{ "article": { "LEGIARTI000006274893": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006274893", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274893.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDMXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000874479", "#text": "Loi 86-1318 1986-12-30 Finances rectificative pour 1986 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006311694", "@num": "1469", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311715", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312710", "@num": "1679 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000874479", "@num": "86-1318", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874479", "@c_titre_court": "Loi n°86-1318 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1318 du 30 décembre 1986 de finances rectificative pour 1986", "@debut": "1986-12-31", "@id_txt": "LEGITEXT000006068954", "@c_titre_court": "Loi n° 86-1318 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006274893", "@fin": "2007-09-01", "@num": "19", "@etat": "PERIME", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002071404", "@fin": "2999-01-01", "@num": "19", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. Alinéa modificateur
\n
Les impositions dues au titre des années antérieures au 1er janvier 1987 sont réputées régulières en conséquence, sous réserve des décisions de justice passées en force de chose jugée.
" } }, "LEGIARTI000006311694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1469", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311694", "URL": "article/LEGI/ARTI/00/00/06/31/16/LEGIARTI000006311694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1469AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1382 11°, 2°, 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1494 A CGI 1518 A CGI 1469 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274893", "@num": "19", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 19 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000023380831", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548805", "@num": "1647 C quinquies A", "#text": "Code général des impôts, CGI. - art. 1647 C quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201928", "@num": "1648 A", "#text": "Code général des impôts, CGI. - art. 1648 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179813", "@fin": "2999-01-01", "#text": "III : Base d'imposition", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162662", "@fin": "2010-01-01", "#text": "Section V : Taxe professionnelle", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000043628596", "@fin": "2999-01-01", "#text": "Section V : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "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": "LEGIARTI000049186394", "@fin": "1956-01-01", "@num": "1469", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049738217", "@fin": "1979-07-01", "@num": "1469", "@etat": "MODIFIE", "@debut": "1956-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311692", "@fin": "1986-07-12", "@num": "1469", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311693", "@fin": "1986-12-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "1979-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311694", "@fin": "1989-12-30", "@num": "1469", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311695", "@fin": "1993-01-01", "@num": "1469", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311696", "@fin": "2002-01-01", "@num": "1469", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311697", "@fin": "2002-03-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311698", "@fin": "2003-08-02", "@num": "1469", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311699", "@fin": "2003-12-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311700", "@fin": "2004-12-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311701", "@fin": "2005-12-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311702", "@fin": "2006-12-31", "@num": "1469", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311703", "@fin": "2009-01-01", "@num": "1469", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000020058911", "@fin": "2010-01-01", "@num": "1469", "@etat": "ABROGE", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La valeur locative est déterminée comme suit (1) :
\n
1° Pour les biens passibles d'une taxe foncière, elle est calculée suivant les règles fixées pour l'établissement de cette taxe (2);
\n
Toutefois, les biens exonérés de taxe foncière sur les propriétés bâties en vertu du 11° de l'article 1382 sont évalués et imposés dans les mêmes conditions que les biens et équipements mobiliers désignés aux 2° et 3° ;
\n
Les immobilisations destinées à la fourniture et à la distribution de l'eau sont exonérées de taxe professionnelle lorsqu'elles sont utilisées pour l'irrigation pour les neuf dixièmes au moins de leur capacité;
\n
Les locaux donnés en location à des redevables de la taxe professionnelle sont imposés au nom du locataire; toutefois, la valeur locative des entrepôts et magasins généraux n'est retenue que dans les bases d'imposition de l'exploitant de ces entrepôts ou magasins;
\n
2° Les équipements et biens mobiliers dont la durée d'amortissement est au moins égale à trente ans sont évalués suivant les règles applicables aux bâtiments industriels; toutefois, les lignes, câbles et canalisations extérieurs aux établissements sont exonérés ainsi que leurs supports; les équipements et biens mobiliers destinés à l'irrigation sont exonérés dans les mêmes conditions qu'au 1°;
\n
3° Pour les autres biens, lorsqu'ils appartiennent au redevable, lui sont concédés ou font l'objet d'un contrat de crédit-bail mobilier, la valeur locative est égale à 16 % du prix de revient;
\n
Lorsque ces biens sont pris en location, la valeur locative est égale au montant du loyer au cours de l'exercice sans pouvoir différer de plus de 20 % de celle résultant des règles fixées à l'alinéa précédent; les biens donnés en location sont imposés au nom du propriétaire lorsque la période de location est inférieure à six mois; il en est de même si le locataire n'est pas passible de la taxe professionnelle ou n'a pas la disposition exclusive des biens loués;
\n
5° La valeur locative des matériels agricoles utilisés exclusivement à des travaux saisonniers effectués pour le compte d'exploitants agricoles est diminuée d'un tiers. La liste des travaux et matériels agricoles concernés est fixée par arreté du ministre chargé du budget (3);
\n
4° Il n'est pas tenu compte de la valeur locative définie aux 2e et 3° pour l'imposition des redevables sédentaires dont les recettes annuelles n'excèdent pas 400.000 F s'il s'agit de prestataires de services ou de membres de professions libérales et un million de francs dans les autres cas; pour les redevables sédentaires ne remplissant pas ces conditions, cette valeur locative est réduite d'un montant fixé à 25.000 F (4); les limites prévues seront réévaluées lors du vote de chaque loi de finances.
