{ "article": { "LEGIARTI000006275449": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275449", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275449.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX016AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 Finances pour 1989 JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006299870", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299891", "@num": "404 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 404 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307889", "@num": "151 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312129", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312229", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312239", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310748", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310762", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310769", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310495", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310503", "@num": "812-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812-0 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000508832", "@nor": "ECOX8800121L", "@num": "88-1149", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000508832", "@c_titre_court": "Loi n°88-1149 du 23 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1149 du 23 décembre 1988 de Finances pour 1989 (1)", "@debut": "1988-12-28", "@id_txt": "LEGITEXT000006069028", "@c_titre_court": "Loi n° 88-1149 du 23 décembre 1988" } ], "@date_publi": "1988-12-28", "@date_signature": "1988-12-23" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006275449", "@fin": "2007-09-01", "@num": "16", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686664", "@fin": "2999-01-01", "@num": "16", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Alinéas modificateurs
\n
4. Les dispositions du présent paragraphe sont applicables aux actes passés et aux conventions conclues à compter du 1er octobre 1988.
\n
II. et III. Paragraphes modificateurs
\n
" } }, "LEGIARTI000006299870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-07-07", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299870", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0396AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1717", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 809 I 3°, II", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code rural 686", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006672369", "@num": "30", "#text": "Décret n°62-261 du 10 mars 1962 - art. 30 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000305698", "@numtexte": "62-261", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-03-10" }, { "@id": "LEGIARTI000006398614", "@num": "88", "#text": "Loi n°67-563 du 13 juillet 1967 - art. 88 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000878028", "@numtexte": "67-563", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1967-07-13" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1989, incorporée à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGITEXT000021060472", "#text": "Arrêté du 3 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000021060477", "@num": "2", "#text": "Arrêté du 3 septembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021059829", "@nortexte": "BCFL0921004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-03" }, { "@id": "LEGIARTI000006299892", "@num": "404 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299734", "@num": "404 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299735", "@num": "404 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299736", "@num": "404 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 404 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852294", "@num": "398", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048852254", "@num": "404 A", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 404 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179428", "@fin": "2999-01-01", "#text": "1 : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299867", "@fin": "1980-12-09", "@num": "396", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299868", "@fin": "1985-03-24", "@num": "396", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299869", "@fin": "1989-07-14", "@num": "396", "@etat": "MODIFIE", "@debut": "1985-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299870", "@fin": "1990-07-07", "@num": "396", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299871", "@fin": "1994-09-02", "@num": "396", "@etat": "MODIFIE", "@debut": "1990-07-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299872", "@fin": "2001-03-31", "@num": "396", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299873", "@fin": "2006-01-01", "@num": "396", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299874", "@fin": "2008-04-03", "@num": "396", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618038", "@fin": "2010-05-08", "@num": "396", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022343738", "@fin": "2999-01-01", "@num": "396", "@etat": "VIGUEUR", "@debut": "2010-05-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le crédit de paiement fractionné prévu à l'article 1717 du code général des impôts est applicable aux droits d'enregistrement, à la taxe de publicité foncière et aux taxes additionnelles exigibles en raison :

1° des mutations par décès ;

2° des apports en société prévus aux articles 809-I-3° 809-II et au 1° du I de l'article 812 du code précité ;

3° des acquisitions effectuées dans le cadre des dispositions de l'article 88 de la loi n° 67-563 du 13 juillet 1967 sur le règlement judiciaire la liquidation des biens la faillite personnelle et les banqueroutes ;

4° des paiements d'indemnités entre officiers publics et ministériels par suite de suppression d'offices ;

5° des acquisitions effectuées par des Français rapatriés d'outre-mer à l'aide des prêts de reclassement prévus à l'article 30 du décret n° 62-261 modifié du 10 mars 1962 et de celles effectuées par des migrants agricoles à l'aide de prêts consentis dans le cadre des dispositions de l'article 686 du code rural au profit d'agriculteurs dont la qualité de migrant a été reconnue par le ministre de l'agriculture.

6° (Abrogé).

" } }, "LEGIARTI000006299891": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "404 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006299891", "URL": "article/LEGI/ARTI/00/00/06/29/98/LEGIARTI000006299891.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0404ADXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 809 II, I 3°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812 I 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 396 2 °", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988, incorporée à l'annexe 3 le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191473", "@fin": "1994-09-02", "#text": "Apports en société.", "@debut": "1980-12-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179430", "@fin": "2999-01-01", "#text": "3 : Dispositions particulières", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162342", "@fin": "2999-01-01", "#text": "B : Mutations de propriété ou apports en société", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146886", "@fin": "2999-01-01", "#text": "III : Paiement fractionné ou différé des droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133767", "@fin": "2999-01-01", "#text": "Section III : Enregistrement, publicité foncière, timbre", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299889", "@fin": "1980-12-09", "@num": "404 C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299890", "@fin": "1989-07-14", "@num": "404 C", "@etat": "MODIFIE", "@debut": "1980-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299891", "@fin": "1994-09-02", "@num": "404 C", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006299892", "@fin": "2999-01-01", "@num": "404 C", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits et taxes exigibles sur les apports en société et dont le paiement est fractionné en application des dispositions de l'article 396-2° sont acquittés :
\n
- en trois annuités égales lorsqu'il s'agit d'opérations prévues au II de l'article 809 et au 1° du I de l'article 812 du code général des impôts ;
\n
- en cinq annuités égales lorsqu'il s'agit d'apports prévus à l'article 809-I-3° du même code.
" } }, "LEGIARTI000006307889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "151 nonies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006307889", "URL": "article/LEGI/ARTI/00/00/06/30/78/LEGIARTI000006307889.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0151ALXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 38", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 72", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 8 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 93", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273471", "@num": "4", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000020194692", "@num": "238 quater E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029775566", "@num": "151 sexies", "#text": "Code général des impôts, CGI. - art. 151 sexies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988292", "@num": "1763", "#text": "Code général des impôts, CGI. - art. 1763 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988080", "@num": "199 ter B", "#text": "Code général des impôts, CGI. - art. 199 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041467953", "@num": "210-0 A", "#text": "Code général des impôts, CGI. - art. 210-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868633", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815713", "@num": "70", "#text": "Code général des impôts, CGI. - art. 70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029626071", "@num": "74-0 E ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 E ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297925", "@num": "41-0 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41-0 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197422", "@fin": "1989-12-30", "#text": "1 sexies : Contribuables exerçant leur activité professionnelle dans le cadre d'une société de personnes.", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191824", "@fin": "1990-06-15", "#text": "VIII : Dispositions communes aux différentes catégories de revenus", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179573", "@fin": "1997-04-11", "#text": "1ere Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307887", "@fin": "1983-12-30", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307888", "@fin": "1988-12-28", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307889", "@fin": "1989-12-30", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307890", "@fin": "2003-12-31", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307891", "@fin": "2005-12-31", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307892", "@fin": "2007-12-29", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014555", "@fin": "2008-04-03", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018620136", "@fin": "2008-12-29", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020033993", "@fin": "2009-01-01", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058444", "@fin": "2009-04-10", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549378", "@fin": "2018-01-01", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036429038", "@fin": "2018-06-23", "@num": "151 nonies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037099936", "@fin": "2999-01-01", "@num": "151 nonies", "@etat": "VIGUEUR", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'un contribuable exerce son activité professionnelle dans le cadre d'une société dont les bénéfices sont, en application des articles 8 et 8 ter, soumis en son nom à l'impôt sur le revenu dans la catégorie des bénéfices agricoles réels, des bénéfices industriels ou commerciaux ou des bénéfices non commerciaux, ses droits ou parts dans la société sont considérés notamment pour l'application des articles 38, 72 et 93, comme des éléments d'actif affectés à l'exercice de la profession.
\n
\n
II. En cas de transmission à titre gratuit à une personne physique de droits sociaux considérés, en application du I, comme des éléments d'actif affectés à l'exercice de la profession, la plus-value n'est pas immédiatement imposée si le bénéficiaire de la transmission prend l'engagement de calculer la plus-value réalisée à l'occasion de la cession ou de la transmission ultérieure de ces droits par rapport à leur valeur d'acquisition par le précédent associé.
\n
\n III. En cas d'assujettissement à l'impôt sur les sociétés d'une société visée au paragraphe I ou de sa transformation en société passible de cet impôt, l'imposition de la plus-value constatée est reportée à la date de cession, de rachat ou d'annulation des parts ou actions de l'associé. Ce report est maintenu en cas de transmission, à titre gratuit, des parts ou actions de l'associé à une personne physique si celle-ci prend l'engagement de déclarer en son nom cette plus-value lors de la cession, du rachat ou de l'annulation de ces parts ou actions.
\n Ces dispositions s'appliquent aux plus-values constatées à compter du 1er janvier 1988.
" } }, "LEGIARTI000006310495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "812", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310495", "URL": "article/LEGI/ARTI/00/00/06/31/04/LEGIARTI000006310495.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0812AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 108", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 810 I", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 812-0 A 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 813", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000314452", "#text": "Loi 50-135 1950-01-31 art. 16 IV 1 al. dernier", "@sens": "source", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "#text": "Loi 54-504 1954-04-10 art. 31", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 52 I, III, art. 53 I, III", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197332", "@fin": "2999-01-01", "#text": "1 : Augmentations de capital", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. 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I. - 1° Sous réserve de ce qui est dit à l'article 813, le droit établi par l'article 810-I est perçu au taux de 3 % lorsqu'il s'applique aux actes portant augmentation, au moyen de l'incorporation de bénéfices, de réserves ou de provisions de toute nature, du capital des sociétés visées à l'article 108 ;

