{ "article": { "LEGIARTI000006275220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006275220", "URL": "article/LEGI/ARTI/00/00/06/27/52/LEGIARTI000006275220.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDYXXXXXX026AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687676", "#text": "Loi 87-1061 1987-12-30 Finances rectificative pour 1987 JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006308074", "@num": "199 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311306", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000687676", "@nor": "ECOX8700165L", "@num": "87-1061", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000687676", "@c_titre_court": "Loi n°87-1061 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1061 du 30 décembre 1987 de finances rectificative pour 1987 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068984", "@c_titre_court": "Loi n° 87-1061 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275220", "@fin": "2999-01-01", "@num": "26", "@etat": "VIGUEUR", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001492317", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Alinéa modificateur
\n
Cette disposition s'applique à compter de l'imposition des revenus de 1988.
\n
II. Paragraphe modificateur
" } }, "LEGIARTI000006308074": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "199 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006308074", "URL": "article/LEGI/ARTI/00/00/06/30/80/LEGIARTI000006308074.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0199ATXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 199 sexies 1° b, 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 17 E", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000336325", "#text": "Décret 84-269 1984-04-11", "@sens": "source", "@cidtexte": "JORFTEXT000000336325", "@numtexte": "84-269", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-11" }, { "@id": "LEGIARTI000006275220", "@num": "26", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 26 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@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": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGITEXT000029435827", "#text": "ARRÊTÉ du 10 juin 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029434890", "@nortexte": "FCPE1408345A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-06-10" }, { "@id": "LEGIARTI000033760650", "@num": "157", "#text": "LOI n° 2016-1917 du 29 décembre 2016 - art. 157 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000043461922", "@num": "1", "#text": "Arrêté du 26 avril 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043459827", "@nortexte": "LOGL1934009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-04-26" }, { "@id": "LEGIARTI000045919272", "@num": "2", "#text": "Décret n°2022-892 du 14 juin 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000045918190", "@nortexte": "APHA2206385D", "@numtexte": "2022-892", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-14" }, { "@id": "LEGIARTI000006797039", "@num": "L241-1", "#text": "Code de l'action sociale et des familles - art. L241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000044399295", "@num": "L344-5", "#text": "Code de l'action sociale et des familles - art. L344-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038314619", "@num": "L531-7", "#text": "Code de l'action sociale et des familles - art. L531-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019414081", "@num": "L546-7", "#text": "Code de l'action sociale et des familles - art. L546-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694476", "@num": "R471-5", "#text": "Code de l'action sociale et des familles - art. R471-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037362463", "@num": "R471-5-2", "#text": "Code de l'action sociale et des familles - art. R471-5-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033706572", "@num": "D542-11", "#text": "Code de la sécurité sociale. - art. D542-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033706565", "@num": "D755-15", "#text": "Code de la sécurité sociale. - art. D755-15 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288474", "@num": "L136-7", "#text": "Code de la sécurité sociale. - art. L136-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046833014", "@num": "R821-4", "#text": "Code de la sécurité sociale. - art. R821-4", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051218319", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046674017", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213369", "@num": "200-0 A", "#text": "Code général des impôts, CGI. - art. 200-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047288653", "@num": "990 I", "#text": "Code général des impôts, CGI. - art. 990 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766070", "@num": "95 ZN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZN (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029437331", "@num": "17 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191605", "@fin": "1997-04-11", "#text": "Réduction