{ "article": { "LEGIARTI000006275141": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275141", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275141.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX035AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317543", "#text": "LOI 87-1060 1987-12-30 Finances pour 1988 JORF 31 décembre 1987 en vgueur le 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006309031", "@num": "235 ter X", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter X (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": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275141", "@fin": "2007-09-01", "@num": "35", "@etat": "PERIME", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002280050", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Alinéa modificateur
\n
Ce nouveau taux est applicable aux excédents de provisions réintégrés aux résultats imposables des exercices ouverts à compter du 1er janvier 1988.
" } }, "LEGIARTI000006309031": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "235 ter X", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309031", "URL": "article/LEGI/ARTI/00/00/06/30/90/LEGIARTI000006309031.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0235BWXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275141", "@num": "35", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 35 (P) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006322436", "@num": "29", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@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": "LEGIARTI000049080483", "@num": "344-0 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344-0 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163044", "@fin": "2999-01-01", "#text": "Section XIV : Taxe sur les excédents de provisions des entreprises d'assurances de dommages", "@debut": "1987-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147020", "@fin": "2999-01-01", "#text": "Chapitre III : Taxes diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309028", "@fin": "1983-12-30", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309029", "@fin": "1986-12-31", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309030", "@fin": "1987-12-31", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309031", "@fin": "1989-12-30", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309032", "@fin": "2001-12-29", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309033", "@fin": "2005-12-31", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309034", "@fin": "2008-04-03", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018619530", "@fin": "2014-02-01", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447783", "@fin": "2014-12-30", "@num": "235 ter X", "@etat": "MODIFIE", "@debut": "2014-02-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030059687", "@fin": "2999-01-01", "@num": "235 ter X", "@etat": "VIGUEUR", "@debut": "2014-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les entreprises d'assurance de dommages de toute nature doivent, lorsqu'elles rapportent au résultat imposable d'un exercice l'excédent des provisions constituées pour faire face au règlement des sinistres advenus au cours d'un exercice antérieur, acquitter une taxe représentative de l'intérêt correspondant à l'avantage de trésorerie ainsi obtenu.
\n
\n
La taxe est assise sur la moitié des excédents des provisions réintégrés, diminués, d'une part, d'une franchise égale, pour chaque excédent, à 3 % du montant de celui-ci et des règlements de sinistres effectués au cours de l'exercice par prélèvement sur la provision correspondante, d'autre part, des dotations complémentaires constituées à la clôture du même exercice en vue de faire face à l'aggravation du coût estimé des sinistres advenus au cours d'autres exercices antérieurs. Elle est calculée, en rattachant chaque excédent de provision, après application de la franchise, et chaque dotation complémentaire à l'exercice au titre duquel la provision initiale a été constituée, au taux de 0,75 % (1) par mois s'étant écoulé depuis la constitution de cette provision. La période ainsi déterminée est diminuée du nombre d'années correspondant au nombre d'exercices au titre desquels il n'était pas dû d'impôt sur les sociétés. Pour les provisions constituées au titre d'exercices ouverts à compter du 1er janvier 1986, la taxe déterminée dans les conditions définies au présent alinéa est assise sur 45 % des excédents des provisions réintégrées.
\n
\n Toutefois, dans le cas où le montant des provisions constituées pour faire face aux sinistres d'un exercice déterminé a été augmenté à la clôture d'un exercice ultérieur, les sommes réintégrées sont réputées provenir par priorité de la dotation la plus récemment pratiquée.
\n
\n La taxe est acquittée dans les cinq mois de la clôture de l'exercice. Elle est liquidée, déclarée et recouvrée comme en matière de taxes sur le chiffre d'affaires et sous les mêmes garanties et sanctions.
\n
\n
Ces dispositions s'appliquent aux provisions pour sinistres à régler rapportées aux résultats des exercices ouverts à compter du 1er janvier 1982. Elles ne s'appliquent pas aux provisions constituées à raison des opérations de réassurance par les entreprises pratiquant la réassurance de dommages.