\n
(1) Annexe II, art. 310 HF.
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(2) Voir art. 1494 à 1518 A.
\n
(3) Dispositions applicables à compter du 1er janvier 1987. Pour l'imposition établie au titre 1987, les contribuables doivent souscrire une déclaration rectificative avant le 30 octobre 1986.
\n
(4) Voir également art. 1469 B.
" } }, "LEGIARTI000006311715": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1478", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1975-07-31", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006311715", "URL": "article/LEGI/ARTI/00/00/06/31/17/LEGIARTI000006311715.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1478AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1647 B sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HS", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 310 HT", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 6 II b Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274893", "@num": "19", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 19 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000021808684", "@num": "21", "#text": "Loi n°90-568 du 2 juillet 1990 - art. 21 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000006813674", "@num": "D422-1", "#text": "Code du tourisme. - art. D422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021641151", "@num": "L422-1", "#text": "Code du tourisme. - art. L422-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381520", "@num": "L5334-7", "#text": "Code général des collectivités territoriales - art. L5334-7 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381514", "@num": "L5334-9", "#text": "Code général des collectivités territoriales - art. L5334-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835773", "@num": "1467", "#text": "Code général des impôts, CGI. - art. 1467 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023380825", "@num": "1467 A", "#text": "Code général des impôts, CGI. - art. 1467 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046875449", "@num": "1609 quinquies C", "#text": "Code général des impôts, CGI. - art. 1609 quinquies C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468211", "@num": "1635 sexies", "#text": "Code général des impôts, CGI. - art. 1635 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662871", "@num": "1647 C septies", "#text": "Code général des impôts, CGI. - art. 1647 C septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025101031", "@num": "310 HS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HS (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295772", "@num": "310 HT", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 HT (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162888", "@fin": "1988-01-01", "#text": "TAXE PROFESSIONNELLE.", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049187590", "@fin": "1979-07-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311713", "@fin": "1980-01-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311714", "@fin": "1987-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "1980-01-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006311715", "@fin": "1975-07-31", "@num": "1478", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311716", "@fin": "1993-08-18", "@num": "1478", "@etat": "MODIFIE", "@debut": "1975-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311717", "@fin": "1997-04-11", "@num": "1478", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311718", "@fin": "1998-04-22", "@num": "1478", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311719", "@fin": "2000-03-31", "@num": "1478", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311720", "@fin": "2003-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311721", "@fin": "2005-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311722", "@fin": "2010-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641334", "@fin": "2010-05-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022202159", "@fin": "2011-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380811", "@fin": "2011-06-12", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024188888", "@fin": "2012-01-01", "@num": "1478", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092116", "@fin": "2999-01-01", "@num": "1478", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La taxe professionnelle est due pour l'année entière par le redevable qui exerce l'activité le 1er janvier (1).

Toutefois le contribuable qui cesse toute activité dans un établissement n'est pas redevable de la taxe pour les mois restant à courir, sauf en cas de cession de l'activité exrcée dans l'établissement.

II. – En cas de création d'un établissement autre que ceux mentionnés au III, la taxe professionnelle n'est pas due pour l'année de la création.

Pour les deux années suivant celle de la création, la base d'imposition est calculée d'après les immobilisations dont le redevable a disposé au 31 décembre de la première année d'activité et les salaires versés ou les recettes réalisées au cours de cette même année. Ces deux éléments sont ajustés pour correspondre à une année pleine.

Pour les impositions établies au titre de 1988 et des années suivantes, en cas de création d'établissement, la base du nouvel exploitant est réduite de moitié pour la première année d'imposition ; toutefois, cette réduction ne s'applique pas aux bases d'imposition afférentes aux salariés et aux immobilisations qui proviennent d'un autre établissement de l'entreprise.

