{ "article": { "LEGIARTI000006275465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1988-12-28" } }, "META_COMMUN": { "ID": "LEGIARTI000006275465", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEDXXXXXX037AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 39 quinquies E, 39 quinquies F, 39 quinquies FA", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000006312770", "@num": "1668 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313786", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309683", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307633", "@num": "39 quinquies E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307647", "@num": "39 quinquies F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307765", "@num": "39 quinquies FA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quinquies FA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310106", "@num": "575 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 575 A (M)", "@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": "LEGIARTI000006275465", "@fin": "2007-09-01", "@num": "37", "@etat": "PERIME", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001686665", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions des articles 39 quinquies E, 39 quinquies F, 39 quinquies FA du même code sont reconduites jusqu'au 31 décembre 1990.
\n
III. à V. Paragraphes modificateurs
" } }, "LEGIARTI000006307633": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307633", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307633.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AVXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509753", "#text": "LOI 64-1245 1964-12-16", "@sens": "source", "@cidtexte": "JORFTEXT000000509753", "@numtexte": "64-1245", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1964-12-16" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P) JORF 28 décembre 1988, incorporé 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": "LEGIARTI000017885208", "@num": "47", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 47", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020000018", "@num": "9", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000041464657", "@num": "1518 A", "#text": "Code général des impôts, CGI. - art. 1518 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020008728", "@num": "39 quinquies FC", "#text": "Code général des impôts, CGI. - art. 39 quinquies FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006307629", "@fin": "1980-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307630", "@fin": "1982-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307631", "@fin": "1983-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307632", "@fin": "1989-07-14", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307633", "@fin": "1990-06-15", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307634", "@fin": "1993-01-01", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307635", "@fin": "1995-10-27", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307636", "@fin": "1996-05-12", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307637", "@fin": "1999-03-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307638", "@fin": "2001-03-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307639", "@fin": "2002-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307640", "@fin": "2005-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307641", "@fin": "2006-12-31", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307642", "@fin": "2007-12-29", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026396", "@fin": "2008-12-29", "@num": "39 quinquies E", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020008723", "@fin": "2999-01-01", "@num": "39 quinquies E", "@etat": "VIGUEUR", "@debut": "2008-12-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire des immeubles destinés à l'épuration des eaux industrielles, en conformité des dispositions de la loi n° 64-1245 du 16 décembre 1964, peuvent pratiquer, dès achèvement de ces constructions, un amortissement exceptionnel égal à 50 % de leur prix de revient.
\n
La valeur résiduelle des immeubles est amortissable sur leur durée normale d'utilisation.
\n
Les dispositions du présent article s'appliquent aux constructions achevées avant le 31 décembre 1990 à condition qu'elles s'incorporent à des installations de production existant au 31 décembre 1980.
" } }, "LEGIARTI000006307647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307647", "URL": "article/LEGI/ARTI/00/00/06/30/76/LEGIARTI000006307647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AWXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000684032", "#text": "LOI 61-842 1961-08-02", "@sens": "source", "@cidtexte": "JORFTEXT000000684032", "@numtexte": "61-842", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1961-08-02" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P) JORF 28 décembre 1988, incorporé 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": "LEGIARTI000020000018", "@num": "9", "#text": "LOI n°2008-1425 du 27 décembre 2008 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006307643", "@fin": "1980-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307644", "@fin": "1982-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307645", "@fin": "1983-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307646", "@fin": "1989-07-14", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307647", "@fin": "1990-06-15", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307648", "@fin": "1993-01-01", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307649", "@fin": "1995-10-27", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307650", "@fin": "1996-05-12", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307651", "@fin": "1997-04-11", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307652", "@fin": "1999-03-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307653", "@fin": "2002-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307654", "@fin": "2005-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307655", "@fin": "2006-06-14", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307656", "@fin": "2006-12-31", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2006-06-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307657", "@fin": "2007-12-29", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018026391", "@fin": "2008-12-29", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020008722", "@fin": "2012-01-07", "@num": "39 quinquies F", "@etat": "MODIFIE", "@debut": "2008-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026277173", "@fin": "2999-01-01", "@num": "39 quinquies F", "@etat": "VIGUEUR", "@debut": "2012-01-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises qui construisent ou font construire des immeubles destinés à satisfaire aux obligations prévues par la loi n° 61-842 du 2 août 1961 relative à la lutte contre les pollutions atmosphériques et les odeurs peuvent pratiquer, dès achèvement de ces constructions, un amortissement exceptionnel égal à 50 % de leur prix de revient.
