": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du livre des procédures fiscales, du code des communes. \nTransposition complète de la directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997 relative à un cadre commun pour les autorisations générales et les licences individuelles dans le secteur des services de télécommunications." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 4,31,89 (III),45-1." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877592", "#text": "Loi du 16 avril 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000877592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-04-16" }, { "@id": "LEGIARTI000006476273", "@num": "8", "#text": "Loi n°48-777 du 4 mai 1948 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000302709", "#text": "Décret n°57-1408 du 31 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000302709", "@numtexte": "57-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-31" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000508778", "#text": "Loi n°60-859 du 13 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFARTI000001295331", "@num": "3", "#text": "Loi n°60-859 du 13 août 1960 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001292837", "@num": "4", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFARTI000001117382", "@num": "10", "#text": "Loi n°76-448 du 24 mai 1976 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522848", "#text": "Loi n°78-1023 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFARTI000001884579", "@num": "4", "#text": "Loi n°78-1023 du 23 octobre 1978 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006847000", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFARTI000001310715", "@num": "30", "#text": "Loi n° 80-531 du 15 juillet 1980 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001103942", "@num": "14", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@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": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493148", "@num": "25", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "LEGIARTI000006274447", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280760", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104126", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001915573", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686347", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000516854", "#text": "Décision Européenne n°86-221 du 29 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000516854", "@numtexte": "86-221", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1986-12-29" }, { "@id": "LEGITEXT000006068953", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274758", "@num": "1", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274887", "@num": "102", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274781", "@num": "12", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274782", "@num": "13", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274783", "@num": "14", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274759", "@num": "2", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274790", "@num": "22", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274792", "@num": "24", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274794", "@num": "26", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274800", "@num": "32", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274808", "@num": "40", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274809", "@num": "41", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274813", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274829", "@num": "47", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274762", "@num": "5", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274834", "@num": "52", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274835", "@num": "53", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274836", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274837", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274764", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274778", "@num": "7", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274857", "@num": "74", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274864", "@num": "81", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274867", "@num": "83", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274868", "@num": "84", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274869", "@num": "85", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274871", "@num": "87", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274873", "@num": "89", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 89 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274883", "@num": "98", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 98 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274884", "@num": "99", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 99 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000882425", "#text": "Décret