{ "article": { "LEGIARTI000006275110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275110", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275110.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006307823", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275110", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686363", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006307823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-12-22", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006307823", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0081AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 80 ter b", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 81 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 39", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 23 M", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 1939-07-29 art. 63", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000503691", "#text": "LOI 54-782 1954-08-02 ART. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000503691", "@numtexte": "54-782", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1954-08-02" }, { "@id": "LEGIARTI000006600095", "@num": "20", "#text": "Loi n°62-933 du 8 août 1962 - art. 20 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000313972", "@numtexte": "62-933", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-08" }, { "@id": "JORFTEXT000000509653", "#text": "Décret 64-285 1964-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000509653", "@numtexte": "64-285", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-02" }, { "@id": "JORFTEXT000000692245", "#text": "LOI 66-537 1966-07-24 ART. 208-14, ART. 208-18", "@sens": "source", "@cidtexte": "JORFTEXT000000692245", "@numtexte": "66-537", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-07-24" }, { "@id": "JORFTEXT000000698675", "#text": "Ordonnance 67-830 1967-09-27 TITRE III", "@sens": "source", "@cidtexte": "JORFTEXT000000698675", "@numtexte": "67-830", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-27" }, { "@id": "LEGIARTI000006302094", "@num": "2", "#text": "Loi n°70-11 du 2 janvier 1970 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878393", "@numtexte": "70-11", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-01-02" }, { "@id": "JORFTEXT000000698842", "#text": "LOI 73-9 1973-01-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000698842", "@numtexte": "73-9", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1973-01-04" }, { "@id": "JORFARTI000002080917", "@num": "12", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 12, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006756101", "@num": "13", "#text": "Loi n°77-765 du 12 juillet 1977 - art. 13 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886344", "@numtexte": "77-765", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-07-12" }, { "@id": "LEGIARTI000006289996", "@num": "40", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 40 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "JORFTEXT000000886865", "#text": "LOI 80-545 1980-07-17", "@sens": "source", "@cidtexte": "JORFTEXT000000886865", "@numtexte": "80-545", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000339466", "#text": "LOI 80-834 1980-10-24", "@sens": "source", "@cidtexte": "JORFTEXT000000339466", "@numtexte": "80-834", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1980-10-24" }, { "@id": "JORFTEXT000000339926", "#text": "Ordonnance 82-283 1982-03-26", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000319977", "#text": "LOI 83-1179 1983-12-29 art. 31 II 1 Finances pour 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006274653", "@num": "1", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 1 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "LEGIARTI000006757036", "@num": "3", "#text": "Loi n°85-773 du 25 juillet 1985 - art. 3 (V) JORF 26 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874468", "@numtexte": "85-773", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-25" }, { "@id": "JORFTEXT000000521956", "#text": "Ordonnance 86-1134 1986-10-21 art. 28 al. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000521956", "@numtexte": "86-1134", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-10-21" }, { "@id": "LEGIARTI000021311423", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000020722168", "@num": "5", "#text": "Arrêté du 28 avril 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000021983468", "@num": "7", "#text": "Arrêté du 28 avril 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000006275110", "@num": "4", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 4 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275112", "@num": "6", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 6 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000039363640", "#text": "Arrêté du 25 septembre 2008 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000039363601", "@num": "4", "#text": "Arrêté du 25 septembre 2008 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000037457260", "@num": "3", "#text": "Décret n°2016-1184 du 31 août 2016 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000033079819", "@nortexte": "DEVK1617563D", "@numtexte": "2016-1184", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-31" }, { "@id": "LEGIARTI000038836271", "@num": "60", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 60 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038816849", "@num": "3", "#text": "Ordonnance n°2019-766 du 24 juillet 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038811832", "@nortexte": "ECOT1917453R", "@numtexte": "2019-766", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-24" }, { "@id": "LEGIARTI000039361499", "@num": "4", "#text": "Arrêté du 24 septembre 2019 