\n
\n
(1) Taux applicable aux excédents de provisions réintégrés aux résultats imposables des exercices ouverts à compter du 1er janvier 1988. Pour les exercices ouverts antérieurement, le taux était de 1 %.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309031", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275141", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000317543": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 55,91,A DATER DU 18-08-1993 INCORPORATION DANS LE CGI DE L'ART. 25-I (ANNEXE II)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000313484", "#text": "Loi n°48-957 du 9 juin 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000313484", "@numtexte": "48-957", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-06-09" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000310036", "#text": "Loi n°49-310 du 8 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000310036", "@numtexte": "49-310", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-08" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000692192", "#text": "Loi n°49-1098 du 2 août 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692192", "@numtexte": "49-1098", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "JORFTEXT000000332633", "#text": "Loi n° 50-586 du 27 mai 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000332633", "@numtexte": "50-586", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1950-05-27" }, { "@id": "JORFTEXT000000705173", "#text": "Loi n°50-856 du 22 juillet 1950", "@sens": "source", "@cidtexte": "JORFTEXT000000705173", "@numtexte": "50-856", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-07-22" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000705616", "#text": "Loi n°51-592 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000705616", "@numtexte": "51-592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000508793", "#text": "Loi n° 71-1130 du 31 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000508793", "@numtexte": "71-1130", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-31" }, { "@id": "JORFTEXT000000856866", "#text": "Arrêté du 7 juin 1973", "@sens": "source", "@cidtexte": "JORFTEXT000000856866", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1973-06-07" }, { "@id": "JORFTEXT000000514190", "#text": "Loi n°74-881 du 24 octobre 1974", "@sens": "source", "@cidtexte": "JORFTEXT000000514190", "@numtexte": "74-881", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-10-24" }, { "@id": "JORFTEXT000000521939", "#text": "Loi n°75-408 du 29 mai 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000521939", "@numtexte": "75-408", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-05-29" }, { "@id": "JORFTEXT000000886450", "#text": "Loi n°78-1022 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000886450", "#text": "Loi n°78-1022 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886450", "@numtexte": "78-1022", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000886458", "#text": "Loi n°78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000504205", "#text": "Loi n°82-669 du 3 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504205", "@numtexte": "82-669", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-03" }, { "@id": "JORFTEXT000000504205", "#text": "Loi n°82-669 du 3 août 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000504205", "@numtexte": "82-669", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-08-03" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000693187", "#text": "Loi n°84-610 du 16 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000693187", "@numtexte": "84-610", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "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": "JORFTEXT000000693912", "#text": "Loi n° 86-1020 du 9 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693912", "@numtexte": "86-1020", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-09-09" }, { "@id": "JORFTEXT000000317305", "#text": "Loi n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000508808", "#text": "Loi n°87-416 du 17 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" }, { "@id": "JORFTEXT000000330427", "#text": "Décision Européenne n°87-237 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000330427", "@nortexte": "CSCX8798690S", "@numtexte": "87-237", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006068983", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275107", "@num": "1", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275183", "@num": "100", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 100 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275185", "@num": "102", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 102 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275186", "@num": "103", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 103 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275187", "@num": "104", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275191", "@num": "108", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 108 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275193", "@num": "110", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275122", "@num": "16", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275125", "@num": "19", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 