n°87-1 du 5 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000882425", "@numtexte": "87-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-05" }, { "@id": "JORFTEXT000000689789", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000689789", "@nortexte": "BUDD9770000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "JORFTEXT000000318164", "#text": "Arrêté du 14 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318164", "@nortexte": "ECOT8710000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-14" }, { "@id": "JORFTEXT000000494452", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGITEXT000006057242", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGIARTI000006328306", "@num": "1", "#text": "Arrêté du 8 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000318469", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGITEXT000006057266", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328330", "@num": "1", "#text": "Arrêté du 27 janvier 1987 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328331", "@num": "2", "#text": "Arrêté du 27 janvier 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328332", "@num": "3", "#text": "Arrêté du 27 janvier 1987 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000873459", "#text": "Arrêté du 10 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000873459", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-10" }, { "@id": "JORFTEXT000000498041", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGITEXT000006057336", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "JORFTEXT000000333831", "#text": "Décret n°87-183 du 17 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333831", "@nortexte": "BUDF8720036D", "@numtexte": "87-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-17" }, { "@id": "JORFTEXT000000334041", "#text": "Décret n°87-225 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000334041", "@nortexte": "ACVP8720011D", "@numtexte": "87-225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000517863", "#text": "Décret n°87-309 du 4 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000517863", "@nortexte": "JUSA8700046D", "@numtexte": "87-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-04" }, { "@id": "JORFTEXT000000700363", "#text": "Décret n°87-326 du 13 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700363", "@numtexte": "87-326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-13" }, { "@id": "JORFTEXT000000843847", "#text": "Arrêté du 22 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000843847", "@nortexte": "BUDF8710036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-22" }, { "@id": "JORFTEXT000000477718", "#text": "Arrêté du 7 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000477718", "@nortexte": "ECOT8710027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-07" }, { "@id": "JORFARTI000001686807", "@num": "57", "#text": "Loi n°87-529 du 13 juillet 1987 - art. 57, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874948", "@nortexte": "INTX8700094L", "@numtexte": "87-529", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-13" }, { "@id": "JORFTEXT000000874956", "#text": "Loi n°87-571 du 23 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFARTI000002281818", "@num": "2", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000495685", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000495685", "@nortexte": "PTTT8700781A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863517", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863517", "@nortexte": "PTTT8700782A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000321591", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000321591", "@nortexte": "PTTT8700783A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682641", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682641", "@nortexte": "PTTT8700785A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863518", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863518", "@nortexte": "PTTT8700784A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682643", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682643", "@nortexte": "PTTT8700786A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000333406", "#text": "Décret n°87-888 du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333406", "@nortexte": "PTTT8700789D", "@numtexte": "87-888", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863747", "#text": "Arrêté du 2 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863747", "@nortexte": "BUDR8703126A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-02" }, { "@id": "JORFTEXT000000522896", "#text": "Décret n°87-898 du 31 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522896", "@nortexte": "BUDF8730071D", "@numtexte": "87-898", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-31" }, { "@id": "JORFTEXT000000683634", "#text": "Arrêté du 12 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683634", "@nortexte": "ECOT8711007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-12" }, { "@id": "JORFTEXT000000683873", "#text": "Arrêté