\n
La valeur résiduelle des immeubles est amortissable sur leur durée normale d'utilisation.
\n
Les dispositions du présent article s'appliquent aux constructions achevées avant le 31 décembre 1990 à condition qu'elle s'incorporent à des installations de production existant au 31 décembre 1980.
" } }, "LEGIARTI000006307765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "39 quinquies FA", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006307765", "URL": "article/LEGI/ARTI/00/00/06/30/77/LEGIARTI000006307765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0039AXXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 32 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P) JORF 28 décembre 1988 incorporé 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": "LEGIARTI000006293714", "@num": "32 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197231", "@fin": "1997-04-11", "#text": "2 : Détermination des bénéfices imposables.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191583", "@fin": "1997-04-11", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006307760", "@fin": "1982-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1980-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307761", "@fin": "1983-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307762", "@fin": "1983-12-30", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307763", "@fin": "1987-12-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307764", "@fin": "1989-07-14", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307765", "@fin": "1990-12-30", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307766", "@fin": "1993-01-01", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307767", "@fin": "1995-10-27", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307768", "@fin": "1996-05-12", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307769", "@fin": "1999-03-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307770", "@fin": "2002-12-31", "@num": "39 quinquies FA", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006307771", "@fin": "2999-01-01", "@num": "39 quinquies FA", "@etat": "VIGUEUR", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La base de calcul de l'amortissement des immobilisations acquises ou créées au moyen de primes de développement régional ou d'aménagement du territoire, d'orientation pour les entreprises de produits agricoles et alimentaires, d'installation et de développement artisanal, d'équipement dans les départements d'outre-mer, accordées au cours des années 1979 à 1990, est majorée, pour la détermination du bénéfice imposable, de la moitié du montant de la prime.
\n
Un décret en Conseil d'Etat fixe les modalités d'application du présent article (1).
\n
(1) Annexe II, art. 32 C.
\n
" } }, "LEGIARTI000006309683": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 bis K", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309683", "URL": "article/LEGI/ARTI/00/00/06/30/96/LEGIARTI000006309683.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302AMXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P) JORF 28 décembre 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000046716759", "@num": "1", "#text": "Décret n°2002-212 du 12 février 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000226186", "@nortexte": "EQUA0101663D", "@numtexte": "2002-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-02-12" }, { "@id": "LEGIARTI000044875036", "@num": "22", "#text": "Loi n° 2005-1720 du 30 décembre 2005 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000042374824", "@num": "Annexe 1", "#text": "Arrêté du 30 décembre 2009 - art. Annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021560956", "@nortexte": "DEVA0928633A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000048848749", "@num": "46", "#text": "LOI n°2011-1977 du 28 décembre 2011 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025044460", "@nortexte": "BCRX1125684L", "@numtexte": "2011-1977", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000025062671", "@num": "5", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000027145654", "#text": "Arrêté du 22 février 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027144123", "@nortexte": "DEVA1301403A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-02-22" }, { "@id": "LEGITEXT000028796076", "#text": "Arrêté du 25 mars 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028792854", "@nortexte": "TRAA1401400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-25" }, { "@id": "LEGIARTI000028796081", "@num": "1", "#text": "Arrêté du 25 mars 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028792854", "@nortexte": "TRAA1401400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-03-25" }, { "@id": "LEGITEXT000034508445", "#text": "Décret n°2017-640 du 26 avril 2017 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000034502609", "@nortexte": "DEVA1635317D", "@numtexte": "2017-640", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-26" }, { "@id": "LEGITEXT000034977243", "#text": "Arrêté du 6 juin 2017 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034975950", "@nortexte": "TREA1713857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGITEXT000045937817", "#text": "Arrêté