1° bis (Abrogé).

2° Toutefois, l'augmentation de capital par l'incorporation de bénéfices, de réserves ou de provisions de toute nature est exonérée du droit prévu au 1° lorsque l'une des conditions ci-après se trouve remplie :

a. L'acte constate en même temps une augmentation de capital en numéraire pour un montant au moins égal à celui des sommes incorporées ;

b. L'acte mentionne expressément que l'opération fait suite à une augmentation de capital en numéraire, d'un montant au moins égal, réalisée moins d'un an avant la date de l'acte ;

c. L'acte contient l'engagement de la société de procéder à une augmentation de capital en numéraire, d'un montant au moins égal, dans le délai d'un an à compter de la date de l'acte ;

2° bis. (Abrogé).

3° (Disposition périmée).

II. - Le droit d'apport en société demeure exigible au taux prévu à l'article 810-I lorsque les bénéfices, réserves ou provisions incorporés au capital ont déjà supporté, à raison de l'exploitation antérieure sous forme de société de personnes, soit l'impôt sur les bénéfices industriels et commerciaux et l'impôt général sur le revenu, soit l'impôt sur le revenu des personnes physiques (1) ou l'impôt sur les sociétés, soit la taxe spéciale de 12 % instituée par l'article 16-IV-1, dernier alinéa, de la loi n° 50-135 du 31 janvier 1950, ou celle de 8 % instituée par l'article 31 de la loi n° 54-404 du 10 avril 1954, ou celle de 6 % instituée par l'article 52-I et III de la loi n° 59-1472 du 28 décembre 1959, ou celle de 3 % instituée par l'article 53-I et III de cette dernière loi.

(1) A compter du 1er janvier 1971, l'impôt sur le revenu des personnes physiques a pris la dénomination d'impôt sur le revenu.

\n
" } }, "LEGIARTI000006310503": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "812-0 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310503", "URL": "article/LEGI/ARTI/00/00/06/31/05/LEGIARTI000006310503.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0812ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Instruction 1992-06-01 7H-1-92", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006318144", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "#text": "Modification directe incorporée dans l'édition du 4 juillet 1992", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197332", "@fin": "2999-01-01", "#text": "1 : Augmentations de capital", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191752", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certaines conventions", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179725", "@fin": "2999-01-01", "#text": "VII : Actes et conventions concernant les sociétés, personnes morales et groupements", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000006310501", "@fin": "1986-07-31", "@num": "812-0 A", "@etat": "MODIFIE", "@debut": "1985-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310502", "@fin": "1988-12-28", "@num": "812-0 A", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310503", "@fin": "1991-12-31", "@num": "812-0 A", "@etat": "ABROGE", "@debut": "1988-12-28", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont exonérés du droit d'apport :
\n
1° Les augmentations de capital en numéraire et les augmentations de capital résultant de la conversion d'obligations en actions ;
\n
2° (Abrogé).
" } }, "LEGIARTI000006310748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "719", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310748", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0719AAXXXXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 16 I 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000018617892", "@num": "41-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-00 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046673777", "@num": "151 septies A", "#text": "Code général des impôts, CGI. - art. 151 septies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304104", "@num": "238 quaterdecies", "#text": "Code général des impôts, CGI. - art. 238 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846440", "@num": "722 bis", "#text": "Code général des impôts, CGI. - art. 722 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310763", "@num": "724", "#text": "Code général des impôts, CGI. - art. 724 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305304", "@num": "724 bis", "#text": "Code général des impôts, CGI. - art. 724 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310771", "@num": "725", "#text": "Code général des impôts, CGI. - art. 725 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986520", "@num": "810", "#text": "Code général des impôts, CGI. - art. 810 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197310", "@fin": "2999-01-01", "#text": "1 : Régime normal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191737", "@fin": "2999-01-01", "#text": "A : Cessions de fonds de commerce et de clientèles et conventions assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048470480", "@fin": "1952-07-11", "@num": "719", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049438600", "@fin": "1955-05-08", "@num": "719", "@etat": "MODIFIE", "@debut": "1952-07-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049692631", "@fin": "1979-07-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1955-05-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310743", "@fin": "1983-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310744", "@fin": "1983-12-30", "@num": "719", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310745", "@fin": "1987-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310746", "@fin": "1988-01-06", "@num": "719", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310747", "@fin": "1988-12-28", "@num": "719", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310748", "@fin": "1990-06-15", "@num": "719", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310749", "@fin": "1991-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310750", "@fin": "1993-06-23", "@num": "719", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310751", "@fin": "1996-05-12", "@num": "719", "@etat": "MODIFIE", "@debut": "1993-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310752", "@fin": "2000-03-31", "@num": "719", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310753", "@fin": "2002-01-01", "@num": "719", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310754", "@fin": "2004-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310755", "@fin": "2005-12-31", "@num": "719", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310756", "@fin": "2008-08-06", "@num": "719", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019291809", "@fin": "2999-01-01", "@num": "719", "@etat": "VIGUEUR", "@debut": "2008-08-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mutations de propriété à titre onéreux de fonds de commerce ou de clientèles sont soumises à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250 000 F, le calcul de ce droit s'effectue après un abattement de 100 000 F ; lorsque cette assiette est supérieure à 250 000 F sans excéder 350 000 F, l'abattement est de 50 000 F..
\n
Le droit est perçu sur le prix de la vente de l'achalandage, de la cession du droit au bail et des objets mobiliers ou autres servant à l'exploitation du fonds. Ces objets doivent donner lieu à un inventaire, détaillé et estimatif, dans un état distinct dont trois exemplaires, rédigés sur des formules spéciales fournies par l'administration, doivent rester déposés à la recette où la formalité est requise.
" } }, "LEGIARTI000006310762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "724", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310762", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0724AAXXXXXAF" } }, "NOTA": { "CONTENU": "
.
\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 16 I 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006313401", "@num": "1964", "#text": "Code général des impôts, CGI. - art. 1964 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304104", "@num": "238 quaterdecies", "#text": "Code général des impôts, CGI. - art. 238 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191738", "@fin": "2999-01-01", "#text": "B : Cessions d'offices publics et ministériels", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048470662", "@fin": "1979-07-01", "@num": "724", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310757", "@fin": "1983-01-01", "@num": "724", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310758", "@fin": "1983-12-30", "@num": "724", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310759", "@fin": "1987-01-01", "@num": "724", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310760", "@fin": "1988-01-06", "@num": "724", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310761", "@fin": "1988-12-28", "@num": "724", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310762", "@fin": "1990-06-15", "@num": "724", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310763", "@fin": "2999-01-01", "@num": "724", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les traités ou conventions ayant pour objet la transmission à titre onéreux d'un office sont soumis à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250.000 F, le calcul de ce droit s'effectue après un abattement de 100.000 F ; lorsque cette assiette est supérieure à 250.000 F sans excéder 350.000 F, l'abattement est de 50.000 F.