du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683873", "@nortexte": "BUDF8700007A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@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": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000704007", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGITEXT000006065763", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001102074", "@num": "20", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275149", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001295800", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002472067", "@num": "89", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001138796", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275200", "@num": "6", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000509145", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGITEXT000006066513", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "JORFTEXT000000662342", "#text": "Arrêté du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662342", "@nortexte": "ECOT8811020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000314804", "#text": "Décret n°88-156 du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000314804", "@nortexte": "ACVP8720067D", "@numtexte": "88-156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000692153", "#text": "Décret n°88-499 du 3 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000692153", "@nortexte": "MCCT8800230D", "@numtexte": "88-499", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "JORFTEXT000000504053", "#text": "Décret n°88-530 du 4 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504053", "@nortexte": "ACVP8820019D", "@numtexte": "88-530", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000319109", "#text": "Arrêté du 30 septembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000319109", "@nortexte": "PTTT8800788A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-09-30" }, { "@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": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002279312", "@num": "36", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000863550", "#text": "Arrêté du 20 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000863550", "@nortexte": "PTTT8801119A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-20" }, { "@id": "JORFTEXT000000687336", "#text": "Décret n°88-1190 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687336", "@nortexte": "BUDF8800014D", "@numtexte": "88-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006317614", "@num": "18", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000517602", "#text": "Décret n°89-561 du 11 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317685", "@num": "45", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000349413", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349413", "@nortexte": "PTTT9000127A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-07" }, { "@id": "JORFTEXT000000532781", "#text": "DECRET90-149", "@sens": "cible", "@cidtexte": "JORFTEXT000000532781", "@nortexte": "EQUA9000215D", "@numtexte": "90-149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-13" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "LOI90-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000312403", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000722113", "#text": "LOI92-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000543112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543112", "@nortexte": "MENK9200112A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-15" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "LEGIARTI000006318612", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318756", "@num": "83", "#text": "Loi - art. 83 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318757", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528764", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "JORFTEXT000000179508", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000347389", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431281", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000295810", "@nortexte": "INDP9320558A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431267", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665304", "@nortexte": "INDP9320559A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431274", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665305", "@nortexte": "INDP9320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006275720", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000164731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164731", "@nortexte": "INDP9401036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-08" }, { "@id": "JORFTEXT000000733775", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733775", "@nortexte": "INDP9401360A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000185169", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000185169", "@nortexte": "INDP9401361A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000733785", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733785", "@nortexte": "INDP9401550A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "JORFTEXT000000531809", "#text": "LOI95-115", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000370217", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432269", "@num": "ANNEXE", "#text": "Arrêté