19 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275130", "@num": "24", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275132", "@num": "26", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275134", "@num": "28", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 28 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275135", "@num": "29", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275138", "@num": "32", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275139", "@num": "33", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 33 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275141", "@num": "35", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 35 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275143", "@num": "37", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275147", "@num": "41", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275148", "@num": "42", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275149", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275111", "@num": "5", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275112", "@num": "6", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275150", "@num": "63", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275151", "@num": "68", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 68 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275152", "@num": "69", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 69 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275113", "@num": "7", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275153", "@num": "70", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 70 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275155", "@num": "72", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275158", "@num": "75", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 75 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275159", "@num": "76", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 76 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275164", "@num": "81", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275167", "@num": "84", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275171", "@num": "88", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 88 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275175", "@num": "91", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275176", "@num": "92", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000523030", "#text": "Décret n°87-1153 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523030", "@nortexte": "BUDB8740093D", "@numtexte": "87-1153", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000495710", "#text": "Arrêté du 7 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000495710", "@nortexte": "ECOT8811014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-01-07" }, { "@id": "JORFTEXT000000687355", "#text": "Décret n°88-83 du 26 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687355", "@nortexte": "ECOT8811015D", "@numtexte": "88-83", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-26" }, { "@id": "JORFTEXT000000501182", "#text": "Décret n°88-116 du 4 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000501182", "@nortexte": "ECOT8811018D", "@numtexte": "88-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-04" }, { "@id": "JORFTEXT000000291025", "#text": "Arrêté du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000291025", "@nortexte": "ECOT8811019A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000662340", "#text": "Arrêté du 27 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662340", "@nortexte": "AGRS8800231A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-01-27" }, { "@id": "JORFTEXT000000662597", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662597", "@nortexte": "ASES8800188A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000841819", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841819", "@nortexte": "BUDB8870000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000663787", "#text": "Arrêté du 8 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000663787", "@nortexte": "ECOT8811022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-08" }, { "@id": "JORFTEXT000000847024", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGITEXT000006058127", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006328602", "@num": "1", "#text": "Arrêté du 9 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000847024", "@nortexte": "BUDF8820144A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGITEXT000006058140", "#text": "Arrêté du 4 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757023", "@num": "1", "#text": "Arrêté du 4 mars 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757032", "@num": "2", "#text": "Arrêté du 4 mars 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757037", "@num": "3", "#text": "Arrêté du 4 mars 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGIARTI000006757049", "@num": "4", "#text": "Arrêté du 4 mars 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474093", "@nortexte": "ECOT8816037A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-04" }, { "@id": "LEGITEXT000006058142", "#text": "Arrêté du 9 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757066", "@num": "1", "#text": "Arrêté du 9 mars 