d'impôt accordée au titre de certaines primes d'assurances.", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179577", "@fin": "2999-01-01", "#text": "II : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162525", "@fin": "2999-01-01", "#text": "Section V : Calcul de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308073", "@fin": "1987-12-31", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308074", "@fin": "1996-05-12", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308075", "@fin": "1997-04-11", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308076", "@fin": "2002-01-01", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308077", "@fin": "2002-12-31", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308078", "@fin": "2003-12-31", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308079", "@fin": "2005-02-12", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006308080", "@fin": "2024-01-01", "@num": "199 septies", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048806424", "@fin": "2999-01-01", "@num": "199 septies", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsqu'elles n'entrent pas en compte pour l'évaluation des revenus des différentes catégories, les dépenses suivantes effectuées par un contribuable ouvrent droit à une réduction d'impôt sur le revenu :
\n 1° Primes afférentes aux contrats d'assurances dont l'exécution dépend de la durée de la vie humaine, lorsque ces contrats comportent la garantie d'un capital en cas de vie et sont d'une durée effective au moins égale à six ans, ou bien comportent la garantie d'une rente viagère avec jouissance effectivement différée d'au moins six ans, quelle que soit la date de la souscription. Ces primes ouvrent droit à réduction d'impôt dans la limite de 4000 F, majorée de 1000 F par enfant à charge ; ces limites s'appliquent à l'ensemble des contrats souscrits par les membres d'un même foyer fiscal.
\n A compter de l'imposition de 1984, la réduction d'impôt est calculée sur la fraction de la prime représentative de l'opération d'épargne. Un décret fixe les modalités de détermination de cette fraction de prime (1) ;
\n 2° Primes afférentes à des contrats d'assurances en cas de décès, lorsque ces contrats garantissent le versement d'un capital ou d'une rente viagère à un enfant de l'assuré atteint d'une infirmité qui l'empêche, soit de se livrer, dans des conditions normales de rentabilité, à une activité professionnelle, soit, s'il est âgé de moins de dix-huit ans, d'acquérir une instruction ou une formation professionnelle d'un niveau normal ; Primes définies au 1°, lorsqu'elles sont afférentes à des contrats destinés à garantir le versement d'un capital ou d'une rente viagère à l'assuré atteint, lors de la conclusion du contrat, d'une infirmité qui l'empêche de se livrer, dans des conditions normales de rentabilité, à une activité professionnelle (2). Les conditions d'application de ces dispositions sont, en tant que de besoin, fixées par décret. Ces primes ouvrent droit à réduction d'impôt dans la limite de 7000 F, majorée de 1500 F par enfant à charge ; ces limites s'appliquent à l'ensemble des contrats souscrits par les membres d'un même foyer fiscal ;
\n
\n
3° Un arrêté du ministre de l'économie et des finances (2) définit les justifications auxquelles est subordonné le bénéfice de la réduction d'impôt.
\n
\n (1) Décret n° 84-269 du 11 avril 1984 (J.O. du 13).
\n (2) Cette disposition s'applique à compter de l'imposition des revenus de 1988.
\n (3) Annexe IV, art. 17 E.
" } }, "LEGIARTI000006311306": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "995", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006311306", "URL": "article/LEGI/ARTI/00/00/06/31/13/LEGIARTI000006311306.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0995AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1032", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 262 II 4°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275220", "@num": "26", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 26 (V) JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000030307753", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162858", "@fin": "1989-01-01", "#text": "TAXE SUR LES CONVENTIONS D'ASSURANCES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147168", "@fin": "1989-01-01", "#text": "AUTRES DROITS ET TAXES", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133879", "@fin": "1989-01-01", "#text": "ENREGISTREMENT, PUBLICITE FONCIERE ET TIMBRE", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048571693", "@fin": "1979-07-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311303", "@fin": "1983-12-30", "@num": "995", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311304", "@fin": "1985-01-01", "@num": "995", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006311305", "@fin": "1987-12-31", "@num": "995", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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Sont exonérés de la taxe spéciale sur les conventions d'assurances :