II. - En cas de création de nouvelles charges ou de nomination de nouveaux titulaires sans présentation, par suite de destitution ou pour tout autre motif, s'il est imposé aux nouveaux titulaires le paiement d'une somme déterminée pour la valeur de l'office, le droit est exigible sur cette indemnité au taux fixé au I.

Le droit doit être acquitté avant la prestation de serment du nouveau titulaire.

III. - En cas de suppression d'un titre d'office, lorsqu'à défaut de traité, le décret qui prononce l'extinction fixe une indemnité à payer au titulaire de l'office supprimé ou à ses héritiers, l'expédition de ce décret doit être enregistrée dans le mois de la délivrance.

Le droit est perçu sur le montant de l'indemnité, au taux fixé au I.

" } }, "LEGIARTI000006310769": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "725", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006310769", "URL": "article/LEGI/ARTI/00/00/06/31/07/LEGIARTI000006310769.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0725AAXXXXXAF" } }, "NOTA": { "CONTENU": "

\n
" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000675530", "#text": "Décret 53-960 1953-09-30 TITRE I", "@sens": "source", "@cidtexte": "JORFTEXT000000675530", "@numtexte": "53-960", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000508832", "#text": "Loi 88-1149 1988-12-23 art. 16 I 4", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191946", "@fin": "2999-01-01", "#text": "C : Cessions de droit à un bail d'immeuble et conventions assimilées", "@debut": "1988-12-28" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179721", "@fin": "2999-01-01", "#text": "III : Mutations de propriété à titre onéreux de meubles", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162631", "@fin": "2999-01-01", "#text": "Section II : Les tarifs et leur application", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000048470778", "@fin": "1979-07-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310764", "@fin": "1983-01-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310765", "@fin": "1983-12-30", "@num": "725", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310766", "@fin": "1987-01-01", "@num": "725", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310767", "@fin": "1988-01-06", "@num": "725", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310768", "@fin": "1988-12-28", "@num": "725", "@etat": "MODIFIE", "@debut": "1988-01-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310769", "@fin": "1990-06-15", "@num": "725", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310770", "@fin": "2001-03-31", "@num": "725", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006310771", "@fin": "2999-01-01", "@num": "725", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute cession d'un droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, qu'elle que soit la forme qui lui est donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement, est soumise à un droit d'enregistrement de 11,80 %. Lorsque l'assiette du droit n'excède pas 250.000 F, le calcul de ce droit s'effectue après un abattement de 100.000 F ; lorsque cette assiette est supérieure à 250.000 F sans excéder 350.000 F, l'abattement est de 50.000 F.
\n
Le droit est perçu sur le montant de la somme ou indemnité stipulée par le cédant à son profit ou sur la valeur vénale réelle du droit cédé, déterminée par une déclaration estimative des parties, si la convention ne contient aucune stipulation expresse d'une somme ou indemnité au profit du cédant ou si la somme ou indemnité stipulée est inférieure à la valeur vénale réelle du droit cédé. Le droit ainsi perçu est indépendant de celui qui peut être dû pour la jouissance des biens loués.
\n
Les dispositions du présent code concernant le régime fiscal des cessions de droit à un bail ou du bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, sont applicables à tous actes ou conventions, quelles qu'en soient la nature, les modalités, la forme ou la qualification, qui ont pour effet, direct ou indirect, de transférer le droit à la jouissance d'immeubles ou de locaux entrant dans les prévisions du titre Ier du décret n° 53-960 du 30 septembre 1953.
" } }, "LEGIARTI000006312129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1584", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312129", "URL": "article/LEGI/ARTI/00/00/06/31/21/LEGIARTI000006312129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1584AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1594 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 261 1 3° a", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "Loi 71-1025 1971-12-24 art. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275460", "@num": "30", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 30 () JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000046051155", "@num": "6", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 93", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736948", "@num": "L133-7", "#text": "Code du tourisme. - art. L133-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006813653", "@num": "L422-10", "#text": "Code du tourisme. - art. L422-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074073", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306346", "@num": "1584 bis", "#text": "Code général des impôts, CGI. - art. 1584 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306412", "@num": "1595 ter", "#text": "Code général des impôts, CGI. - art. 1595 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297169", "@num": "267", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1906-04-30 art. 11", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi 1913-08-08", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179824", "@fin": "2999-01-01", "#text": "Taxe additionnelle à certains droits d'enregistrement", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162667", "@fin": "2999-01-01", "#text": "Section I : Taxe obligatoire", "@debut": "1989-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147073", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049204497", "@fin": "1979-07-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312126", "@fin": "1983-12-30", "@num": "1584", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312127", "@fin": "1985-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312128", "@fin": "1988-12-28", "@num": "1584", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312129", "@fin": "1990-06-15", "@num": "1584", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312130", "@fin": "1991-07-29", "@num": "1584", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312131", "@fin": "1991-12-31", "@num": "1584", "@etat": "MODIFIE", "@debut": "1991-07-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312132", "@fin": "1993-06-23", "@num": "1584", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312133", "@fin": "1994-09-02", "@num": "1584", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312134", "@fin": "1995-10-27", "@num": "1584", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312135", "@fin": "1999-03-31", "@num": "1584", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312136", "@fin": "2001-03-31", "@num": "1584", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312137", "@fin": "2002-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312138", "@fin": "2006-04-15", "@num": "1584", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312139", "@fin": "2011-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642399", "@fin": "2015-06-06", "@num": "1584", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701840", "@fin": "2022-01-01", "@num": "1584", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044073354", "@fin": "2999-01-01", "@num": "1584", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Est perçue, au profit des communes de plus de 5.000 habitants, ainsi que de celles d'une population inférieure classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigibles sur les mutations à titre onéreux :

1° D'immeubles et de droits immobiliers situés sur leur territoire ;

2° De meubles corporels mentionnés à l'article 261-1-3°-a vendus publiquement dans la commune ;

3° D'offices ministériels ayant leur siège dans la commune ;

4° De fonds de commerce ou de clientèle établis sur leur territoire et des marchandises neuves dépendant de ces fonds ;

5° De droit à bail ou de bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.

Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %. Le taux de 1,20 % est réduit à 1 % pour les mutations visées aux 3°, 4° et 5° ci-dessus constatées par un acte passé ou une convention conclue à compter du 1er octobre 1988. Le taux est fixé à 0,40 % pour les mutations à titre onéreux visées au 2°.

Dans le cas prévu au 1° du premier alinéa, elle s'ajoute au droit départemental d'enregistrement ou à la taxe départementale de publicité foncière mentionnés aux articles 1594 A et 1594 F , sauf lorsque la mutation est soumise au droit proportionnel de 0,60 %.

La taxe est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (1).

2. La taxe additionnelle prévue au 1 ne s'applique pas aux ventes publiques de meubles énumérées ci-après :

1° Ventes d'instruments et autres objets mobiliers dépendant d'une exploitation agricole ;

2° (Abrogé) ;

3° Ventes d'objets donnés en gage prévues par l'article 93 du code de commerce ;

4° Ventes opérées en vertu de l'article 11 de la loi du 30 avril 1906 sur les warrants agricoles ;

5° Ventes opérées en vertu de la loi du 8 août 1913 sur les warrants hôteliers en cas de non-paiement du warrant ;

6° Ventes de marchandises avariées par suite d'événements de mer et de débris de navires naufragés ;

7° Ventes de véhicules automobiles, de tracteurs agricoles, de cycles à moteur et remorques tractées ou semi-portées assujetties à la déclaration de mise en circulation et à l'immatriculation ;

8° (Abrogé) ;

9° Ventes d'aéronefs ainsi que de navires ou de bateaux servant soit à la navigation maritime, soit à la navigation intérieure, autres que les yachts ou bateaux de plaisance ;

10° (Abrogé).

(1) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.