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000047965755", "#text": "Décret n°2023-765 du 11 août 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047963959", "@nortexte": "MENE2319039D", "@numtexte": "2023-765", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-08-11" }, { "@id": "LEGIARTI000044399324", "@num": "L245-6", "#text": "Code de l'action sociale et des familles - art. L245-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814952", "@num": "L821-8", "#text": "Code de la construction et de l'habitation. - art. L821-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030058462", "@num": "D531-5", "#text": "Code de la sécurité sociale. - art. D531-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017845436", "@num": "L131-4", "#text": "Code de la sécurité sociale. - art. L131-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031814868", "@num": "L131-4-1", "#text": "Code de la sécurité sociale. - art. L131-4-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046454956", "@num": "L136-1-1", "#text": "Code de la sécurité sociale. - art. L136-1-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045232415", "@num": "L136-1-3", "#text": "Code de la sécurité sociale. - art. L136-1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923933", "@num": "L242-4-2", "#text": "Code de la sécurité sociale. - art. L242-4-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029321736", "@num": "L120-22", "#text": "Code du service national - art. L120-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052276", "@num": "L3262-6", "#text": "Code du travail - art. L3262-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046194090", "@num": "L3312-5", "#text": "Code du travail - art. L3312-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033805436", "@num": "L1621-1", "#text": "Code général des collectivités territoriales - art. L1621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989320", "@num": "1391 B ter", "#text": "Code général des impôts, CGI. - art. 1391 B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288764", "@num": "154 bis", "#text": "Code général des impôts, CGI. - art. 154 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622560", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041468289", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302992", "@num": "163 bis E", "#text": "Code général des impôts, CGI. - art. 163 bis E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288572", "@num": "163 quinvicies", "#text": "Code général des impôts, CGI. - art. 163 quinvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024188657", "@num": "1649-0 A", "#text": "Code général des impôts, CGI. - art. 1649-0 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861251", "@num": "199 sexdecies", "#text": "Code général des impôts, CGI. - art. 199 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201305", "@num": "199 terdecies-0 A", "#text": "Code général des impôts, CGI. - art. 199 terdecies-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949398", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021642550", "@num": "80 duodecies", "#text": "Code général des impôts, CGI. - art. 80 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021629283", "@num": "80 quinquies", "#text": "Code général des impôts, CGI. - art. 80 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038526074", "@num": "80 sexdecies", "#text": "Code général des impôts, CGI. - art. 80 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812681", "@num": "80 undecies A", "#text": "Code général des impôts, CGI. - art. 80 undecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160676", "@num": "39", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300241", "@num": "6 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 6 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642537", "@num": "39", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017923937", "@num": "L741-10-3", "#text": "Code rural - art. L741-10-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1928-12-30 ART. 96", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1932-09-17 ART. 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1936-10-01 ART. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 42-652 1942-06-26 ART. 6", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Ordonnance 1944-09-30", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006555864", "@num": "L104", "#text": "Code du service national - art. L104 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071335", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645987", "@num": "L122-14-13", "#text": "Code du travail - art. 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"LEGIARTI000032702014", "@fin": "2016-08-10", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033022738", "@fin": "2017-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2016-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033805220", "@fin": "2017-05-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034597272", "@fin": "2017-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033849543", "@fin": "2018-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035588570", "@fin": "2018-06-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100010", "@fin": "2018-11-23", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038129523", "@fin": "2018-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-11-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037985663", "@fin": "2019-05-24", "@num": "81", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038947335", "@fin": "2019-06-08", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-05-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687767", "@fin": "2019-07-05", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038725125", "@fin": "2019-09-