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757075", "@num": "2", "#text": "Arrêté du 9 mars 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757086", "@num": "3", "#text": "Arrêté du 9 mars 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "LEGIARTI000006757095", "@num": "4", "#text": "Arrêté du 9 mars 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000664034", "@nortexte": "ECOT8816039A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-03-09" }, { "@id": "JORFTEXT000000315477", "#text": "Décret n°88-269 du 22 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000315477", "@nortexte": "INDH8800140D", "@numtexte": "88-269", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-22" }, { "@id": "JORFTEXT000000295369", "#text": "Circulaire du 1 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000295369", "@nortexte": "EQUC8800110C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1988-02-01" }, { "@id": "JORFTEXT000000509379", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGITEXT000006066524", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGITEXT000006066524", "#text": "Décret n°88-318 du 28 mars 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325467", "@num": "1", "#text": "Décret n°88-318 du 28 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325467", "@num": "1", "#text": "Décret n°88-318 du 28 mars 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325476", "@num": "10", "#text": "Décret n°88-318 du 28 mars 1988 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325476", "@num": "10", "#text": "Décret n°88-318 du 28 mars 1988 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325478", "@num": "11", "#text": "Décret n°88-318 du 28 mars 1988 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325478", "@num": "11", "#text": "Décret n°88-318 du 28 mars 1988 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325479", "@num": "12", "#text": "Décret n°88-318 du 28 mars 1988 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325479", "@num": "12", "#text": "Décret n°88-318 du 28 mars 1988 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325468", "@num": "2", "#text": "Décret n°88-318 du 28 mars 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325468", "@num": "2", "#text": "Décret n°88-318 du 28 mars 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325469", "@num": "3", "#text": "Décret n°88-318 du 28 mars 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325469", "@num": "3", "#text": "Décret n°88-318 du 28 mars 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325470", "@num": "4", "#text": "Décret n°88-318 du 28 mars 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325470", "@num": "4", "#text": "Décret n°88-318 du 28 mars 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325471", "@num": "5", "#text": "Décret n°88-318 du 28 mars 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325471", "@num": "5", "#text": "Décret n°88-318 du 28 mars 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325473", "@num": "7", "#text": "Décret n°88-318 du 28 mars 1988 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325473", "@num": "7", "#text": "Décret n°88-318 du 28 mars 1988 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325474", "@num": "8", "#text": "Décret n°88-318 du 28 mars 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325474", "@num": "8", "#text": "Décret n°88-318 du 28 mars 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325475", "@num": "9", "#text": "Décret n°88-318 du 28 mars 1988 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "LEGIARTI000006325475", "@num": "9", "#text": "Décret n°88-318 du 28 mars 1988 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509379", "@nortexte": "BUDF8810025D", "@numtexte": "88-318", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-03-28" }, { "@id": "JORFTEXT000000872335", "#text": "Décret n°88-324 du 5 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872335", "@nortexte": "BUDL8800049D", "@numtexte": "88-324", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-05" }, { "@id": "JORFTEXT000000297483", "#text": "Arrêté du 13 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000297483", "@nortexte": "ECOT8811023A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-04-13" }, { "@id": "JORFTEXT000000872576", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGITEXT000006066559", "#text": "Décret n°88-378 du 15 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325490", "@num": "1", "#text": "Décret n°88-378 du 15 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325490", "@num": "1", "#text": "Décret n°88-378 du 15 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325491", "@num": "2", "#text": "Décret n°88-378 du 15 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325491", "@num": "2", "#text": "Décret n°88-378 du 15 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325492", "@num": "3", "#text": "Décret n°88-378 du 15 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "LEGIARTI000006325492", "@num": "3", "#text": "Décret n°88-378 du 15 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872576", "@nortexte": "BUDF8810039D", "@numtexte": "88-378", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-15" }, { "@id": "JORFTEXT000000691889", "#text": "Décret n°88-409 du 22 