" } }, "LEGIARTI000006312229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1595", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312229", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312229.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1595AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1595 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "LOI 71-1025 1971-12-24 ART. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275460", "@num": "30", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 30 () JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000048850200", "@num": "208", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 208 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000042377986", "#text": "Décret n°2020-1190 du 29 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042377998", "@num": "2", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378001", "@num": "3", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGIARTI000042378005", "@num": "4", "#text": "Décret n°2020-1190 du 29 septembre 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042376424", "@nortexte": "TERB2023658D", "@numtexte": "2020-1190", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-09-29" }, { "@id": "LEGITEXT000042399130", "#text": "Arrêté du 30 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042398138", "@nortexte": "TERB2026183A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-30" }, { "@id": "LEGIARTI000046051135", "@num": "12", "#text": "Décret n°2022-1008 du 15 juillet 2022 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000046048976", "@nortexte": "TREB2212911D", "@numtexte": "2022-1008", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "@id": "LEGIARTI000048849689", "@num": "L3335-2", "#text": "Code général des collectivités territoriales - art. L3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028407374", "@num": "L3335-3", "#text": "Code général des collectivités territoriales - art. L3335-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046052045", "@num": "R3321-4", "#text": "Code général des collectivités territoriales - art. R3321-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306412", "@num": "1595 ter", "#text": "Code général des impôts, CGI. - art. 1595 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029720720", "@num": "1599 N", "#text": "Code général des impôts, CGI. - art. 1599 N (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297169", "@num": "267", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 267 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179937", "@fin": "2999-01-01", "#text": "IV : Réduction des droits", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049218076", "@fin": "1979-07-01", "@num": "1595", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312227", "@fin": "1983-12-30", "@num": "1595", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312228", "@fin": "1988-12-28", "@num": "1595", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312229", "@fin": "1990-06-15", "@num": "1595", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312230", "@fin": "1992-07-04", "@num": "1595", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312231", "@fin": "1993-06-23", "@num": "1595", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312232", "@fin": "1999-03-31", "@num": "1595", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312233", "@fin": "2000-03-31", "@num": "1595", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312234", "@fin": "2002-01-01", "@num": "1595", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006312235", "@fin": "2999-01-01", "@num": "1595", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est perçue au profit des départements une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigibles sur les mutations à titre onéreux :
\n
1° D'immeubles et de droits immobiliers situés sur leur territoire ; toutefois, la taxe n'est pas perçue lorsque la mutation est soumise au droit départemental d'enregistrement ou à la taxe départementale de publicité foncière mentionnés à l'article 1594 A ;
\n
2° De meubles corporels vendus publiquement dans le département (1);
\n
3° D'offices ministériels ayant leur siège dans le département;
\n
4° De fonds de commerce ou de clientèle établis sur leur territoire et de marchandises neuves dépendant de ces fonds;
\n
5° De droit à bail ou de bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.
\n
Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,60 %. Le taux de 1,60 % est réduit à 1,40 % pour les mutations visées aux 3°, 4° et 5° ci-dessus constatées par un acte passé ou une convention conclue à compter du 1er octobre 1988. Le taux est fixé à 0,50 % pour les mutations à titre onéreux prévues au 2°.
\n
Elle est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (2).
\n
(1) Sous réserve des dispositions de l'article 1595 ter.
\n
(2) La perception de cette taxe a été étendue au département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971
" } }, "LEGIARTI000006312239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1595 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312239", "URL": "article/LEGI/ARTI/00/00/06/31/22/LEGIARTI000006312239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1595ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1594 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1594 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1595 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874699", "#text": "LOI 71-1025 1971-12-24 ART. 10 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P) JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275460", "@num": "30", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 30 () JORF 28 décembre 1988 incorporée au code le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000336188", "#text": "Décret 89-801 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000044356386", "@num": "12", "#text": "Décret n°2020-1451 du 25 novembre 2020 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042570231", "@nortexte": "TERB2029343D", "@numtexte": "2020-1451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-11-25" }, { "@id": "LEGIARTI000042778515", "@num": "77", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000029736490", "@num": "L2331-2", "#text": "Code général des collectivités territoriales - art. L2331-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306411", "@num": "1595 bis A", "#text": "Code général des impôts, CGI. - art. 1595 bis A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179937", "@fin": "2999-01-01", "#text": "IV : Réduction des droits", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162673", "@fin": "2999-01-01", "#text": "Section I : Droit d'enregistrement et taxe de publicité foncière", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147076", "@fin": "2999-01-01", "#text": "Chapitre III : Enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133853", "@fin": "2999-01-01", "#text": "Titre II : Impositions départementales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312236", "@fin": "1983-12-30", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312237", "@fin": "1984-12-30", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312238", "@fin": "1988-12-28", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1984-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312239", "@fin": "1990-06-15", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312240", "@fin": "1992-07-04", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312241", "@fin": "1993-06-23", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312242", "@fin": "1995-10-27", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312243", "@fin": "1999-03-31", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312244", "@fin": "2002-01-01", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312245", "@fin": "2003-12-31", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312246", "@fin": "2006-04-15", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312247", "@fin": "2006-12-31", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2006-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312248", "@fin": "2011-01-01", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642388", "@fin": "2015-03-23", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029073852", "@fin": "2015-06-06", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2015-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030788496", "@fin": "2018-01-01", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364987", "@fin": "2018-06-23", "@num": "1595 bis", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037100546", "@fin": "2999-01-01", "@num": "1595 bis", "@etat": "VIGUEUR", "@debut": "2018-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il est perçu au profit d'un fonds de péréquation départemental, dans toutes les communes d'une population inférieure à 5.000 habitants autres que les communes classées comme stations balnéaires, thermales, climatiques, de tourisme et de sports d'hiver, une taxe additionnelle aux droits d'enregistrement ou à la taxe de publicité foncière exigible sur les mutations à titre onéreux :
\n
1° D'immeubles et de droits immobiliers situés sur leur territoire;
\n
2° De meubles corporels vendus publiquement dans le département (1);
\n
3° D'offices ministériels ayant leur siège dans le département;
\n
4° De fonds de commerce ou de clientèle établis sur leur territoire et de marchandises neuves dépendant de ces fonds;
\n
5° De droit à bail ou de bénéfice d'une promesse de bail, portant sur tout ou partie d'un immeuble quelle que soit la forme donnée par les parties, qu'elle soit qualifiée cession de pas de porte, indemnité de départ ou autrement.
\n
Cette taxe, dont la perception est confiée au service des impôts, est fixée à 1,20 %. Le taux de 1,20 % est réduit à 1 % pour les mutations visées aux 3°, 4° et 5° ci-dessus constatées par un acte passé ou une convention conclue à compter du 1er octobre 1988. Le taux est fixé à 0,40 % pour les mutations à titre onéreux visées au 2°.
\n
Dans le cas prévu au 1° du premier alinéa, elle s'ajoute au droit départemental d'enregistrement ou à la taxe départementale de publicité foncière mentionnés aux articles 1594 A et 1594 F , sauf lorsque la mutation est soumise au taux proportionnel de 0,60 %.