1° Les réassurances, sous réserve de ce qui est dit à l'article 1000;

2° Les assurances bénéficiant, en vertu de dispositions exceptionnelles, de l'exonération des droits de timbre et d'enregistrement sauf celles souscrites auprès des sociétés ou caisses d'assurances mutuelles agricoles visées à l'article 1032. Toutefois, les contrats souscrits auprès de ces sociétés ou caisses couvrant les risques de toute nature afférents aux récoltes, cultures, cheptel vif, cheptel mort, bâtiments affectés aux exploitations agricoles et exclusivement nécessaires au fonctionnement de celles-ci ainsi que les contrats d'assurance maladie complémentaire souscrits auprès de ces mêmes organismes demeurent exonérés ;

Le régime défini à la deuxième phrase du premier alinéa s'applique notamment aux camions, camionnettes, fourgonnettes à utilisations exclusivement utilitaires ;

3° Les contrats d'assurance sur corps et facultés des navires de commerce et des navires de pêche souscrits contre les risques de toute nature de navigation maritime;

4° Les contrats d'assurance sur corps des aéronefs souscrits par les compagnies de navigation aérienne mentionnées à l'article 262-II-4° contre les risques, de toute nature, de navigation aérienne;

5° Les contrats d'assurances en cas de décès qui garantissent le versement d'un capital ou d'une rente viagère à un enfant de l'assuré atteint d'une infirmité qui l'empêche, soit de se livrer dans des conditions normales de rentabilité à une activité professionnelle, soit, s'il est âgé de moins de dix-huit ans, d'acquérir une instruction ou une formation professionnelle d'un niveau normal;

5° bis Les contrats d'assurance en cas de vie qui garantissent le versement d'un capital ou d'une rente viagère à l'assuré atteint d'une infirmité qui l'empêche de se livrer dans des conditions normales de rentabilité à une activité professionelle ;