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691889", "@nortexte": "BUDZ8800003D", "@numtexte": "88-409", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-22" }, { "@id": "JORFTEXT000000691665", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066591", "#text": "Décret n°88-427 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325495", "@num": "1", "#text": "Décret n°88-427 du 25 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325495", "@num": "1", "#text": "Décret n°88-427 du 25 avril 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325496", "@num": "2", "#text": "Décret n°88-427 du 25 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325496", "@num": "2", "#text": "Décret n°88-427 du 25 avril 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325497", "@num": "3", "#text": "Décret n°88-427 du 25 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325497", "@num": "3", "#text": "Décret n°88-427 du 25 avril 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325498", "@num": "4", "#text": "Décret n°88-427 du 25 avril 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325498", "@num": "4", "#text": "Décret n°88-427 du 25 avril 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325499", "@num": "5", "#text": "Décret n°88-427 du 25 avril 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325499", "@num": "5", "#text": "Décret n°88-427 du 25 avril 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325500", "@num": "6", "#text": "Décret n°88-427 du 25 avril 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691665", "@nortexte": "BUDF8810048D", "@numtexte": "88-427", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000504056", "#text": "Décret n°88-535 du 4 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "LEGIARTI000006325505", "@num": "1", "#text": "Décret n°88-535 du 4 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "LEGIARTI000006325505", "@num": "1", "#text": "Décret n°88-535 du 4 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504056", "@nortexte": "BUDF8810043D", "@numtexte": "88-535", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000504822", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066695", "#text": "Décret n°88-592 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325519", "@num": "1", "#text": "Décret n°88-592 du 6 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325520", "@num": "2", "#text": "Décret n°88-592 du 6 mai 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325522", "@num": "3", "#text": "Décret n°88-592 du 6 mai 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325523", "@num": "4", "#text": "Décret n°88-592 du 6 mai 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325524", "@num": "5", "#text": "Décret n°88-592 du 6 mai 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504822", "@nortexte": "BUDF8810060D", "@numtexte": "88-592", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000476747", "#text": "Arrêté du 13 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000476747", "@nortexte": "ECOR8803056A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-13" }, { "@id": "JORFTEXT000000841354", "#text": "Arrêté du 13 juin 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841354", "@nortexte": "ECOT8811028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-06-13" }, { "@id": "JORFTEXT000000505430", "#text": "Arrêté du 5 août 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000505430", "@nortexte": "ECOT8710029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-08-05" }, { "@id": "JORFTEXT000000508925", "#text": "Décret n°88-928 du 19 septembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508925", "@nortexte": "BUDF8800009D", "@numtexte": "88-928", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-09-19" }, { "@id": "LEGITEXT000006058546", "#text": "Arrêté du 6 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757127", "@num": "1", "#text": "Arrêté du 6 octobre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757127", "@num": "1", "#text": "Arrêté du 6 octobre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757136", "@num": "2", "#text": "Arrêté du 6 octobre 1988 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757141", "@num": "3", "#text": "Arrêté du 6 octobre 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "LEGIARTI000006757148", "@num": "4", "#text": "Arrêté du 6 octobre 1988 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000689397", "@nortexte": "ECOT8816058A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-06" }, { "@id": "JORFTEXT000000656984", "#text": "Arrêté du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000656984", "@nortexte": "BUDF8800013A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-20" }, { "@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": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000478970", "#text": "Arrêté du 9 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000478970", "@nortexte": "ECOT8810033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-09" }, { "@id": "JORFTEXT000000478971", "#text": "Arrêté du 9 novembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000478971", "@nortexte": "ECOT8810034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-11-09" }, { "@id": "JORFTEXT000000661515", "#text": "Arrêté du 6 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000661515", "@nortexte": "BUDR8805008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-06" }, { "@id": "JORFTEXT000000687751", "#text": "Arrêté