III. – Pour les établissements produisant de l'énergie électrique la taxe professionnelle est due à compter du raccordement au réseau. Ces établissements sont imposés, au titre de l'année du raccordement au réseau, d'après les salaires et la valeur locative de cette année ; la valeur locative est corrigée en fonction de la période d'activité. Pour les deux années suivant celle du raccordement, leurs bases d'imposition sont calculées dans les conditions définies au II, deuxième alinéa.

IV. – En cas de changement d'exploitant, la base d'imposition est calculée pour les deux années suivant celle du changement, dans les conditions définies au II, deuxième alinéa.

Si le changement d'exploitant prend effet le 1er janvier, le nouvel exploitant est imposé pour l'année du changement sur les bases relatives à l'activité de son prédécesseur.

V. – La valeur locative est corrigée en fonction de la période d'activité pour les exploitants d'hôtels de tourisme classés dans les conditions fixées par le ministre chargé du tourisme, les restaurants, les établissements de spectacles ou de jeux ainsi que les établissements thermaux.

(1) Annexe II, art. 310 HS et 310 HT.

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" } }, "LEGIARTI000006312710": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1679 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312710", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312710.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1679AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274893", "@num": "19", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 19 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@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" }, { "@id": "LEGIARTI000042778425", "@num": "29", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043760847", "@num": "1", "#text": "Décret n°2021-800 du 24 juin 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043699391", "@nortexte": "ECOE2111432D", "@numtexte": "2021-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-24" }, { "@id": "LEGIARTI000023410026", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410022", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023376534", "@num": "1731 B", "#text": "Code général des impôts, CGI. - art. 1731 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044072896", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641975", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757379", "@num": "382 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036256024", "@num": "382-0 C bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729428", "@num": "382-0 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382-0 C sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162908", "@fin": "2010-01-01", "#text": "10 : Taxe professionnelle", "@debut": "1986-12-31" }, { "@id": "LEGISCTA000022892178", "@fin": "2999-01-01", "#text": "10 : Cotisation foncière des entreprises", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312709", "@fin": "1986-12-31", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312710", "@fin": "1992-12-31", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312711", "@fin": "1993-06-23", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312712", "@fin": "1993-08-18", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312713", "@fin": "1999-03-31", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312714", "@fin": "2002-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312715", "@fin": "2003-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312716", "@fin": "2010-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641229", "@fin": "2010-05-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000022178459", "@fin": "2010-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022892175", "@fin": "2011-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380791", "@fin": "2019-01-01", "@num": "1679 quinquies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812199", "@fin": "2999-01-01", "@num": "1679 quinquies", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La taxe professionnelle et les taxes additionnelles sont recouvrées par voie de rôles suivant les modalités et sous les garanties et sanctions prévues en matière de contributions directes.
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Elles donnent lieu au versement d'un acompte, égal à 50 % du montant des taxes mises en recouvrement au titre de l'année précédente, avant le 1er avril de l'année courante. L'acompte n'est pas dû si ce montant est inférieur à 10.000 F.
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L'acompte est exigible le 31 mai et il est fait application des dispositions du 2 et du 3 de l'article 1664 pour son recouvrement et celui du solde de la taxe.
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Le redevable qui estime que sa base d'imposition sera réduite d'au moins 25 % ou qui prévoit la cessation de son activité en cours d'année, au sens du 1° de l'article 1478, peut réduire le montant de son acompte en remettant au comptable du Trésor, chargé du recouvrement de la taxe professionnelle du lieu d'imposition, quinze jours avant la date d'exigibilité de l'acompte, une déclaration datée et signée.
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Le versement du solde ne sera exigible qu'à partir du 1er décembre.