\n
La taxe est soumise aux règles qui gouvernent l'exigibilité, la restitution et le recouvrement des droits ou de la taxe auxquels elle s'ajoute (2).
\n
Les ressources provenant de ce fonds de péréquation seront réparties entre les communes de moins de 5.000 habitants suivant un barème établi par le conseil général. Le système de répartition adopté devra tenir compte de l'importance de la population, des charges de voirie de la commune, de la valeur du centime, du pourcentage officiel de sinistre et de l'effort fiscal fourni par la collectivité bénéficiaire.
\n
(1) Sous réserve des dispositions de l'article 1595 ter.
\n
(2) La perception de cette taxe a été étendue aux communes du département de la Guyane par l'article 10-I de la loi n° 71-1025 du 24 décembre 1971.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310748", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312239", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006299891", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310762", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310503", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307889", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312129", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310495", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312229", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310769", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006299870", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000508832": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 39,38 INCORPORE DANS LE CGI.
ART. 26-I INCORPORE AU LIVRE DES PROCEDURES FISCALES.
ART. 85 (CGCT)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316246", "#text": "Loi du 22 octobre 1940", "@sens": "source", "@cidtexte": "JORFTEXT000000316246", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@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": "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": "JORFARTI000001295127", "@num": "16", "#text": "Loi n°49-310 du 8 mars 1949 - art. 16", "@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": "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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-08-02" }, { "@id": "JORFTEXT000000888570", "#text": "Loi n°51-695 du 24 mai 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000888570", "@numtexte": "51-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001295336", "@num": "41", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000691977", "#text": "Loi n°65-997 du 29 novembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000691977", "@numtexte": "65-997", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-11-29" }, { "@id": "LEGIARTI000006316544", "@num": "5", "#text": "Ordonnance n°67-837 du 28 septembre 1967 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000889064", "#text": "Ordonnance n°67-837 du 28 septembre 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000889064", "@numtexte": "67-837", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-28" }, { "@id": "JORFTEXT000000693194", "#text": "Loi n°69-1160 du 24 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000693194", "@numtexte": "69-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-24" }, { "@id": "JORFTEXT000000699030", "#text": "Loi n°75-1242 du 27 décembre 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFARTI000001691429", "@num": "17", "#text": "Loi n°75-1242 du 27 décembre 1975 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000699030", "@numtexte": "75-1242", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000503960", "#text": "Loi n°82-155 du 11 février 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001681564", "@num": "11", "#text": "Loi n°82-155 du 11 février 1982 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@id": "JORFARTI000001295470", "@num": "26", "#text": "Loi n°82-155 du 11 février 1982 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000503960", "@numtexte": "82-155", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-02-11" }, { "@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": "JORFARTI000001889839", "@num": "2", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFARTI000001502788", "@num": "6", "#text": "Ordonnance n°82-283 du 26 mars 1982 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000339926", "@numtexte": "82-283", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1982-03-26" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001104587", "@num": "33", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493148", "@num": "25", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000693456", "#text": "Loi n° 85-695 du 11 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFARTI000001681637", "@num": "1", "#text": "Loi n° 85-695 du 11 juillet 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000693456", "@numtexte": "85-695", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-07-11" }, { "@id": "JORFTEXT000000320895", "#text": "Loi n°85-1268 du 29 novembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFARTI000002280414", "@num": "1", "#text": "Loi n°85-1268 du 29 novembre 1985 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320895", "@numtexte": "85-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-11-29" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280760", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280759", "@num": "7", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000006275027", "@num": "20", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "JORFARTI000001686349", "@num": "20", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 20", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@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": "JORFARTI000002280316", "@num": "31", "#text": "LOI n° 86-1317 du 30 décembre 1986 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFARTI000002072698", "@num": "37", "#text": "LOI n° 86-1317 du 30 décembre 1986 - art. 37", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000321419", "#text": "Loi n°87-572 du 23 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "LEGIARTI000006671238", "@num": "18", "#text": "Loi n°87-572 du 23 juillet 1987 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321419", "@nortexte": "ASEX8700088L", "@numtexte": "87-572", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001331506", "@num": "36", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGITEXT000006069028", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275438", "@num": "1", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317593", "@num": "14", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275448", "@num": "15", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 15 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275449", "@num": "16", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 16 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275450", "@num": "17", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317595", "@num": "20", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275453", "@num": "22", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275456", "@num": "26", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275457", "@num": "27", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 27 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275459", "@num": "29", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275440", "@num": "3", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275461", "@num": "31", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317599", "@num": "39", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 39 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275467", "@num": "40", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@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": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317592", "@num": "6", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006317592", "@num": "6", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275470", "@num": "63", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 63 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275473", "@num": "71", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275474", "@num": "72", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275474", "@num": "72", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 72 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275477", "@num": "75", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275479", "@num": "77", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 77 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275481", "@num": "79", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 79 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275443", "@num": "8", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275484", "@num": "82", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275486", "@num": "85", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 85 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275488", "@num": "86", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275490", "@num": "88", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 88 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006275444", "@num": "9", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 9 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000523097", "#text": "Décret n°89-4 du 4 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000523097", "@nortexte": "ECOT8910036D", "@numtexte": "89-4", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-01-04" }, { "@id": "JORFTEXT000000318163", "#text": "Arrêté du 4 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000318163", "@nortexte": "BUDF8820192A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-01-04" }, { "@id": "JORFTEXT000000498767", "#text": "Arrêté du 10 janvier 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000498767", "@nortexte": "ECOT8910037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-01-10" }, { "@id": "JORFTEXT000000841129", "#text": "Arrêté du 1 