du 13 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687751", "@nortexte": "ECOT8810035A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-13" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275468", "@num": "43", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000870860", "#text": "Arrêté du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000870860", "@nortexte": "BUDR8905017A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-14" }, { "@id": "JORFTEXT000000705438", "#text": "Décret n°89-305 du 11 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000705438", "@nortexte": "AGRS8900750D", "@numtexte": "89-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-05-11" }, { "@id": "JORFTEXT000000316595", "#text": "Arrêté du 12 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000316595", "@nortexte": "BUDR8905029A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-06-12" }, { "@id": "JORFTEXT000000477560", "#text": "Arrêté du 12 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000477560", "@nortexte": "BUDR8905047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-12" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "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": "JORFARTI000002472015", "@num": "22", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 22, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000532178", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000532178", "@nortexte": "BUDR9005015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-03-13" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000716877", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000716877", "@nortexte": "BUDR9005048A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000691417", "#text": "Arrêté du 11 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000691417", "@nortexte": "BUDR9105014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-11" }, { "@id": "JORFTEXT000000172452", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000172452", "@nortexte": "BUDZ9100004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000173228", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000173228", "@nortexte": "BUDR9105026A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-11" }, { "@id": "JORFTEXT000000480296", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000480296", "@nortexte": "BUDR9105040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000499308", "#text": "Arrêté du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000499308", "@nortexte": "BUDR9105047A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000505292", "#text": "Arrêté du 10 mars 1992", "@sens": "cible", "@cidtexte": "JORFTEXT000000505292", "@nortexte": "BUDR9205010A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-03-10" }, { "@id": "JORFTEXT000000539497", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000539497", "@nortexte": "BUDR9205024A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-06-10" }, { "@id": "JORFTEXT000000358061", "#text": "DECRET92-598", "@sens": "cible", "@cidtexte": "JORFTEXT000000358061", "@nortexte": "LOGC9200003D", "@numtexte": "92-598", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-06-29" }, { "@id": "JORFTEXT000000359902", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000359902", "@nortexte": "BUDR9205037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-08" }, { "@id": "JORFTEXT000000361466", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361466", "@nortexte": "BUDR9205043A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-15" }, { "@id": "JORFTEXT000000178406", "#text": "LOI92-1376", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000177642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177642", "@nortexte": "BUDB9210102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000180986", "#text": "DECRET93-1117", "@sens": "cible", "@cidtexte": "JORFTEXT000000180986", "@nortexte": "ACVP9320032D", "@numtexte": "93-1117", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000193785", "#text": "DECRET98-459", "@sens": "cible", "@cidtexte": "JORFTEXT000000193785", "@nortexte": "DEFE9755004D", "@numtexte": "98-459", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-06-11" }, { "@id": "JORFTEXT000000574750", "#text": "DECRET98-1098", "@sens": "cible", "@cidtexte": "JORFTEXT000000574750", "@nortexte": "DEFC9750024D", "@numtexte": "98-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-07" }, { "@id": "JORFTEXT000000702889", "#text": "Directive Européenne n°2004-80 du 29 avril 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000702889", "@nortexte": "304L0080", "@numtexte": "2004-80", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-04-29" }, { "@id": "LEGIARTI000006296757", "@num": "46 quater-0 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298288", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298289", "@num": "46 quater-0 ZD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298292", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298291", "@num": "46 quater-0 ZE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298295", "@num": "46 quater-0 ZF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298296", "@num": "46 quater-0 ZG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298299", "@num": "46 