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Les contribuables doivent, un mois au moins avant l'échéance, être informés par l'administration du montant de l'acompte qu'ils auront à verser.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006311715", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274893", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311694", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274893", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312710", "cible": false, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274893", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000874479": { "SM": { "CONTENU": "Abrogation de l'article 45 de la présente loi." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000298616", "#text": "Décret-loi du 28 juillet 1934", "@sens": "source", "@cidtexte": "JORFTEXT000000298616", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1934-07-28" }, { "@id": "JORFTEXT000000886843", "#text": "Loi n°51-349 du 20 mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000886843", "@numtexte": "51-349", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-03-20" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000509290", "#text": "Loi n° 63-156 du 23 février 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "JORFTEXT000000306071", "#text": "Décret n°73-20 du 4 janvier 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000306071", "@numtexte": "73-20", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1973-01-04" }, { "@id": "JORFTEXT000000883898", "#text": "Décret n°77-478 du 29 avril 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000883898", "@numtexte": "77-478", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-29" }, { "@id": "JORFTEXT000000518372", "#text": "Loi n° 79-587 du 11 juillet 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000518372", "@numtexte": "79-587", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-07-11" }, { "@id": "JORFTEXT000000704433", "#text": "Loi n°82-4 du 6 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657109", "@num": "1", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657110", "@num": "2", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657111", "@num": "3", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657112", "@num": "4", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657113", "@num": "5", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657114", "@num": "6", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657115", "@num": "7", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657118", "@num": "8", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@id": "LEGIARTI000006657119", "@num": "9", "#text": "Loi n°82-4 du 6 janvier 1982 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704433", "@numtexte": "82-4", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1982-01-06" }, { "@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": "JORFTEXT000000872003", "#text": "Décret n°84-664 du 17 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000872003", "@numtexte": "84-664", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000521647", "#text": "Ordonnance n°85-1186 du 13 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521647", "@numtexte": "85-1186", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1985-11-13" }, { "@id": "LEGIARTI000006274491", "@num": "75", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "ABROGATION", "@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": "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": "JORFTEXT000000512461", "#text": "Loi n°86-844 du 17 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512461", "@numtexte": "86-844", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-17" }, { "@id": "JORFTEXT000000684083", "#text": "Décret n°86-1057 du 26 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000684083", "@numtexte": "86-1057", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-09-26" }, { "@id": "JORFTEXT000000884448", "#text": "Décision Européenne n°86-223 du 29 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000884448", "@numtexte": "86-223", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1986-12-29" }, { "@id": "LEGITEXT000006068954", "#text": "Loi n°86-1318 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274893", "@num": "19", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274894", "@num": "20", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 20 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274896", "@num": "22", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274897", "@num": "23", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 23 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274900", "@num": "26", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274904", "@num": "29", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274905", "@num": "30", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 30 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274910", "@num": "35", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274912", "@num": "37", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274913", "@num": "38", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317555", "@num": "40", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274916", "@num": "41", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274917", "@num": "42", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 