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000841129", "@nortexte": "BUDR8905008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-01" }, { "@id": "LEGITEXT000006058782", "#text": "Arrêté du 30 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328759", "@num": "1", "#text": "Arrêté du 30 décembre 1988 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328760", "@num": "2", "#text": "Arrêté du 30 décembre 1988 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328761", "@num": "3", "#text": "Arrêté du 30 décembre 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "LEGIARTI000006328762", "@num": "ANNEXE", "#text": "Arrêté du 30 décembre 1988 - art. ANNEXE (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000476533", "@nortexte": "BUDD8870018A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000667468", "#text": "Arrêté du 9 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000667468", "@nortexte": "ECOT8910039A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-09" }, { "@id": "LEGITEXT000006058799", "#text": "Arrêté du 8 février 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757183", "@num": "1", "#text": "Arrêté du 8 février 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757183", "@num": "1", "#text": "Arrêté du 8 février 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757193", "@num": "2", "#text": "Arrêté du 8 février 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757206", "@num": "3", "#text": "Arrêté du 8 février 1989 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757207", "@num": "3", "#text": "Arrêté du 8 février 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757212", "@num": "4", "#text": "Arrêté du 8 février 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "LEGIARTI000006757213", "@num": "4", "#text": "Arrêté du 8 février 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000846375", "@nortexte": "ECOT8916063A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-02-08" }, { "@id": "JORFTEXT000000522639", "#text": "Décret n°89-148 du 6 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522639", "@nortexte": "BUSF8910007D", "@numtexte": "89-148", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "JORFTEXT000000664480", "#text": "Arrêté du 7 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000664480", "@nortexte": "ECOT8910040A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-07" }, { "@id": "JORFTEXT000000664479", "#text": "Arrêté du 7 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000664479", "@nortexte": "ECOT8910041A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-07" }, { "@id": "JORFTEXT000000872106", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGITEXT000006067004", "#text": "Décret n°89-170 du 14 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325678", "@num": "1", "#text": "Décret n°89-170 du 14 mars 1989 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325678", "@num": "1", "#text": "Décret n°89-170 du 14 mars 1989 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325680", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000006325680", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGIARTI000045515626", "@num": "2", "#text": "Décret n°89-170 du 14 mars 1989 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000872106", "@nortexte": "BUDF8910016D", "@numtexte": "89-170", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-14" }, { "@id": "LEGITEXT000006058874", "#text": "Arrêté du 15 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000315410", "@nortexte": "BUDF8900003A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "LEGIARTI000006328804", "@num": "1", "#text": "Arrêté du 15 mars 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000315410", "@nortexte": "BUDF8900003A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "JORFTEXT000000691123", "#text": "Arrêté du 22 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000691123", "@nortexte": "SPSS8900597A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-22" }, { "@id": "LEGITEXT000006058904", "#text": "Arrêté du 13 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757240", "@num": "1", "#text": "Arrêté du 13 avril 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757240", "@num": "1", "#text": "Arrêté du 13 avril 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757249", "@num": "2", "#text": "Arrêté du 13 avril 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757258", "@num": "3", "#text": "Arrêté du 13 avril 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "LEGIARTI000006757265", "@num": "4", "#text": "Arrêté du 13 avril 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864251", "@nortexte": "ECOT8916070A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-13" }, { "@id": "JORFTEXT000000522647", "#text": "Décret n°89-237 du 17 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522647", "@nortexte": "ECOX8910094D", "@numtexte": "89-237", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-04-17" }, { "@id": "JORFTEXT000000704544", "#text": "Arrêté du 27 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000704544", "@nortexte": "ECOT8910046A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-27" }, { "@id": "JORFTEXT000000871125", "#text": "Arrêté du 15 mars 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871125", "@nortexte": "BUDL8900039A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-15" }, { "@id": "JORFTEXT000000690665", "#text": "Arrêté du 31 mai 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000690665", "@nortexte": "BUDR8905027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-05-31" }, { "@id": "JORFTEXT000000699654", "#text": "Décret n°89-353 du 5 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGITEXT000006067105", "#text": "Décret n°89-353 du 5 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGIARTI000006325709", "@num": "1", "#text": "Décret n°89-353 du 5 juin 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "JORFTEXT000000691141", "#text": "Arrêté du 7 juin 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000691141", "@nortexte": "ECOT8910050A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-06-07" }, { "@id": "JORFTEXT000000661330", "#text": "Arrêté du 4 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000661330", "@nortexte": "BUDR8905033A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-04" }, { "@id": "JORFTEXT000000684312", "#text": "Loi n°89-466 du 10 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000684312", "@nortexte": "FPPX8900050L", "@numtexte": "89-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "JORFARTI000001493186", "@num": "4", "#text": "Loi n°89-466 du 10 juillet 1989 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000684312", "@nortexte": "FPPX8900050L", "@numtexte": "89-466", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-07-10" }, { "@id": "LEGITEXT000006059193", "#text": "Arrêté du 18 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757326", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757326", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757327", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757327", "@num": "1", "#text": "Arrêté du 18 septembre 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757334", "@num": "2", "#text": "Arrêté du 18 septembre 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757340", "@num": "3", "#text": "Arrêté du 18 septembre 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757346", "@num": "4", "#text": "Arrêté du 18 septembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "LEGIARTI000006757347", "@num": "4", "#text": "Arrêté du 18 septembre 1989 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000479093", "@nortexte": "ECOT8916074A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-09-18" }, { "@id": "JORFTEXT000000499612", "#text": "Arrêté du 30 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000499612", "@nortexte": "BUDF8900008A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-30" }, { "@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": "JORFARTI000002477745", "@num": "2", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000336189", "#text": "Décret n°89-802 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFTEXT000000882220", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGITEXT000006067370", "#text": "Décret n°89-829 du 10 novembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325808", "@num": "1", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325810", "@num": "2", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325811", "@num": "3", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "LEGIARTI000006325812", "@num": "4", "#text": "Décret n°89-829 du 10 novembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882220", "@nortexte": "BUDF8920241D", "@numtexte": "89-829", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-11-10" }, { "@id": "JORFTEXT000000881556", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGITEXT000006067401", "#text": "Décret n°89-886 du 14 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325821", "@num": "1", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325821", "@num": "1", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325822", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325823", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325823", "@num": "2", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325825", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325825", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325826", "@num": "4", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325827", "@num": "5", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@id": "LEGIARTI000006325827", "@num": "5", "#text": "Décret n°89-886 du 14 décembre 1989 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000881556", "@nortexte": "BUDF8910044D", "@numtexte": "89-886", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-14" }, { "@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": "LEGIARTI000006317689", "@num": "49", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000525085", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGITEXT000006075238", "#text": "Arrêté du 8 janvier 