du 19 décembre 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739939", "@nortexte": "MIPP9500966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-19" }, { "@id": "JORFTEXT000000557788", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006432305", "@num": "ANNEXE", "#text": "Arrêté du 12 février 1996 - art. ANNEXE (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006340206", "@num": "11", "#text": "Loi n°96-241 du 26 mars 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319803", "@num": "3", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000521227", "#text": "Directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521227", "@nortexte": "31997L0013", "@numtexte": "97-13", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-04-10" }, { "@id": "JORFTEXT000000739922", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739922", "@nortexte": "ECOI9700453A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000739924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739924", "@nortexte": "ECOI9700458A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000391790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000391790", "@nortexte": "ECOR9807037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-06" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006340567", "@num": "53", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320754", "@num": "14", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000401783", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "LEGITEXT000020271570", "#text": "Arrêté du 21 septembre 2000 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006421611", "@num": "1", "#text": "Loi n°2004-669 du 9 juillet 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439399", "@nortexte": "ECOX0300083L", "@numtexte": "2004-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-09" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000813253", "#text": "LOI2005-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000029879413", "@num": "1", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "JORFTEXT000029879396", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000006070032", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328286", "@num": "1", "#text": "Arrêté du 2 janvier 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328287", "@num": "2", "#text": "Arrêté du 2 janvier 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328288", "@num": "3", "#text": "Arrêté du 2 janvier 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328289", "@num": "annexe 1", "#text": "Arrêté du 2 janvier 1987 - art. annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293876", "@num": "75-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298610", "@num": "49 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298614", "@num": "49 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301561", "@num": "121 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307228", "@num": "103", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307350", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311658", "@num": "1464 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312089", "@num": "1469 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306214", "@num": "1469 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312091", "@num": "1469 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306229", "@num": "1472 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1472 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311715", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308278", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308285", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308298", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308329", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308531", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308538", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308534", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308532", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308540", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308533", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308537", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308572", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308771", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303948", "@num": "236 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 236 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309670", "@num": "273 