42 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274919", "@num": "44", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 44 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274921", "@num": "45", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000683392", "#text": "Arrêté du 8 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683392", "@nortexte": "AGRR8700713A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-08" }, { "@id": "JORFTEXT000000332078", "#text": "Décret n°87-254 du 10 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGITEXT000006065913", "#text": "Décret n°87-254 du 10 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325225", "@num": "1", "#text": "Décret n°87-254 du 10 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325225", "@num": "1", "#text": "Décret n°87-254 du 10 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325224", "@num": "1", "#text": "Décret n°87-254 du 10 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325224", "@num": "1", "#text": "Décret n°87-254 du 10 avril 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325226", "@num": "2", "#text": "Décret n°87-254 du 10 avril 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325226", "@num": "2", "#text": "Décret n°87-254 du 10 avril 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325227", "@num": "3", "#text": "Décret n°87-254 du 10 avril 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325227", "@num": "3", "#text": "Décret n°87-254 du 10 avril 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325228", "@num": "3", "#text": "Décret n°87-254 du 10 avril 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325229", "@num": "4", "#text": "Décret n°87-254 du 10 avril 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325229", "@num": "4", "#text": "Décret n°87-254 du 10 avril 1987 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325230", "@num": "5", "#text": "Décret n°87-254 du 10 avril 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325230", "@num": "5", "#text": "Décret n°87-254 du 10 avril 1987 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325231", "@num": "6", "#text": "Décret n°87-254 du 10 avril 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325231", "@num": "6", "#text": "Décret n°87-254 du 10 avril 1987 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325232", "@num": "7", "#text": "Décret n°87-254 du 10 avril 1987 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325232", "@num": "7", "#text": "Décret n°87-254 du 10 avril 1987 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325233", "@num": "8", "#text": "Décret n°87-254 du 10 avril 1987 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "LEGIARTI000006325233", "@num": "8", "#text": "Décret n°87-254 du 10 avril 1987 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332078", "@numtexte": "87-254", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-04-10" }, { "@id": "JORFTEXT000000843357", "#text": "Arrêté du 7 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000843357", "@nortexte": "ASEF8703340A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-05-07" }, { "@id": "JORFTEXT000000689121", "#text": "Arrêté du 25 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000689121", "@nortexte": "ASEF8703411A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-05-25" }, { "@id": "LEGIARTI000006328446", "@num": "1", "#text": "Arrêté du 25 mai 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689121", "@nortexte": "ASEF8703411A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-05-25" }, { "@id": "LEGIARTI000006328446", "@num": "1", "#text": "Arrêté du 25 mai 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689121", "@nortexte": "ASEF8703411A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-05-25" }, { "@id": "LEGIARTI000006657002", "@num": "10", "#text": "Loi n°87-549 du 16 juillet 1987 - art. 10 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "LEGIARTI000006657004", "@num": "11", "#text": "Loi n°87-549 du 16 juillet 1987 - art. 11 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "LEGIARTI000006657006", "@num": "12", "#text": "Loi n°87-549 du 16 juillet 1987 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "JORFTEXT000000522334", "#text": "Décret n°87-725 du 28 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGITEXT000006066154", "#text": "Décret n°87-725 du 28 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGIARTI000006663993", "@num": "1", "#text": "Décret n°87-725 du 28 août 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGIARTI000006663994", "@num": "1", "#text": "Décret n°87-725 du 28 août 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGIARTI000006663995", "@num": "2", "#text": "Décret n°87-725 du 28 août 1987 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGIARTI000006663996", "@num": "2", "#text": "Décret n°87-725 du 28 août 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "LEGIARTI000006663997", "@num": "3", "#text": "Décret n°87-725 du 28 août 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522334", "@nortexte": "ECOX8798398D", "@numtexte": "87-725", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-28" }, { "@id": "JORFTEXT000000296973", "#text": "Arrêté du 23 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000296973", "@nortexte": "BUDB8760054A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-23" }, { "@id": "LEGITEXT000006057742", "#text": "Arrêté du 23 