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757465", "@num": "1", "#text": "Arrêté du 8 janvier 1990 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757465", "@num": "1", "#text": "Arrêté du 8 janvier 1990 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757472", "@num": "2", "#text": "Arrêté du 8 janvier 1990 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757483", "@num": "3", "#text": "Arrêté du 8 janvier 1990 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "LEGIARTI000006757493", "@num": "4", "#text": "Arrêté du 8 janvier 1990 - art. 4 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525085", "@nortexte": "ECOT8916093A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-08" }, { "@id": "JORFTEXT000000158883", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000158883", "@nortexte": "BUDL9000015A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "JORFTEXT000000707300", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000707300", "@nortexte": "BUDL9000014A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000708998", "#text": "DECRET90-508", "@sens": "cible", "@cidtexte": "JORFTEXT000000708998", "@nortexte": "AGRS9001179D", "@numtexte": "90-508", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-25" }, { "@id": "JORFTEXT000000351308", "#text": "DECRET90-561", "@sens": "cible", "@cidtexte": "JORFTEXT000000351308", "@nortexte": "BUDF9010042D", "@numtexte": "90-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-07-04" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@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": "JORFTEXT000000504589", "#text": "Décret n°91-633 du 4 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000504589", "@nortexte": "BUDF9100009D", "@numtexte": "91-633", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-07-04" }, { "@id": "JORFTEXT000000667997", "#text": "Arrêté du 9 septembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000667997", "@nortexte": "BUDF9100021A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000720158", "#text": "DECRET91-883", "@sens": "cible", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000882118", "#text": "Décret n°91-1293 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGITEXT000006067561", "#text": "Décret n°91-1293 du 23 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374220", "@num": "1", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374221", "@num": "2", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374222", "@num": "3", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374223", "@num": "4", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374224", "@num": "5", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "LEGIARTI000006374225", "@num": "6", "#text": "Décret n°91-1293 du 23 décembre 1991 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882118", "@nortexte": "BUDZ9100009D", "@numtexte": "91-1293", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-23" }, { "@id": "JORFTEXT000000356189", "#text": "DECRET92-234", "@sens": "cible", "@cidtexte": "JORFTEXT000000356189", "@nortexte": "BUDF9200005D", "@numtexte": "92-234", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-11" }, { "@id": "JORFTEXT000000712696", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000712696", "@nortexte": "SPSS9202980A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-20" }, { "@id": "JORFTEXT000000346314", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000346314", "@nortexte": "AGRS9202312A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-11-23" }, { "@id": "JORFTEXT000000545099", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000545099", "@nortexte": "BUDB9330008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-02-05" }, { "@id": "LEGIARTI000006932645", "@num": "22", "#text": "Loi n° 93-923 du 19 juillet 1993 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006367645", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367644", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367643", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "LEGIARTI000006367646", "@num": "63", "#text": "Loi n°94-1134 du 27 décembre 1994 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000732896", "@nortexte": "ATRX9400038L", "@numtexte": "94-1134", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "LEGIARTI000006344082", "@num": "4", "#text": "Décret n°2000-318 du 7 avril 2000 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000399814", "@nortexte": "INTX0004021D", "@numtexte": "2000-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-07" }, { "@id": "JORFTEXT000000776540", "#text": "Décret2003-454", "@sens": "cible", "@cidtexte": "JORFTEXT000000776540", "@nortexte": "FPPA0300018D", "@numtexte": "2003-454", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-05-15" }, { "@id": "LEGIARTI000006322456", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322457", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000017924119", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020031713", "@num": "46", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFARTI000022867290", "#text": "Décision n° 2010-44 QPC du 29 septembre 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022867289", "@nortexte": "CSCX1024952S", "@numtexte": "2010-44 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-29" }, { "@id": "JORFARTI000026289263", "#text": "Décision n°2012-654 DC du 9 août 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026289262", "@nortexte": "CSCL1232225S", "@numtexte": "2012-654 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-08-09" }, { "@id": "JORFARTI000038486075", "@num": "1", "#text": "Décision n°2019-782 QPC du 17 mai 2019 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038486062", "@nortexte": "CSCX1914425S", "@numtexte": "2019-782 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-05-17" }, { "@id": "JORFARTI000038486063", "#text": "Décision n°2019-782 QPC du 17 mai 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038486062", "@nortexte": "CSCX1914425S", "@numtexte": "2019-782 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-05-17" }, { "@id": "LEGITEXT000006073316", "#text": "Arrêté du 31 mars 1989", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757285", "@num": "1", "#text": "Arrêté du 31 mars 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757285", "@num": "1", "#text": "Arrêté du 31 mars 1989 - art. 1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757294", "@num": "2", "#text": "Arrêté du 31 mars 1989 - art. 2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006757305", "@num": "3", "#text": "Arrêté du 31 mars 1989 - art. 3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073316", "@nortexte": "ECOT8916068A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-03-31" }, { "@id": "LEGIARTI000006299815", "@num": "360", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 360 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298347", "@num": "46 quater-0 ZU", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZU (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298455", "@num": "49 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311337", "@num": "1001", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1001 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306094", "@num": "1414 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302701", "@num": "150 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307902", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311908", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312030", "@num": "1648 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312751", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303171", "@num": "199 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303178", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303284", "@num": "199 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quaterdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303372", "@num": "199 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308674", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308789", "@num": "223 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308955", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309083", "@num": "238 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309222", "@num": "244 quater C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 244 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309481", "@num": "279", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309584", "@num": "297", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 297 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310748", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310762", "@num": "724", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 724 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310769", "@num": "725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 725 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310870", "@num": "885 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310895", "@num": "885 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310906", "@num": "885 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310957", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310970", "@num": "885 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 V (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307142", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311307", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825136", "@num": "L313-1", "#text": "Code de la construction et de l'habitation. - art. L313-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615097", "@num": "266 quater", "#text": "Code des douanes - art. 266 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615167", "@num": "266 ter", "#text": "Code des douanes - art. 266 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390873", "@num": "L2334-27", "#text": "Code général des collectivités territoriales - art. L2334-27 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390874", "@num": "L2334-27", "#text": "Code général des collectivités territoriales - art. L2334-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390875", "@num": "L2334-28", "#text": "Code général des collectivités