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-07-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038838272", "@fin": "2019-10-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000038093868", "@fin": "2019-07-26", "@num": "81", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038836748", "@fin": "2019-12-27", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039790394", "@fin": "2019-12-28", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566634", "@fin": "2019-12-30", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041566727", "@fin": "2020-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039108034", "@fin": "2020-07-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159084", "@fin": "2020-12-31", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042910732", "@fin": "2021-06-12", "@num": "81", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662199", "@fin": "2021-08-25", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043976885", "@fin": "2022-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2021-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044978375", "@fin": "2022-02-26", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045232410", "@fin": "2022-05-07", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-02-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765897", "@fin": "2022-08-18", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195911", "@fin": "2023-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860918", "@fin": "2023-06-03", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622458", "@fin": "2023-07-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047770107", "@fin": "2024-01-01", "@num": "81", "@etat": "MODIFIE", "@debut": "2023-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048600731", "@fin": "2024-06-02", "@num": "81", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641921", "@fin": "2025-01-01", "@num": "81", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048833744", "@fin": "2999-01-01", "@num": "81", "@etat": "VIGUEUR_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont affranchis de l'impôt :
\n
1° Les allocations spéciales destinées à couvrir les frais inhérents à la fonction ou à l'emploi et effectivement utilisées conformément à leur objet ;
\n
1° bis a et c (Abrogés) ;
\n
b (Transféré sous l'article 80 ter-b) ;
\n
2° Les prestations familiales énumérées par l'article L 511-1 du code de la sécurité sociale, l'allocation de salaire unique, l'allocation de la mère au foyer et l'allocation pour frais de garde, maintenues dans le cadre des articles 12 et 13 de la loi n° 77-765 du 12 juillet 1977 instituant le complément familial, l'allocation aux adultes handicapés, les suppléments de revenu familial prévus par la loi n° 80-545 du 17 juillet 1980 portant diverses dispositions en vue d'améliorer la situation des familles nombreuses ;
\n
2° bis L'allocation de logement prévue par les articles L831-1 à L831-7 du code de la sécurité sociale, ainsi que le montant de l'aide personnalisée au logement prévue par les articles L 351-1 à L 351-14 du code de la construction et de l'habitation ;
\n
2° ter Les majorations de retraite ou de pension pour charges de famille ;
\n
3° Les sommes attribuées à l'héritier d'un exploitant agricole au titre du contrat de travail à salaire différé prévu par l'article 63 du décret du 29 juillet 1939 relatif à la famille et à la natalité française ;
\n
4° Les pensions servies en vertu des dispositions du code des pensions militaires d'invalidité et des victimes de guerre ainsi que la retraite du combattant mentionnée aux articles L 255 à L 257 du même code ;
\n
5° et 6° (Repris avec le 4°).
\n
7° Les traitements attachés à la légion d'honneur et à la médaille militaire ;
\n
8° Les indemnités temporaires, prestations et rentes viagères servies aux victimes d'accidents du travail ou à leurs ayants droit ;
\n
9° Les allocations, indemnités et prestations servies, sous quelque forme que ce soit, par l'Etat, les collectivités et les établissements publics, en application des lois et décrets d'assistance et d'assurance ;
\n
9° bis Les rentes viagères servies en représentation de dommages-intérêts en vertu d'une condamnation prononcée judiciairement pour la réparation d'un préjudice corporel ayant entraîné pour la victime une incapacité permanente totale l'obligeant à avoir recours à l'assistance d'une tierce personne pour effectuer les actes ordinaires de la vie ;
\n
10° Les rentes viagères servies par application de l'article 96 de la loi du 30 décembre 1928, de l'article 5 de la loi du 17 septembre 1932, de l'article 1er de la loi du 1er octobre 1936 et de l'article 6 de la loi n° 652 du 26 juin 1942 ;
\n
11° (Abrogé) ;
\n
12° Les retraites mutuelles servies aux anciens combattants et victimes de la guerre dans le cadre des dispositions de l'article L321-9 du code de la mutualité ;
\n
13° Les indemnités correspondant aux indemnités de délai-congé et, le cas échéant, de congédiement, versées, en application de l'article 20 de la loi n° 54-782 du 2 août 1954, aux journalistes professionnels et aux salariés non journalistes ayant perdu leur emploi à la suite de la suspension d'entreprises de presse prononcée dans le cadre de l'ordonnance du 30 septembre 1944 ou ayant renoncé à leur emploi entre le 25 juin 1940 et le jour de la libération ;
\n
14° La fraction des pensions temporaires d'orphelins qui correspond au montant des prestations familiales auxquelles aurait eu droit le parent décédé ;
\n
14° bis Les pensions temporaires d'orphelin, à concurrence de l'allocation aux adultes handicapés, lorsqu'elles remplacent cette allocation en tout ou partie du fait de la loi ;
\n
15° Les prestations, visées à l'article 20 de la loi n° 62-933 du 8 août 1962 complémentaire à la loi d'orientation agricole, dans le cadre de l'entraide entre agriculteurs.