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000296973", "@nortexte": "BUDB8760054A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-23" }, { "@id": "LEGIARTI000006328493", "@num": "1", "#text": "Arrêté du 23 septembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296973", "@nortexte": "BUDB8760054A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-23" }, { "@id": "LEGIARTI000006328494", "@num": "2", "#text": "Arrêté du 23 septembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296973", "@nortexte": "BUDB8760054A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-23" }, { "@id": "LEGIARTI000006664072", "@num": "8", "#text": "Décret n°87-900 du 9 novembre 1987 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000696527", "@nortexte": "ECOT8740027D", "@numtexte": "87-900", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-09" }, { "@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": "JORFTEXT000000668266", "#text": "Circulaire du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000668266", "@nortexte": "REFC8800001C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006058271", "#text": "Arrêté du 18 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000296788", "@nortexte": "ASEF8803349A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-18" }, { "@id": "LEGIARTI000006328626", "@num": "1", "#text": "Arrêté du 18 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000296788", "@nortexte": "ASEF8803349A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-18" }, { "@id": "JORFTEXT000000312910", "#text": "Décret n°88-670 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000312910", "@nortexte": "ASEX8810342D", "@numtexte": "88-670", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000318149", "#text": "Arrêté du 21 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000318149", "@nortexte": "ASEF8803557A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-21" }, { "@id": "JORFTEXT000000508938", "#text": "Décret n°88-963 du 12 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508938", "@nortexte": "ECOD8870010D", "@numtexte": "88-963", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-12" }, { "@id": "JORFTEXT000000509164", "#text": "Décret n°88-964 du 12 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509164", "@nortexte": "ECOD8870011D", "@numtexte": "88-964", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-12" }, { "@id": "JORFTEXT000000509165", "#text": "Décret n°88-965 du 12 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509165", "@nortexte": "ECOD8870012D", "@numtexte": "88-965", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-12" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000315877", "#text": "Arrêté du 12 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000315877", "@nortexte": "TEFF8903455A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-05-12" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000002282005", "@num": "56", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 56, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006656367", "@num": "5", "#text": "Loi n°90-9 du 2 janvier 1990 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524879", "@nortexte": "TEFX8900150L", "@numtexte": "90-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-01-02" }, { "@id": "JORFTEXT000000708255", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000708255", "@nortexte": "TEFF9003494A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-09" }, { "@id": "LEGIARTI000006331764", "@num": "1", "#text": "Arrêté du 9 mai 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000708255", "@nortexte": "TEFF9003494A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-05-09" }, { "@id": "JORFTEXT000000172571", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000172571", "@nortexte": "TEFF9103752A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-04" }, { "@id": "LEGITEXT000006077814", "#text": "Arrêté du 4 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000172571", "@nortexte": "TEFF9103752A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-04" }, { "@id": "LEGIARTI000006331963", "@num": "1", "#text": "Arrêté du 4 juillet 1991 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000172571", "@nortexte": "TEFF9103752A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000721454", "#text": "LOI91-1405", "@sens": "cible", "@cidtexte": "JORFTEXT000000721454", "@nortexte": "TEFX9100162L", "@numtexte": "91-1405", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000358048", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000358048", "@nortexte": "TEFF9204572A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-11-12" }, { "@id": "JORFTEXT000000359174", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359174", "@nortexte": "TEFF9204812A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-18" }, { "@id": "LEGITEXT000006079177", "#text": "Arrêté du 18 mai 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000359174", "@nortexte": "TEFF9204812A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-18" }, { "@id": "LEGIARTI000006332136", "@num": "1", "#text": "Arrêté du 18 mai 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000359174", "@nortexte": "TEFF9204812A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1992-05-18" }, { "@id": "JORFTEXT000000506956", "#text": "Arrêté du 23 juillet 