6° Les contrats d'assurances sur les risques de gel et de tempêtes sur récoltes ou sur bois sur pied.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006308074", "cible": false, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275220", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006311306", "cible": false, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275220", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000687676": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 17, ART. 33" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000339926", "#text": "Ordonnance n°82-283 du 26 mars 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000521647", "#text": "Ordonnance n°85-1186 du 13 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521647", "@numtexte": "85-1186", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1985-11-13" }, { "@id": "JORFTEXT000000699983", "#text": "Décret n°87-220 du 31 mars 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000699983", "@numtexte": "87-220", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-31" }, { "@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": "JORFTEXT000000508818", "#text": "Loi n°87-549 du 16 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508818", "@nortexte": "SERX8700099L", "@numtexte": "87-549", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-16" }, { "@id": "JORFTEXT000000333241", "#text": "Décret n°87-609 du 31 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000333241", "@nortexte": "BUDB8710028D", "@numtexte": "87-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-07-31" }, { "@id": "JORFTEXT000000687566", "#text": "Décret n°87-784 du 28 septembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000687566", "@nortexte": "BUDB8750069D", "@numtexte": "87-784", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-28" }, { "@id": "JORFTEXT000000696635", "#text": "Décision Européenne n°87-239 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696635", "@nortexte": "CSCX8798691S", "@numtexte": "87-239", "@typelien": "MODIFIE", "@naturetexte": "DECISION", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000696090", "#text": "Décret n°87-1094 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696090", "@nortexte": "BUDB8710085D", "@numtexte": "87-1094", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006068984", "#text": "Loi n°87-1061 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275195", "@num": "1", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275204", "@num": "10", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 10 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275205", "@num": "11", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275206", "@num": "12", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275207", "@num": "13", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275208", "@num": "14", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275211", "@num": "17", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275212", "@num": "18", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275213", "@num": "19", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275196", "@num": "2", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275214", "@num": "20", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275216", "@num": "22", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275220", "@num": "26", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275221", "@num": "27", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275222", "@num": "28", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275224", "@num": "30", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275225", "@num": "31", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275226", "@num": "32", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275227", "@num": "33", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 33 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275198", "@num": "4", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275199", "@num": "5", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275200", "@num": "6", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275201", "@num": "7", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 7 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275202", "@num": "8", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 8 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275203", "@num": "9", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000843784", "#text": "Circulaire du 25 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000843784", "@nortexte": "REFC8800004C", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1988-01-25" }, { "@id": "JORFTEXT000000512341", "#text": "Décret n°88-90 du 28 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000512341", "@nortexte": "BUDB8830006D", "@numtexte": "88-90", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-28" }, { "@id": "JORFTEXT000000841819", "#text": "Arrêté du 5 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000841819", "@nortexte": "BUDB8870000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-05" }, { "@id": "JORFTEXT000000691668", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066599", "#text": "Décret n°88-438 du 25 avril 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGITEXT000006066599", "#text": "Décret n°88-438 du 25 avril 1988 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325502", "@num": "1", "#text": "Décret n°88-438 du 25 avril 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "LEGIARTI000006325502", "@num": "1", "#text": "Décret n°88-438 du 25 avril 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000691668", "@nortexte": "BUDF8810049D", "@numtexte": "88-438", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-04-25" }, { "@id": "JORFTEXT000000866468", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGITEXT000006066696", "#text": "Décret n°88-593 du 6 