quater-0 ZH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZH (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298303", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298307", "@num": "46 quater-0 ZJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZJ (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298313", "@num": "46 quater-0 ZK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298320", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298331", "@num": "46 quater-0 ZM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298332", "@num": "46 quater-0 ZN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298336", "@num": "46 quater-0 ZP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZP (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298337", "@num": "46 quater-0 ZQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZQ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298338", "@num": "46 quater-0 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZR (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298340", "@num": "46 quater-0 ZS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZS (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298505", "@num": "49 septies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298506", "@num": "49 septies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298507", "@num": "49 septies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298519", "@num": "49 septies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298510", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298511", "@num": "49 septies T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298512", "@num": "49 septies U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311862", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312920", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313204", "@num": "1840 GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 GA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308330", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308367", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308454", "@num": "204", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303678", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303677", "@num": "223 O", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309221", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309480", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310494", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307136", "@num": "89", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°87-1060 du 30 décembre 1987", "MCS_TXT": { "MC": [ "BUDGET 1988", "LOI DE FINANCES", "BUDGET", "LOI DE FINANCES POUR 1988", "DETTE", "RADIO", "CONTENTIEUX", "DROIT DE CONSOMMATION", "VICTIME", "CLINIQUE", "COMMUNE", "AIDE A LA RECHERCHE", "LIVRE DES PROCEDURES FISCALES", "SERVICE CIVIL", "COMBUSTIBLE LIQUIDE", "COTISATION", "DROIT D'USAGE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "MANEGE FORAIN", "CAISSE D'EPARGNE ET DE PREVOYANCE", "TITRE", "ALLEGEMENT", "ENTREPRISE PETROLIERE", "COUR", "FRAIS DE DEGREVEMENT", "VENTE", "TELETEL 36-15", "NOUVELLES-HEBRIDES", "DISPENSE DE BILAN", "REPORT DE CREDIT", "SICAV", "DEFICIT", "TAXE ADDITIONNELLE", "HUISSIER", "ATTRACTION FORAINE", "BENEFICE COMMERCIAL", "ETAT", "TAUX DE PRELEVEMENT", "RELEVEMENT", "LOGEMENT", "ENTREPRISE D'ASSURANCE", "FABRICANT", "SERVICE PORNOGRAPHIQUE", "LOYER", "APPAREILLAGE POUR HANDICAPE", "NOUVELLE PROFESSION", "PROPRIETE BATIE", "LIMITE", "REDUCTION D'IMPOT", "COMPTE D'AVANCE", "GROUPE DE SOCIETES", "REPORT", "RECHERCHE", "HLM", "INVESTISSEMENT IMMOBILIER", "PERTE", "ZOO", "LOGEMENT NEUF", "ENREGISTREMENT", "SECURITE SOCIALE", "SOCIETE D'ASSURANCE", "IMPOT DIRECT", "IMMOBILISATION", "COMPTE D'EPARGNE EN ACTION", "TRAITEMENT", "STOCKAGE", "RAPATRIE", "DECENTRALISATION", "RECETTE COMMERCIALE", "RESSOURCE", "TFPNB", "AGRICULTURE", "IMPOT LOCAL", "SERVICE MILITAIRE", "TRESOR", "COURT TERME", "PROPRIETE NON BATIE", "OPCVM", "MOTOCYCLETTE", "ETABLISSEMENT SPECIALISE", "ACHAT", "COTISATION DE SOLIDARITE", "DEPENSE", "FRAIS DE GARDE", "TAXE", "DROIT SOCIAL", "SCISSION", "ENGAGEMENT PAR ANTICIPATION", "PENSION", "AUDIOVISUEL", "IRPP", "ETABLISSEMENT PUBLIC", "ADHESION", "DISPOSITION TRANSITOIRE", "INVESTISSEMENT", "TAXE D'HABITATION", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "PRODUIT PETROLIER", "FISCALITE LOCALE", "DECLARATION DES REVENUS", "SOCIETE", "COLLECTIVITE LOCALE", "PLUS-VALUE", "DEDUCTION", "SALAIRE", "DECES", "PRELEVEMENT EXCEPTIONNEL", "ASSURANCE", "RECONDUCTION", "TRAVAIL FORESTIER", "SERVICE VOTE", "PRODUIT COMMUN", "ARSENAL", "BANQUE", "FORAIN", "CHAMBRE DE METIERS", "PRESOMPTION DE DISTRIBUTION", "ARMEE", "TAXE FONCIERE SUR LES PROPRIETES NON BATIES", "SECTEUR PUBLIC", "DEVELOPPEMENT DU SPORT", "QUOTIENT FAMILIAL", "ASSOCIE", "ANCIEN COMBATTANT", "TELEVISION", "APPORT", "HARMONISATION DE LEGISLATION", "VARIATION", "REMBOURSEMENT", "JEUX", "PLAN D'EPARGNE RETRAITE", "CESSION", "CODE DES DOUANES", "TRANSFERT DE COMPETENCE", "MESURE NOUVELLE", "FRANCAIS D'ALSACE", "TABAC", "DEPENSE DE FORMATION", "CASSETTE", "ANNULATION", "TAUX MAJORE", "COMPTE DE PRET", "AUTORISATION", "OPERATION D'ECHANGE", "ENTREPRISE INDUSTRIELLE", "BENEFICE AGRICOLE FORFAITAIRE", "GROSSISTE", "CREDIT D'IMPOT", "IR", "IS", "REGIME FISCAL", "EXPLOITATION AGRICOLE", "FONDS