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000506956", "@nortexte": "TEFF9205109A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-23" }, { "@id": "JORFTEXT000000542542", "#text": "LOI92-1446", "@sens": "cible", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000545718", "#text": "LOI93-934", "@sens": "cible", "@cidtexte": "JORFTEXT000000545718", "@nortexte": "AGRX9300027L", "@numtexte": "93-934", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" }, { "@id": "JORFTEXT000000864578", "#text": "Loi n°93-1313 du 20 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000864578", "@nortexte": "TEFX9300125L", "@numtexte": "93-1313", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-20" }, { "@id": "JORFTEXT000000361988", "#text": "LOI93-1444", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000361988", "#text": "LOI93-1444", "@sens": "cible", "@cidtexte": "JORFTEXT000000361988", "@nortexte": "ECOX9300149L", "@numtexte": "93-1444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000729514", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000729514", "@nortexte": "PARX9400132C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1994-03-28" }, { "@id": "JORFTEXT000000730084", "#text": "DECRET94-245", "@sens": "cible", "@cidtexte": "JORFTEXT000000730084", "@nortexte": "PARX9400131D", "@numtexte": "94-245", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-03-28" }, { "@id": "JORFTEXT000000365452", "#text": "DECRET94-497", "@sens": "cible", "@cidtexte": "JORFTEXT000000365452", "@nortexte": "TEFF9400482D", "@numtexte": "94-497", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-06-20" }, { "@id": "JORFTEXT000000733403", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733403", "@nortexte": "TEFF9400997A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-22" }, { "@id": "JORFTEXT000000187303", "#text": "DECRET95-441", "@sens": "cible", "@cidtexte": "JORFTEXT000000187303", "@nortexte": "TEFF9500369D", "@numtexte": "95-441", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-20" }, { "@id": "LEGIARTI000006666942", "@num": "3", "#text": "Décret n°95-441 du 20 avril 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000187303", "@nortexte": "TEFF9500369D", "@numtexte": "95-441", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-20" }, { "@id": "JORFTEXT000000735026", "#text": "CIRCULAIRE", "@sens": "cible", "@cidtexte": "JORFTEXT000000735026", "@nortexte": "PARX9500753C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1995-04-21" }, { "@id": "JORFTEXT000000738214", "#text": "DECRET95-1161", "@sens": "cible", "@cidtexte": "JORFTEXT000000738214", "@nortexte": "TEFF9501140D", "@numtexte": "95-1161", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000006319685", "@num": "40", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 40 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320068", "@num": "100", "#text": "Loi - art. 100 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320066", "@num": "100", "#text": "Loi - art. 100 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320067", "@num": "100", "#text": "Loi - art. 100 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "LEGIARTI000006320207", "@num": "75", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "JORFTEXT000000211642", "#text": "DECRET99-469", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "LEGIARTI000006660924", "@num": "2", "#text": "Décret n°99-469 du 4 juin 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000211642", "@nortexte": "MESC9910885D", "@numtexte": "99-469", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-06-04" }, { "@id": "LEGIARTI000006661050", "@num": "7", "#text": "Décret n°99-1127 du 28 décembre 1999 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000581552", "@nortexte": "MESF9911623D", "@numtexte": "99-1127", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "JORFTEXT000000581552", "#text": "Décret99-1127", "@sens": "cible", "@cidtexte": "JORFTEXT000000581552", "@nortexte": "MESF9911623D", "@numtexte": "99-1127", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-28" }, { "@id": "LEGIARTI000006320699", "@num": "21", "#text": "Loi - art. 21 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320700", "@num": "21", "#text": "Loi - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "LOI2000-1353", "@sens": "cible", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000771101", "#text": "Décret2002-492", "@sens": "cible", "@cidtexte": "JORFTEXT000000771101", "@nortexte": "MESR0210451D", "@numtexte": "2002-492", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-10" }, { "@id": "JORFTEXT000000228962", "#text": "Décret2002-582", "@sens": "cible", "@cidtexte": "JORFTEXT000000228962", "@nortexte": "ECOF0200008D", "@numtexte": "2002-582", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-04-24" }, { "@id": "JORFTEXT000000613810", "#text": "LOI2004-391", "@sens": "cible", "@cidtexte": "JORFTEXT000000613810", "@nortexte": "SOCX0300159L", "@numtexte": "2004-391", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-05-04" }, { "@id": "JORFTEXT000000641881", "#text": "Décret2006-1420", "@sens": "cible", "@cidtexte": "JORFTEXT000000641881", "@nortexte": "PRMX0609721D", "@numtexte": "2006-1420", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-11-22" }, { "@id": "LEGITEXT000025024456", "#text": "Ordonnance n°2011-1895\n du 19 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "JORFARTI000025009849", "@num": "3", "#text": "Ordonnance n°2011-1895 du 19 décembre 2011 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "JORFTEXT000025009816", "#text": "Ordonnance