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310253", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307793", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302518", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302524", "@num": "75-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307091", "@num": "80 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311150", "@num": "948", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 948 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311157", "@num": "949", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615405", "@num": "64", "#text": "Code des douanes - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395279", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395278", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395280", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395288", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395289", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392884", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392885", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260052", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314947", "@num": "L13 A", "#text": "Livre des procédures fiscales - art. L13 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315680", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315685", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315708", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315712", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315726", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 86-1317 du 30 décembre 1986", "MCS_TXT": { "MC": [ "BUDGET 1987", "LOI DE FINANCES", "LOI DE FINANCES POUR 1987", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE", "BUDGET", "PERCEPTION", "IMPOT", "AUTORISATION", "IMPOT SUR LE REVENU", "ALLEGEMENT", "IR", "MINORATION", "EXONERATION", "ABATTEMENT", "OEUVRE HUMANITAIRE", "DON", "FONDATION", "ENSEIGNEMENT SUPERIEUR", "CHIFFRE D'AFFAIRES", "DEDUCTION", "ASSOCIATION", "DEDUCTION FISCALE", "ALLEGEMENT FISCAL", "OEUVRE", "CREATION D'ETABLISSEMENT", "ENTREPRISE", "MEDECIN", "FONDS NATIONAL DE PEREQUATION", "TAXE", "TAXE PROFESSIONNELLE", "BASE D'IMPOSITION", "REDUCTION", "INVESTISSEMENT", "EMBAUCHAGE", "LUTTE CONTRE LE CHOMAGE", "FNPTP", "PUBLICITE FONCIERE", "ENREGISTREMENT", "DROIT DE TIMBRE", "OPTION", "CONTRAT DE TRANSPORT", "CONGES PAYES", "SALAIRE DE SUBSTITUTION", "INDEMNITE", "FRAIS GENERAUX", "ALCOOL", "DROIT", "AUGMENTATION", "FRANCHISE D'IMPOT", "IS", "IMPOT SUR LES SOCIETES", "COMMERCE", "IMPLANTATION A L'ETRANGER", "PROVISION", "FIOUL", "GAZ", "COMBUSTIBLE", "TAXE DE CONSOMMATION", "AGRICULTURE", "CARBURANT", "TIC", "PRODUIT PETROLIER", "TVA", "COURSE DE CHEVAUX", "COURSE", "JEU", "SOCIETE DE COURSE", "TELECOMMUNICATION", "SERVICE DES TELECOMMUNICATIONS", "TVA DEDUCTIBLE", "DEDUCTIBILITE", "SALAIRE", "PENSION", "CENTRE DE GESTION", "DROIT DE MUTATION", "FONDS DE COMMERCE", "CESSION", "AGRICULTEUR", "EXPLOITANT AGRICOLE", "FRANCHISE", "RELEVEMENT", "REMBOURSEMENT FORFAITAIRE", "ACOMPTE", "BENEFICE AGRICOLE", "REGIME D'IMPOSITION", "REGIME TRANSITOIRE", "BENEFICE REEL", "REGIME SIMPLIFIE", "REGIME DU FORFAIT", "BENEFICE IMPOSABLE", "JEUNE AGRICULTEUR", "REDUCTION D'IMPOT", "CGA", "FORFAIT", "REGIME SUPER-SIMPLIFIE", "IMPOT PROGRESSIF", "REVENU EXCEPTIONNEL", "LOGEMENT NEUF", "PLACEMENT IMMOBILIER", "SOCIETE CIVILE", "SCPI", "INTERET D'EMPRUNT", "LOGEMENT", "PLAN DE RELANCE", "INVESTISSEMENT LOCATIF", "INVESTISSEMENT IMMOBILIER", "REVENU FONCIER", "LOGEMENT LOCATIF", "LOCATION", "REPARATION", "AMELIORATION DE L'HABITAT", "HABITATION PRINCIPALE", "GROSSE REPARATION", "ASSIETTE", "TAUX", "TAXE LIBERATOIRE", "SURSIS", "CONSTRUCTION", "FISCALITE IMMOBILIERE", "FUSION", "SCISSION", "TITRE", "ECHANGE", "PLUS-VALUE", "SOCIETE", "IMMOBILIER", "REPORT D'IMPOSITION", "CONDITION", "AGE", "DONATION", "PATRIMOINE", "TRANSMISSION", "PARTAGE", "DONATION-PARTAGE", "SPECTACLE", "VIDEO", "CINEMA", "DROIT D'ENTREE", "REGIME FISCAL", "SALLE DE CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "HARMONISATION", "PETROLE", "FIOUL AGRICOLE", "COOPERATIVE", "CUMA", "ENTREPRENEUR", "TRAVAUX", "REGIME SPECIAL", "TAXE DEPARTEMENTALE", "IMMEUBLE", "ACHAT", "IMMEUBLE RURAL", "CONCOURS", "COLLECTIVITE TERRITORIALE", "COLLECTIVITE LOCALE", "RECRUTEMENT", "REGION", "DEPARTEMENT", "COMMUNE", "DROIT D'INSCRIPTION", "DROIT DE CONSOMMATION", "PRIX REDUIT", "SUPPRESSION", "TABAC", "GAULOISE TROUPE", "DEPOT", "CIRCULATION", "VENTE RESTREINTE", "FOURNISSEUR", "OBLIGATION", "VENTE", "CONTRIBUABLE", "TRAITEMENT", "INDEMNITE JOURNALIERE DE MALADIE", "ASSURANCE-DECES", "PRIME", "RECOUVREMENT", "IMPOSITION", "VALEUR MOBILIERE", "OPERATION DE BOURSE", "PRIX", "APPAREIL AUTOMATIQUE", "LIEU PUBLIC", "CONTRIBUTION INDIRECTE", "EDUCATION", "COTISATION", "EMPLOYEUR", "FORMATION CONTINUE", "ENTREPRISE PETROLIERE", "PRELEVEMENT", "HYDROCARBURE", "TFPB", "ENTREPRISE EN DIFFICULTE", "REPRISE", "DEFICIT FISCAL", "TAXE FONCIERE", "GROUPEMENT FORESTIER", "PRESSE", "FRAIS DE CHAMBRE", "PROPRIETE BATIE", "REVENU IMPOSABLE", "RETRAITE", "DROIT