SPECIAL DE GRANDS TRAVAUX", "FONDS D'ORGANISATION", "DISQUE", "PLAFOND", "CONJOINT", "FUSION", "CODE GENERAL DES IMPOTS", "PER", "RESSOURCE FISCALE", "FCP", "TAXE REGIONALE", "DROIT FIXE", "HANDICAPE", "REDEVANCE", "OBLIGATION DECLARATIVE", "COMPENSATION", "PARC BOTANIQUE", "TAUX NORMAL", "OFFRE PUBLIQUE", "DEPENSE D'EQUIPEMENT", "COMPAGNIE D'ASSURANCE", "DOTATION", "DISTRIBUTION", "ASSOCIATION", "BAREME", "METROPOLE", "TAXE LOCALE", "ANAH", "CGA", "TRESOR PUBLIC", "TRIBUNAL", "EXPLOITANT AGRICOLE", "ENTREPRISE PUBLIQUE", "LUTTE CONTRE LE TERRORISME", "FRANCAIS DE MOSELLE", "RENTE VIAGERE", "IMPOT SUR LES SPECTACLES", "PUBLICITE DE MARQUE", "ACTION", "VALEUR LOCATIVE", "CREDIT EVALUATIF", "LOGEMENT CONVENTIONNE", "AUXILIAIRE DE JUSTICE", "EXIGIBILITE", "CGI", "AVANTAGE EN IMPOT", "REDUCTION", "BON DE REMIS", "CEA", "ILE-DE-FRANCE", "ENTREPRISE", "FONDS DE GARANTIE", "PREFECTURE", "ACTIVITE DE TOURISME", "BUDGET ANNEXE", "ETAT H", "GAEC", "COMMISSION", "RECEVEUR", "ETAT F", "ETAT G", "ENTREPRISE AGRICOLE", "BANDE MAGNETIQUE", "ETABLISSEMENT PRIVE", "ETALEMENT", "CAISSE D'AMORTISSEMENT POUR L'ACIER", "BAIL", "DEPENSE DE FONCTIONNEMENT", "LOCATION", "AFFECTATION", "CEP", "IMPOT DIRECT LOCAL", "CEE", "COUPON COMMUN", "AVOCAT", "FRAIS", "HANDICAPE ADULTE", "BUDGET GENERAL", "FONDS NATIONAL", "CORSE", "CREATION", "MESURE FISCALE", "TAXE SUR LES PRODUITS PETROLIERS", "DEDUCTIBILITE", "PART", "MALADIE", "VEHICULE AUTOMOBILE", "CREDIT", "PENSION D'ORPHELIN", "COMPTE DE COMMERCE", "DROIT D'ENREGISTREMENT", "GOUVERNEMENT ETRANGER", "CONSEIL GENERAL", "DROIT DEPARTEMENTAL D'ENREGISTREMENT", "DECLARATION", "REGION", "ASSURANCE VIE", "DGF", "COMPACT DISC", "PENSIONNE", "TRIBUNAL ADMINISTRATIF", "HOSPITALISATION", "DELAI", "REPARTITION", "TAXE PARAFISCALE", "CENTRE DE GESTION", "EQUIPEMENT", "VERSEMENT", "SOUTIEN FINANCIER", "CONTRAINTE ADMINISTRATIVE", "SOCIETE ANONYME DE GESTION DES STOCKS DE SECURITE", "BAPSA", "NON PERCEPTION", "PAIEMENT", "OUTRE-MER", "APPAREILLAGE", "REPRESSION", "TAXE DE PUBLICITE FONCIERE", "COMPTABILITE", "TELECOMMUNICATION", "PRET", "FONDS NATIONAL POUR LE DEVELOPPEMENT DU SPORT", "DROIT D'ENTREE", "CAPA", "BILAN", "HOPITAL", "COMPTE DE REGLEMENT", "MONTANT", "AFN", "RETRAITE", "CHARGE DE LA PREUVE", "AMORTISSEMENT", "ADMINISTRATION FISCALE", "DROIT DE TIMBRE", "PROFIT", "TSPP", "PARC ZOOLOGIQUE", "TAUX", "CEREALE", "PATRIOTE", "NON CONFORME", "STOCK", "DEPENSE EN CAPITAL", "DIVULGATION", "BENEFICE DISTRIBUABLE", "CONSEIL D'ETAT", "CREDIT PREVISIONNEL", "PUBLICITE", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "PORNOGRAPHIE", "INDEMNITE DE RETRAITE", "CINEMA", "IMPOT SUR LE REVENU", "GAZ DE PETROLE LIQUEFIE", "EMPLOYEUR", "VICTIME DE GUERRE", "DEDUCTION POUR INVESTISSEMENT", "SOCIETE SPORTIVE", "TAXE PROFESSIONNELLE", "PERCEPTION", "OPERATION A CARACTERE TEMPORAIRE", "REFRACTAIRE", "ABATTEMENT", "TVA", "DEPENSE ORDINAIRE", "COMPTE D'AFFECTATION SPECIALE", "INDEMNITE", "IMMEUBLE INDUSTRIEL", "BENEFICE AGRICOLE", "COMPENSATION FINANCIERE", "FSGT", "FOIRE", "ENTREPRISE COMMERCIALE", "SINISTRE", "ETABLISSEMENT", "FRAIS GENERAUX", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "LOGEMENT LOCATIF", "REVENU", "COMPTE SPECIAL DU TRESOR", "IMPOSITION", "TAXE POUR FRAIS", "DROIT DE BAIL", "GROUPEMENT DE COMMUNES", "CALCUL", "CAISSE DE CREDIT MUNICIPAL", "TAXE SUR LES CEREALES", "TAXE SUR LES HUILES", "IMPOT SUR LES SOCIETES", "IMPOT", "TAXE SPECIALE D'EQUIPEMENT", "TAUX REDUIT", "SALARIE", "TERRORISME", "COURTAGE", "OPERATION DEFINITIVE", "CONTROLE", "VALIDATION LEGISLATIVE", "EPARGNE", "VOITURE PARTICULIERE", "MATERIEL MILITAIRE", "MISE EN DEMEURE", "SMI", "EQUILIBRE GENERAL", "IEDOM", "FUSION DE COMMUNE", "FONDS COMMUN DE PLACEMENT", "TAXE SUR LA VALEUR AJOUTEE", "DOM", "PUBLICATION", "INDEMNISATION", "PROVISION", "CONSEIL CONSTITUTIONNEL", "CESSATION D'ACTIVITE", "ASSISTANCE", "COMPTABLE", "ETABLISSEMENT HOSPITALIER", "AUXILIAIRE MEDICAL", "TAXE INTERIEURE DE CONSOMMATION", "COMPTE SPECIAL", "ARRERAGE", "AUTORISATION DE PROGRAMME", "PRELEVEMENT", "APL", "GAZOLE", "AIDE PERSONNALISEE AU LOGEMENT", "DIVIDENDE", "SAGESS", "DOTATION GLOBALE DE FONCTIONNEMENT", "REVALORISATION", "ACTE", "ECHANGE", "AUTORISATION DE DECOUVERT", "TARIF", "MAJORATION", "SPECTACLE CINEMATOGRAPHIQUE", "GPL", "DECORATION", "FRANCAIS RAPATRIE", "TITRE DE RECONNAISSANCE DE LA NATION", "FINANCEMENT", "CREDIT DE PAIEMENT" ] }, "TITREFULL": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000317543", "NOR": "ECOX8700122L", "NUM": "87-1060", "DATE_PUBLI": "1987-12-31", "DATE_TEXTE": "1987-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1987", "PAGE_DEB_PUBLI": 15485 } }, "META_COMMUN": { "ID": "JORFTEXT000000317543", "URL": "texte/version/JORF/TEXT/00/00/00/31/75/JORFTEXT000000317543.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/1987/12/30/ECOX8700122L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9871060", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/1987/12/30/87-1060/jo/texte" } } }, "RECT": { "CONTENU": "RECT. JO DU 26-01-1988 P1243" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000317543", "cible": true, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275141", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275141", "liens_entrants": true }

Article 35 AUTONOME PERIME, en vigueur du 01/01/1988 au 01/09/2007 (Loi n°87-1060 du 30 décembre 1987 de finances pour 1988)