n°2011-1895 du 19 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "LEGIARTI000006307595", "@num": "39 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811429", "@num": "R964-16-3", "#text": "Code du travail - art. R964-16-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811430", "@num": "R964-16-3", "#text": "Code du travail - art. R964-16-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811436", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811437", "@num": "R964-16-6", "#text": "Code du travail - art. R964-16-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006811439", "@num": "R964-16-7", "#text": "Code du travail - art. R964-16-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315092", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315093", "@num": "L80 D", "#text": "Livre des procédures fiscales - art. L80 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°86-1318 du 30 décembre 1986", "MCS_TXT": { "MC": [ "BUDGET 1986", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "ANAH", "BUDGET", "ASSOCIATION LOI 1901", "ROUTE", "RADIO", "STAGE", "ENVIRONNEMENT", "TIMBRE", "ANIMATION", "AIDE A LA RECHERCHE", "TAXE DEPARTEMENTALE", "AGENCE NATIONALE POUR L'AMELIORATION DE L'HABITAT", "RELANCE DE L'ECONOMIE", "TRAVAUX", "POURSUITE", "RECOUVREMENT", "DROIT D'USAGE", "TRANSPORT", "SUPPRESSION", "EXONERATION", "TFPB", "TITRE", "CGI", "REDUCTION", "DROIT FORFAITAIRE", "LUTTE CONTRE L'INCENDIE", "BON DE REMIS", "CONTROLE FISCAL", "ENTREPRISE", "TRANSPORT ROUTIER", "TAXE ADDITIONNELLE", "FORMATION CONTINUE", "ORGANISME COLLECTEUR", "REVISION", "BUDGET ANNEXE", "LOGEMENT", "PERSONNEL", "ASSIETTE", "VIANDE DE BOUCHERIE", "JEUX OLYMPIQUES D'HIVER", "AFFECTATION", "CALAMITE AGRICOLE", "ASSOCIATION SYNDICALE DE DEFENSE", "OBLIGATION", "CONTRIBUTION DE SOLIDARITE", "PROTECTION DE LA FORET", "RETENUE A LA SOURCE", "BUDGET GENERAL", "APPAREIL DE TELEVISION", "CREATION", "MESURE FISCALE", "TAXE FONCIERE", "COMPTE UNIQUE", "RECHERCHE", "HLM", "LISTE", "CODE DES COMMUNES", "DOUANE", "CREDIT", "TRANSPORTEUR ROUTIER", "ARCHITECTURE", "AMNISTIE DOUANIERE", "ACTION DE FORMATION", "PARC", "FORMATION EN ALTERNANCE", "BOIS", "CONSTRUCTION", "EMPRUNT", "URBANISME", "AMPLIATION", "AMNISTIE FISCALE", "ACTION EN RESPONSABILITE", "JEUX OLYMPIQUES", "TAXE LIBERATOIRE", "DELAI", "REPARTITION", "TAXE PARAFISCALE", "REGION PARISIENNE", "CONTRIBUTION DIRECTE", "EQUIPEMENT", "RAPATRIE", "ACTE ADMINISTRATIF", "BIC", "CREANCE FISCALE", "DECISION JUDICIAIRE", "DECONCENTRATION", "CULTURE", "DECENTRALISATION", "ELECTRICITE", "NOTIFICATION", "INDUSTRIE", "PRET", "FRUIT ET LEGUME", "AGENT D'ASSURANCE", "VEHICULE", "TOXICOMANIE", "FRAIS DE PERSONNEL", "VALIDATION", "SUBVENTION", "DROIT D'ENTREE", "ASSOCIATION SUBVENTIONNEE", "TAXE", "OUVERTURE", "MESURE TEMPORAIRE", "CONSEIL", "DISPOSITION FINANCIERE", "ADMINISTRATION FISCALE", "AUDIOVISUEL", "NOUVEAU REGIME", "SANCTION", "TAUX", "PARAFISCALITE", "NON CONFORME", "FINANCEMENT DE DEPENSE", "PARTICIPATION", "TAXE SUR L'ELECTRICITE", "DEPARTEMENT", "SANCTION FISCALE", "IMPOT SUR LE REVENU", "ASSURANCE", "TAXE COMMUNALE", "BENEFICE IMPOSABLE", "DEFRICHEMENT", "PROTECTION", "TAXE PROFESSIONNELLE", "ABATTEMENT", "CONSEIL D'ARCHITECTURE", "TVA", "COMPTE D'AFFECTATION SPECIALE", "CONTRIBUTION", "NOUVELLE-CALEDONIE", "AIDE SOCIALE", "LOGEMENT SOCIAL", "FORET", "CREDIT SUPPLEMENTAIRE", "CAUE", "SINISTRE", "TELEVISION", "LOCAL", "REPARTITION DES COMPETENCES", "REMBOURSEMENT", "ATTRACTION", "CONTRIBUTION FONCIERE", "CONTRIBUTION ADDITIONNELLE", "AVOIR A L'ETRANGER", "CODE DES DOUANES", "OUVERTURE DE CREDIT", "TRANSFERT DE COMPETENCE", "DROIT DE BAIL", "REDEVANCE POUR DROIT D'USAGE", "CONTRIBUTION EXCEPTIONNELLE", "ETABLISSEMENT INDUSTRIEL", "FISCALITE IMMOBILIERE", "ANNULATION", "CODE FORESTIER", "IMPOT", "BUT NON LUCRATIF", "IMPOT SUR LES SOCIETES", "TAXE SPECIALE D'EQUIPEMENT", "DIMINUTION", "JEUNE", "DEBITE", "FONDS DE GARANTIE DES CALAMITES AGRICOLES", "OPERATION DEFINITIVE", "LANDES DE GASCOGNE", "DETERMINATION", "ETRANGER", "CONTROLE", "COLLECTIVITE", "CREDIT D'IMPOT", "IMPOT INDIRECT", "IR", "IS", "REGIME FISCAL", "RAPATRIEMENT", "EXPLOITATION AGRICOLE", "APPRENTISSAGE", "DOM", "BENEFICE NON COMMERCIAL", "AMNISTIE", "BUREAU", "PROVISION", "CODE DE L'URBANISME", "CODE GENERAL DES IMPOTS", "CESSATION D'ACTIVITE", "COMPTABLE", "COMMUNICATION AUDIOVISUELLE", "CONDITIONNEMENT", "EXEMPTION", "CASINO", "AUTORISATION DE PROGRAMME", "SUSPENSION", "PROLONGATION", "REDEVANCE", "CIRCULATION", "ACTE", "BENEFICE INDUSTRIEL ET COMMERCIAL", "TAUX DE DIMINUTION", "PAPIER TIMBRE", "TARIF", "ASSOCIATION", "PREVENTION", "TOM", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000874479", "NUM": "86-1318", "DATE_PUBLI": "1986-12-31", "DATE_TEXTE": "1986-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1986", "PAGE_DEB_PUBLI": 15873 } }, "META_COMMUN": { "ID": "JORFTEXT000000874479", "URL": "texte/version/JORF/TEXT/00/00/00/87/44/JORFTEXT000000874479.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9861318" } }, "RECT": { "CONTENU": "RECT. JO DU 28-01-1987 P996" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000874479", "cible": true, "cidtexte": "JORFTEXT000000874479", "id": "LEGIARTI000006274893", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274893", "liens_entrants": true }

Article 19 AUTONOME PERIME, en vigueur du 31/12/1986 au 01/09/2007 (Loi n°86-1318 du 30 décembre 1986 DE FINANCES RECTIFICATIVE POUR 1986)