SOCIAL", "CREATION", "ALLUMETTE", "BRIQUET", "TRANSPORT", "TRANSPORT AERIEN", "TAXE DE SURETE", "ENTREPRISE DE TRANSPORT AERIEN", "POURSUITE", "PENALITE", "CARTE DE SEJOUR", "ETRANGER", "CERTIFICAT DE RESIDENCE", "RESSORTISSANT ALGERIEN", "MAJORATION", "PORNOGRAPHIE", "ETABLISSEMENT", "SEX-SHOP", "INDUSTRIE", "ETABLISSEMENT INDUSTRIEL", "ETABLISSEMENT DANGEREUX", "REDEVANCE", "EPIC", "ENVIRONNEMENT", "PROTECTION DE L'ENVIRONNEMENT", "INSTALLATION CLASSEE", "TAXE SUR LES INSTALLATIONS CLASSEES", "DROIT DE FRANCISATION", "COQUE", "FRANCISATION", "NAVIRE", "NAVIRE DE PLAISANCE", "SPORT", "AUDIOVISUEL", "COMMUNICATION AUDIOVISUELLE", "FRAIS DE CONTROLE", "COTISATION FORFAITAIRE", "SERVICE DE COMMUNICATION AUDIOVISUELLE", "ETABLISSEMENT PUBLIC", "DECENTRALISATION", "REPARTITION DES COMPETENCES", "EDUCATION NATIONALE", "FONDS DE COMPENSATION", "ENSEIGNEMENT", "FCTVA", "FECL", "DISPOSITION TRANSITOIRE", "BUDGET ANNEXE", "COMPTE SPECIAL", "AFFECTATION", "HUILE", "TAXE SPECIALE SUR LES HUILES", "BAPSA", "ESSENCE", "DIMINUTION", "SUPERCARBURANT", "FONDS DE SOUTIEN AUX HYDROCARBURES", "COMBUSTIBLE LIQUIDE", "GROUPEMENT DE COMMUNES", "DOTATION GLOBALE DE FONCTIONNEMENT", "DGF", "TAUX DE PRELEVEMENT", "VIN", "INSTITUT NATIONAL DES APPELLATIONS D'ORIGINE DES VINS ET EAUX-DE-VIE", "INAO", "FONDS NATIONAL POUR LE DEVELOPPEMENT DES ADDUCTIONS D'EAU", "ADDUCTION D'EAU", "TARIF", "EAU", "EAU POTABLE", "FONDS", "DETERMINATION DES DEPENSES", "CHARGE PUBLIQUE", "EQUILIBRE FINANCIER", "ANCIEN COMBATTANT", "ARRERAGE", "PREJUDICE", "RENTE PERPETUELLE", "RENTE VIAGERE", "EQUILIBRE GENERAL", "BUDGET GENERAL", "SERVICE VOTE", "MESURE NOUVELLE", "SERVICE CIVIL", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "DEFENSE", "SERVICE MILITAIRE", "ENGAGEMENT PAR ANTICIPATION", "COMPTE D'AFFECTATION SPECIALE", "OPERATION DEFINITIVE", "INDUSTRIE CINEMATOGRAPHIQUE", "OPERATION TEMPORAIRE", "AUTORISATION DE PROGRAMME", "OUVERTURE", "CREDIT DE PAIEMENT", "COMPTE DE COMMERCE", "AUTORISATION DE DECOUVERT", "COMPTE DE REGLEMENT", "GOUVERNEMENT ETRANGER", "COMPTE D'AVANCE", "COMPTE DE PRET", "PRET", "COMPTE SPECIAL DU TRESOR", "CLOTURE", "TAXE PARAFISCALE", "CREDIT EVALUATIF", "CREDIT PROVISIONNEL", "REPORT DE CREDIT", "ILE-DE-FRANCE", "GRANDS TRAVAUX", "TRANSPORT EN COMMUN", "INFRASTRUCTURE", "FINANCEMENT", "REGION PARISIENNE", "REPARTITION DES CHARGES", "PUBLICITE", "APPROBATION", "PRODUIT", "REDEVANCE D'USAGE", "TELEVISION", "REPARTITION", "COMMISSION AICARDI", "CONTROLE", "CONTENTIEUX", "SAISIE", "DROIT DE VISITE", "PROCES-VERBAL", "PERQUISITION", "FLAGRANT DELIT", "DOUANE", "FISCALITE", "GARANTIE", "MISE EN DEMEURE", "CHARGE DE LA PREUVE", "PROCEDURE", "REDRESSEMENT CONTRADICTOIRE", "SURSIS DE PAIEMENT", "METHODE FORFAITAIRE", "AMENAGEMENT", "DECLARATION", "TRAIN DE VIE", "SIGNE EXTERIEUR DE RICHESSE", "CREANCE", "UTILISATION", "PAIEMENT", "SOUSCRIPTION", "CESSATION DE PAIEMENT", "PERTE EN CAPITAL", "PME", "REVENU MOBILIER", "SOCIETE MERE", "FILIALE", "PARTICIPATION", "PARTICIPATION FINANCIERE", "ENTREPRISE ARTISANALE", "IMMOBILISATION", "LIVRET D'EPARGNE-ENTREPRISE", "DEDUCTION DE PERTE", "CREATION D'ENTREPRISE", "EQUIPEMENT", "AGREMENT", "HOMOLOGATION", "SOFERGIE", "ECONOMIE D'ENERGIE", "AIDE A DOMICILE", "REMBOURSEMENT", "TOURISME", "RESIDENCE DE TOURISME", "DROIT DE COMMUNICATION", "CONDAMNATION PECUNIAIRE", "COMPTABLE", "TRESOR", "AMENDE", "COMMUNICATION AVEC LE PARLEMENT", "EXPLOITANT AGRICOLE EN DIFFICULTE", "COUVERTURE SOCIALE", "AIDE DE L'ETAT", "CONTRIBUTION DE L'ETAT", "ELEMENT CONSTITUTIF", "DOM", "TOM", "SAINT-PIERRE-ET-MIQUELON", "TRANSFERT DE COMPETENCE", "DEPENSE", "PRISE EN CHARGE", "PREFECTURE", "SOUS-PREFECTURE", "CONTRIBUTION DE SOLIDARITE", "COMMERCANT", "ARTISAN", "CAISSE", "ASSURANCE VIEILLESSE", "AIDE", "INDEMNITE DE DEPART", "CONDITION D'OCTROI", "DROIT FIXE", "MONTANT", "TAXE POUR FRAIS", "CHAMBRE DE METIERS", "ARTISANAT", "INITIATION A LA GESTION", "STAGE", "STAGE DE GESTION", "ENSEIGNEMENT SCOLAIRE", "NON CONFORME", "CONSEIL CONSTITUTIONNEL", "APL", "AIDE PERSONNALISEE AU LOGEMENT", "BAREME", "INCENDIE", "PROTECTION", "SAPEUR-POMPIER", "CASERNE", "CODE DES COMMUNES", "MONTANT DEFINITIF", "MONTANT PREVISIONNEL", "FRANCOPHONIE", "ACTION CULTURELLE", "CULTURE", "FRANCE", "ETAT RECAPITULATIF" ] }, "TITREFULL": "LOI n° 86-1317 du 30 décembre 1986 de finances pour 1987" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000317305", "NUM": "86-1317", "DATE_PUBLI": "1986-12-31", "DATE_TEXTE": "1986-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1986", "PAGE_DEB_PUBLI": 15820, "PAGE_FIN_PUBLI": 15873 } }, "META_COMMUN": { "ID": "JORFTEXT000000317305", "URL": "texte/version/JORF/TEXT/00/00/00/31/73/JORFTEXT000000317305.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9861317" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000317305", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274787", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274787", "liens_entrants": true }

Article 18 AUTONOME PERIME, en vigueur du 01/01/1987 au 01/09/2007 (Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987)