territoriales - art. L2334-28 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390876", "@num": "L2334-29", "#text": "Code général des collectivités territoriales - art. L2334-29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390877", "@num": "L2334-29", "#text": "Code général des collectivités territoriales - art. L2334-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390878", "@num": "L2334-30", "#text": "Code général des collectivités territoriales - art. L2334-30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390879", "@num": "L2334-31", "#text": "Code général des collectivités territoriales - art. L2334-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069632", "#text": "Décret n°89-148 du 6 mars 1989", "@sens": "cible", "@cidtexte": "LEGITEXT000006069632", "@nortexte": "BUDF8910007D", "@numtexte": "89-148", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "LEGIARTI000006325674", "@num": "1", "#text": "Décret n°89-148 du 6 mars 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069632", "@nortexte": "BUDF8910007D", "@numtexte": "89-148", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1989-03-06" }, { "@id": "LEGIARTI000006316171", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316169", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316170", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 88-1149 du 23 décembre 1988", "MCS_TXT": { "MC": [ "BUDGET 1989", "LOI DE FINANCES", "BUDGET", "LOI DE FINANCES POUR 1989", "NAVIGATION FLUVIALE", "DROIT DE CONSOMMATION", "TRANSMISSION", "HAUT-RHIN", "COMMUNE", "LIVRE DES PROCEDURES FISCALES", "SERVICE CIVIL", "TRAVAIL A TEMPS PARTIEL", "COTISATION", "SICOMI", "INDEMNITE COMMUNALE", "SOCIETE NATIONALE DE TELEVISION", "SOUSCRIPTION", "RECOUVREMENT", "ENCHERE PUBLIQUE", "ALLOCATION", "SUPPRESSION", "EXONERATION", "TITRE", "ALLEGEMENT", "ENTREPRISE PETROLIERE", "INSTITUTEUR", "PART SALARIALE", "REGIME DE FAVEUR", "TRANSACTION", "VIDEO", "REPORT DE CREDIT", "PROPRIETE INDUSTRIELLE", "FRANCE", "CAISSE NATIONALE DES BANQUES", "AIDE A LA CREATION", "PRESTATION DE SERVICE", "COMMERCE", "ART", "OPAC", "CAPITAL", "ATTENTAT", "ACCEDANT A LA PROPRIETE", "AIDE AU LOGEMENT", "LOGEMENT", "PERSONNEL", "ENTREPRISE D'ASSURANCE", "DROGUE", "FORMATION PROFESSIONNELLE", "OPERATION FINANCIERE", "EMPRUNT COMMUNAUTAIRE", "LIEU PUBLIC", "DECLARATION ABREGEE", "PARTICIPATION DE L'EMPLOYEUR", "REDUCTION D'IMPOT", "POLLUTION DE L'EAU", "COMPTE D'AVANCE", "ORGANISME DE PLACEMENT COLLECTIF", "EXPLOITATION AGRICOLE A RESPONSABILITE LIMITEE", "HLM", "RISQUE INDUSTRIEL", "FONDS COMMUN DE PLACEMENT A RISQUE", "CHOMAGE", "DIAPOSITIVE", "ENERGIE", "VALEUR LOCATIVE FONCIERE", "ZOO", "VERSEMENT PROVISIONNEL", "CONSTRUCTION", "URBANISME", "SECURITE SOCIALE", "REDEVABLE", "IMPOT FONCIER", "FILM", "VALEUR MOBILIERE", "SECOND MARCHE", "PELLICULE", "OBLIGATION DE PAIEMENT", "MONEP", "FONDS DE COMMERCE", "PME", "RESSOURCE", "BANQUE MUTUALISTE", "COLLECTIVITE TERRITORIALE", "AGRICULTURE", "NAVIGATION MARITIME", "SERVICE MILITAIRE", "SUPERCARBURANT", "CARBURANT", "INDEMNITE DE DEPART", "REPRISE", "OPCVM", "TAXATION", "ACHAT", "EXAMEN", "MUTUALISTE", "FRAIS DE GARDE", "TRAFIC DE DROGUE", "CIGARETTE", "TAXE", "ENGAGEMENT PAR ANTICIPATION", "PENSION", "AUDIOVISUEL", "EXTENSION", "PERSONNE AGEE", "MEUBLE", "EARL", "TAXE D'HABITATION", "PARAFISCALITE", "CODE DES PENSIONS MILITAIRES D'INVALIDITE ET DES VICTIMES DE LA GUERRE", "SYNDICALISME", "PRODUIT PETROLIER", "FISCALITE LOCALE", "APPAREIL AUTOMATIQUE", "SOCIETE", "PLUS-VALUE", "SPECTACLE", "DEDUCTION", "MARCHE FINANCIER", "SALAIRE", "COUPON COURU", "TCA", "MICROFICHE", "AUTORISATION ANNUELLE", "ASSURANCE", "TAXE COMMUNALE", "RECONDUCTION", "SERVICE VOTE", "TICKET-RESTAURANT", "BANQUE", "PAIEMENT PAR CHEQUE", "CHAMBRE DE METIERS", "SECTEUR PUBLIC", "IMPOT DE SOLIDARITE SUR LA FORTUNE", "COMPTE D'AFFECTATION", "AIDE A L'INVESTISSEMENT", "AVION", "QUOTIENT FAMILIAL", "TAXE SPECIALE", "REMEMBREMENT", "CODE DE LA SECURITE SOCIALE", "BENEFICE REINVESTI", "ANCIEN COMBATTANT", "TELEVISION", "BIEN", "COTISATION SOCIALE", "APPORT", "CONGREGATION", "IGF", "PERSONNE PHYSIQUE", "FONCTION PUBLIQUE TERRITORIALE", "TRANSPORT DE MARCHANDISE", "SECURITE NUCLEAIRE", "MOBILITE", "SOCIETE IMMOBILIERE POUR LE COMMERCE ET L'INDUSTRIE", "BANQUE COOPERATIVE", "CESSION", "NAVIGATION AERIENNE", "TITRE-RESTAURANT", "COMPAGNIE AERIENNE", "CODE DES DOUANES", "OUVERTURE DE CREDIT", "TABAC", "DEPENSE DE FORMATION", "IMPOSITION FORFAITAIRE ANNUELLE", "ALLOCATAIRE", "PARTICULIER", "COMPTE DE PRET", "REVENU MINIMUM D'INSERTION", "GARANTIE", "COMBUSTIBLE", "AUTORISATION", "FCPR", "TRANSFORMATION", "CAMPING", "RACHAT", "TAXE SUR SALAIRE", "ETRANGER", "SOCIETE PAR ACTION", "TRAVAIL", "TAXE INTERIEURE DE CONSOMMATION SUR LES PRODUITS PETROLIERS", "MARCHE A TERME", "CREDIT D'IMPOT", "SARL", "DETTE COMMERCIALE", "IR", "IS", "REGIME FISCAL", "EXPLOITATION AGRICOLE", "DEGREVEMENT D'OFFICE", "LOTO", "ENFANT A CHARGE", "JEU", "BLANCHIMENT", "IMPOT SUR LES GRANDES FORTUNES", "PLAFOND", "CONJOINT", "AIDE A DOMICILE", "CREDIT IMMOBILIER", "COMPTE DE GESTION", "AUGMENTATION", "CODE GENERAL DES IMPOTS", "ACCEDANT EN DIFFICULTE", "VENTE AUX ENCHERES", "AVIATION", "APPRENTI", "REDEVANCE", "HANDICAPE", "GAZ", "COMMERCANT", "SOCIETE COOPERATIVE", "BAS-RHIN", "FONDS DE PEREQUATION", "CREATION D'ENTREPRISE", "ENCOURS", "COMPAGNIE D'ASSURANCE", "CAISSE AUTONOME", "AMENDEMENT COLUCHE", "DECOTE", "PARI MUTUEL", "ASSOCIATION", "BAREME", "DROIT D'EXAMEN", "SYNDICAT", "IMPOT SUR LA FORTUNE", "ACQUISITION", "OPERATION TEMPORAIRE", "EXPLOITANT AGRICOLE", "BLANCHISSEMENT", "RENTE VIAGERE", "ENSEIGNEMENT PRIMAIRE", "NAVIRE DE PECHE", "TAXE DEPARTEMENTALE", "TERRE AGRICOLE", "HOLDING", "SOCIETE IMMOBILIERE", "ACTION", "TRANSPORT DE VOYAGEUR", "DROIT DE MUTATION", "GESTION DE TITRE", "CONVENTION D'ASSURANCE", "CREDIT EVALUATIF", "DON A L'ETAT", "TRANSPORT", "OEUVRE HUMANITAIRE", "CGI", "REDUCTION", "OEUVRE D'ART", "VILLAGE DE VACANCES", "ENTREPRISE", "BIEN PROFESSIONNEL", "CREDIT A L'EXPORTATION", "JARDIN BOTANIQUE", "FONDATION D'HLM", "AGGLOMERATION NOUVELLE", "CARBUREACTEUR", "CAISSE NATIONALE DE PREVOYANCE", "MAISON DE TITRE", "CDC", "DOTATION SPECIALE", "BUDGET ANNEXE", "SOCIETE DE CAPITAL RISQUE", "LIVRE", "IMPOT DIRECT LOCAL", "OBLIGATION", "AUGMENTATION DE CAPITAL", "BUDGET GENERAL", "CORSE", "CREATION", "PRECOMPTE", "TAXATION D'OFFICE", "CHEQUE", "DEDUCTIBILITE", "NAVIRE DE COMMERCE", "DOUANE", "SOCIETE DE PERSONNES", "CREDIT", "TRANSFERT DE FONDS", "MATIF", "BUDGET 1988", "COMPTE DE COMMERCE", "ENCOURS DE CREDIT", "DROIT D'ENREGISTREMENT", "DECLARATION", "MI-TEMPS", "CREDIT-BAIL", "DGF", "DEFAUT DE DECLARATION", "DGE", "PREJUDICE", "EMPRUNT", "CHEQUE-VACANCES", "TRANSPORT AERIEN", "SOLIDARITE", "COTATION EN BOURSE", "TIC", "PARC A DECOR ANIME", "TAXE PARAFISCALE", "SOCIETE-MERE", "DROIT D'INSCRIPTION", "CENTRE DE GESTION", "VERSEMENT", "BIC", "PERMIS DE CONDUIRE", "MOSELLE", "BAPSA", "CREANCE", "AERONEF", "ELECTRICITE", "SOCIETE ETRANGERE", "APPAREILLAGE", "REPRESSION", "COMPTABILITE", "TELECOMMUNICATION", "BENEFICE DISTRIBUE", "ASSISTANCE ADMINISTRATIVE", "INDUSTRIE", "CONVERSION", "RESTAURANT", "SUBVENTION", "TAXE DE SURETE", "COMPTE DE REGLEMENT", "SFT", "REPAS", "POLLUTION", "COEFFICIENT", "RETRAITE", "PUBLICITE FONCIERE", "RENTE PERPETUELLE", "AGREMENT", "CAISSE DES DEPOTS ET CONSIGNATIONS", "DROIT DE TIMBRE", "TAXE LOCALE D'EQUIPEMENT", "ENFANT", "SA", "TAUX", "CAISSE NATIONALE DE L'INDUSTRIE", "TAXE SUR LE CHIFFRE D'AFFAIRES", "ASSOCIATION D'UTILITE PUBLIQUE", "DEPENSE EN CAPITAL", "ENSEIGNEMENT", "PARTICIPATION", "DEDUCTION FISCALE", "PUBLICITE", "OPHLM", "CONCOURS", "PORNOGRAPHIE", "IMPOT SUR LE REVENU", "CHARGE SOCIALE", "SEUIL", "SOCIETE DE GROUPE", "AERODROME", "PRIVATISATION", "TAXE PROFESSIONNELLE", "INSTALLATION NUCLEAIRE", "OPERATION A L'ETRANGER", "HOTELLERIE", "ABATTEMENT", "TVA", "INDEMNITE", "PENALITE", "DEPENSE ORDINAIRE", "COMPTE D'AFFECTATION SPECIALE", "ALSACE-LORRAINE", "FONDS NATIONAL DE SOLIDARITE", "TIPP", "LOGEMENT SOCIAL", "ACOMPTE", "ENERGIE NUCLEAIRE", "SOLIDARITE NATIONALE", "SINISTRE", "COTISATION SYNDICALE", "CONCOURS ADMINISTRATIF", "CODE DE LA CONSTRUCTION ET DE L'HABITATION", "FISCALITE", "SOCOMI", "LOGEMENT LOCATIF", "CONVENTION", "CNI", "VILLE NOUVELLE", "CNB", "TAXE INTERIEURE", "CREDIT PROVISIONNEL", "CREANCE DETRUITE", "PROROGATION", "MAISON DE RETRAITE", "IMPOT", "IMPOT SUR LES SOCIETES", "TAXE SUR LES HUILES", "SALARIE", "TAUX REDUIT", "DIMINUTION", "FONCTION PUBLIQUE", "DONATION", "OPERATION DEFINITIVE", "MINORATION", "INDEXATION", "EPARGNE", "TRANSFERT", "STUPEFIANT", "EQUILIBRE GENERAL", "TAXE D'APPRENTISSAGE", "ETABLISSEMENT DE CREDIT", "APPRENTISSAGE", "DOMMAGE", "ISF", "ENTREPRISE EN DIFFICULTE", "FONDS COMMUN DE PLACEMENT", "DON", "DOM", "PUBLICATION", "LIBRE PRESTATION DE SERVICES", "ENFANT RATTACHE", "AIDE ALIMENTAIRE", "ASSISTANCE", "REEL SIMPLIFIE", "SECURITE", "TAXE INTERIEURE DE CONSOMMATION", "COMPTE SPECIAL", "PRELEVEMENT", "AUTORISATION DE PROGRAMME", "SOCIETE AGREEE", "TRANSPORT PUBLIC", "REEVALUATION", "ENTREE EN VIGUEUR", "PARENT ISOLE", "DIVIDENDE", "CANTINE", "DOTATION GLOBALE DE FONCTIONNEMENT", "REVALORISATION", "INDEMNITE DE LOGEMENT", "ALLOCATION SUPPLEMENTAIRE", "ECHANGE", "MANEGE", "MAJORATION", "FILIALE", "REVENU MOBILIER", "MARCHE D'OPTION NEGOCIABLE", "FINANCEMENT", "CREDIT DE PAIEMENT", "FORCE MAJEURE" ] }, "TITREFULL": "LOI de finances pour 1989 (n° 88-1149 du 23 décembre 1988) (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000508832", "NOR": "ECOX8800121L", "NUM": "88-1149", "DATE_PUBLI": "1988-12-28", "DATE_TEXTE": "1988-12-23", "ORIGINE_PUBLI": "JORF du 28 décembre 1988", "PAGE_DEB_PUBLI": 16320, "PAGE_FIN_PUBLI": 16369 } }, "META_COMMUN": { "ID": "JORFTEXT000000508832", "URL": "texte/version/JORF/TEXT/00/00/00/50/88/JORFTEXT000000508832.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9881149" } }, "RECT": { "CONTENU": "RECT. JO DU 14-01-1989 P558" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000508832", "cible": true, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275449", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275449", "liens_entrants": true }

Article 16 AUTONOME PERIME, en vigueur du 28/12/1988 au 01/09/2007 (Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989)