\n
Ces dispositions pourront être étendues par décret en conseil d'Etat (1) aux départements d'outre-mer ;
\n
16° L'attribution gratuite par une société à l'ensemble de son personnel d'actions ou parts sociales de son capital dans les conditions prévues à l'article 220 bis ;
\n
16° bis et 16 ter (Transférés sous l'article 81 ter) ;
\n
16° quater (Périmé).
\n
17° Les prestations de subsistance, d'équipement et de logement ainsi que l'indemnité forfaitaire d'entretien allouées, en application de l'article L 104 du code du service national, au personnel accomplissant le service national actif dans le service de la coopération ou dans le service de l'aide technique ;
\n
17° bis Le versement complémentaire de l'entreprise effectué à l'occasion de l'émission et de l'achat en bourse d'actions réservées aux salariés et mentionné aux articles 208-14 et 208-18 de la loi n° 66-537 du 24 juillet 1966 sur les sociétés commerciales ;
\n
17° ter Le versement complémentaire effectué par les sociétés coopératives ouvrières de production en application de l'article 40 de la loi n° 78-763 du 19 juillet 1978 portant statut de ces sociétés, à l'occasion de l'émission de parts sociales destinées exclusivement à leurs salariés ;
\n
18° Les sommes versées par l'entreprise en application d'un plan d'épargne d'entreprise établi conformément aux dispositions du chapitre III de l'ordonnance n° 86-1134 du 21 octobre 1986.
\n
18° bis Dans la limite d'un montant égal à la moitié du plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale, les sommes reçues au titre de l'intéressement et affectées à la réalisation d'un plan d'épargne d'entreprise ;
\n
19° Dans la limite de 15 F par titre (2), le complément de rémunération résultant de la contribution de l'employeur à l'acquisition par le salarié des titres-restaurant émis conformément aux dispositions du titre III de l'ordonnance n° 67-830 du 27 septembre 1967, lorsque cette contribution est comprise entre un minimum et un maximum fixés par arrêté du ministre de l'économie et des finances (3).
\n
Cette exonération est subordonnée à la condition que le salarié se conforme aux obligations qui sont mises à sa charge par le titre III de l'ordonnance susvisée du 27 septembre 1967 et les textes pris pour son application (4) ;
\n
19°bis Le complément de rémunération résultant de la contribution de l'employeur à l'acquisition de chèques-vacances par les salariés, dans les conditions fixées par l'ordonnance n° 82-283 du 26 mars 1982 (5), dans la limite du salaire minimum interprofessionnel de croissance apprécié sur une base mensuelle ;
\n
20° Les attributions gratuites d'actions :
\n
a. De la Régie nationale des usines Renault faites à des salariés de la Régie en application de l'article 2 de la loi n° 70-11 du 2 janvier 1970 ;
\n
b. (Abrogé).
\n
c. Des sociétés centrales d'assurances définies à l'article L 322-12 du code des assurances, faites au personnel des entreprises nationales d'assurances en application des articles L 322-13 et L 322-22 du code précité ;
\n
d. De la société nationale d'étude et de construction de moteurs d'aviation *SNECMA* et de la société nationale industrielle aérospatiale *SNIAS*, faites au personnel de ces entreprises en application de l'article 1er de la loi n° 73-9 du 4 janvier 1973.
\n
21° (Abrogé).
\n
22° Les indemnités de départ en retraite, prévues au premier alinéa de l'article L122-14-13 du code du travail (6) dans la limite de 20 000 F.
\n
(1) Voir décret n° 64-285 du 2 avril 1964 (J.O. du 4).
\n
(2) Chiffre applicable depuis le 1er janvier 1986 ; cette limite était antérieurement de 12 F.
\n
(3) Annexe IV, art. 23 M.
\n
(4) Annexe II, art. 39.
\n
(5) Modifiée par l'article 31-II-1 de la loi n° 83-1179 du 29 décembre 1983.
\n
(6) Code du travail, art. L122-14-13.
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Article 4 ENTIEREMENT_MODIF (Loi n°87-1060 du 30 décembre 1987 de finances pour 1988)