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325526", "@num": "1", "#text": "Décret n°88-593 du 6 mai 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325527", "@num": "2", "#text": "Décret n°88-593 du 6 mai 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "LEGIARTI000006325528", "@num": "3", "#text": "Décret n°88-593 du 6 mai 1988 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000866468", "@nortexte": "ECOX8810341D", "@numtexte": "88-593", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@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": "JORFTEXT000000177642", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000177642", "@nortexte": "BUDB9210102A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318835", "@num": "35", "#text": "Loi n° 93-859 du 22 juin 1993 - art. 35 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362947", "@nortexte": "BUDX9300070L", "@numtexte": "93-859", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000208631", "#text": "DECRET98-1305", "@sens": "cible", "@cidtexte": "JORFTEXT000000208631", "@nortexte": "ECOT9801033D", "@numtexte": "98-1305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000210199", "#text": "DECRET99-213", "@sens": "cible", "@cidtexte": "JORFTEXT000000210199", "@nortexte": "ECOI9801100D", "@numtexte": "99-213", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-03-19" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006312268", "@num": "1599 decies", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312272", "@num": "1599 undecies", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296754", "@num": "46 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312267", "@num": "1599 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312271", "@num": "1599 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308831", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308832", "@num": "227", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 227 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307665", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302911", "@num": "39 octies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@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°87-1061 du 30 décembre 1987", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1987", "LOI DE FINANCES RECTIFICATIVE", "COLLECTIF BUDGETAIRE", "SANCTION", "INVESTISSEMENT", "PRIME", "RADIO", "NON CONFORME", "DROIT DE CONSOMMATION", "LOI DE FINANCES RECTIFICATIVE POUR 1987", "SOCIETE", "EQUILIBRE BUDGETAIRE", "DEPENSE EN CAPITAL", "RENTE VIAGERE", "PLUS-VALUE", "FONCTIONNAIRE DES DOUANES", "DEDUCTION", "COMMUNE", "TIMBRE", "IMPOT SUR LES SPECTACLES", "PROFESSION", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "SERVICE CIVIL", "AMENDE", "COTISATION", "ASSURANCE", "IMPOT SUR LE REVENU", "VEHICULE A MOTEUR", "SAINT-MARTIN", "ENERGIE ATOMIQUE", "INSTALLATION NUCLEAIRE DE BASE", "INVALIDITE", "DROIT D'USAGE", "BANQUE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "REDUCTION", "ABATTEMENT", "TVA", "VENTE", "PENALITE", "CHAMBRE DE COMMERCE ET D'INDUSTRIE", "COMPTE D'AFFECTATION SPECIALE", "DEPENSE ORDINAIRE", "NOUVELLE-CALEDONIE", "AVOIR FISCAL", "COMITE DEPARTEMENTAL", "ENTREPRISE INDUSTRIELLE ET COMMERCIALE", "ENTREPRISE", "BIEN IMMOBILIER", "PLAFOND LEGAL DE DENSITE", "RAPPORT", "TAXE ADDITIONNELLE", "RATIFICATION", "TELEVISION", "DEPASSEMENT", "BUDGET ANNEXE", "CONTRAT D'ASSURANCE", "TAUX DE PRELEVEMENT", "RELEVEMENT", "PLAN D'EPARGNE RETRAITE", "VOITURE DE SOCIETE", "LEGION D'HONNEUR", "EXPLOITATION", "CONTRIBUTION FONCIERE", "LOTO SPORTIF", "CESSION", "BAS SALAIRE", "TAXE POUR FRAIS", "CODE DES DOUANES", "GROUPEMENT DE COMMUNES", "TABAC", "CEE", "RENTE", "MONNAIES ET MEDAILLES", "FISCALITE IMMOBILIERE", "CREDIT D'AVANCE", "ANNULATION", "BUDGET GENERAL", "CORSE", "GROUPEMENT D'INTERET ECONOMIQUE", "PRECOMPTE", "MESURE FISCALE", "ACTION EDUCATIVE", "HARTUI", "IMPOT", "IMPOT SUR LES SOCIETES", "COMBUSTIBLE", "INFIRMITE", "TAUX REDUIT", "ZONE D'ENTREPRISE", "PERMIS DE CONSTRUIRE", "CHEVAL DE COURSE", "ETRANGER", "IMPRIMERIE NATIONALE", "PLAN D'EPARGNE", "ASSURANCE VIE", "ASSURE", "EPARGNE", "CREDIT D'IMPOT", "DGD", "ENREGISTREMENT", "CONGE", "DGI", "RELGE BUDGETAIRE", "ENTREPRISE FRANCAISE", "IS", "CHEQUE-VACANCES", "TAXE D'APPRENTISSAGE", "IEDOM", "GIE", "JEU", "DOM", "APPEL", "REPARTITION", "TIC", "IMPLANTATION COMMERCIALE", "COMMUNICATION", "IMPLANTATION A L'ETRANGER", "LOTO NATIONAL", "PLAFOND", "TAXE DE CONSOMMATION", "CONJOINT", "INDEMNISATION", "RAPATRIE", "ORPHELIN", "VERSEMENT", "BIC", "CCI", "PTT", "JO", "CODE DE L'URBANISME", "CONSEIL CONSTITUTIONNEL", "ZAC", "CULTURE", "CODE GENERAL DES IMPOTS", "PER", "ELEVAGE", "ANNEXE", "REDEVANCE", "AGRICULTURE", "VIGNETTE", "QUADELOUPE", "SERVICE MILITAIRE", "ZONE FRANCHE", "LOI ORGANIQUE", "DOTATION GLOBALE DE FONCTIONNEMENT", "BENEFICE INDUSTRIEL ET COMMERCIAL", "ACTION SOCIALE", "CREATION D'ENTREPRISE", "INTERIEUR", "ACTION CULTURELLE", "TARIF", "PLD", "ARRET DEFINITIF", "OUVERTURE", "TAXE", "RETRAITE", "JUSTICE", "SANCTION PECUNIAIRE", "PENSION", "DROIT DE TIMBRE", "BAREME", "DROIT FISCAL", "TOM", "COOPERATION", "CERTIFICAT D'IMMATRICULATION" ] }, "TITREFULL": "Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687676", "NOR": "ECOX8700165L", "NUM": "87-1061", "DATE_PUBLI": "1987-12-31", "DATE_TEXTE": "1987-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1987", "PAGE_DEB_PUBLI": 15473, "PAGE_FIN_PUBLI": 15784 } }, "META_COMMUN": { "ID": "JORFTEXT000000687676", "URL": "texte/version/JORF/TEXT/00/00/00/68/76/JORFTEXT000000687676.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9871061" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000687676", "cible": true, "cidtexte": "JORFTEXT000000687676", "id": "LEGIARTI000006275220", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275220", "liens_entrants": true }

Article 26 AUTONOME VIGUEUR, en vigueur depuis le 31/12/1987 (Loi n°87-1061 du 30 décembre 1987 DE FINANCES RECTIFICATIVE POUR 1987)