du 6 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034975939", "@nortexte": "TREA1637255A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGIARTI000034977252", "@num": "1", "#text": "Arrêté du 6 juin 2017 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000034975950", "@nortexte": "TREA1713857A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGIARTI000045937832", "@num": "1", "#text": "Arrêté du 6 juin 2017 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034975939", "@nortexte": "TREA1637255A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-06" }, { "@id": "LEGITEXT000041493678", "#text": "Arrêté du 16 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036837092", "@nortexte": "TRAA1809969A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-16" }, { "@id": "LEGIARTI000041493690", "@num": "2", "#text": "Arrêté du 16 avril 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036837092", "@nortexte": "TRAA1809969A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-04-16" }, { "@id": "LEGIARTI000037660635", "@num": "1", "#text": "Arrêté du 17 septembre 2018 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037651386", "@nortexte": "TRAA1813765A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-17" }, { "@id": "LEGIARTI000037660640", "@num": "2", "#text": "Arrêté du 17 septembre 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037651386", "@nortexte": "TRAA1813765A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-17" }, { "@id": "LEGIARTI000037660643", "@num": "4", "#text": "Arrêté du 17 septembre 2018 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037651386", "@nortexte": "TRAA1813765A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-09-17" }, { "@id": "LEGITEXT000041774547", "#text": "Arrêté du 23 mars 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041773840", "@nortexte": "TREA2007263A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-23" }, { "@id": "LEGIARTI000041774556", "@num": "1", "#text": "Arrêté du 23 mars 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041773840", "@nortexte": "TREA2007263A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-03-23" }, { "@id": "LEGITEXT000043018799", "#text": "Arrêté du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042760985", "@nortexte": "TRAA2031125A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043018809", "@num": "1", "#text": "Arrêté du 29 décembre 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000042760985", "@nortexte": "TRAA2031125A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000043334101", "@num": "1", "#text": "Arrêté du 28 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043329048", "@nortexte": "TRAA2110455A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-03-28" }, { "@id": "LEGITEXT000043560263", "#text": "Arrêté du 17 mai 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043547302", "@nortexte": "TRAA2108140A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-17" }, { "@id": "LEGITEXT000045936657", "#text": "Arrêté du 13 juin 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045932012", "@nortexte": "TREA2216175A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-13" }, { "@id": "LEGIARTI000045936664", "@num": "1", "#text": "Arrêté du 13 juin 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045932012", "@nortexte": "TREA2216175A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-06-13" }, { "@id": "LEGIARTI000046521625", "@num": "1", "#text": "Arrêté du 20 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046520416", "@nortexte": "TREA2229532A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-10-20" }, { "#text": "CGI 257 7°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 38", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000046712581", "#text": "Décret n°2022-1538 du 8 décembre 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046711621", "@nortexte": "TREA2229511D", "@numtexte": "2022-1538", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000046712594", "@num": "2", "#text": "Décret n°2022-1538 du 8 décembre 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046711621", "@nortexte": "TREA2229511D", "@numtexte": "2022-1538", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-08" }, { "@id": "LEGIARTI000050125468", "@num": "1609 quatervicies", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041473240", "@num": "1609 tervicies", "#text": "Code général des impôts, CGI. - art. 1609 tervicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046881034", "@num": "1647", "#text": "Code général des impôts, CGI. - art. 1647 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043560655", "@num": "50 duodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 duodecies B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029134348", "@num": "99", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 99 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147271", "@fin": "1991-12-31", "#text": "Chapitre VII : Taxe de sûreté sur les aéroports.", "@debut": "1989-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006309682", "@fin": "1989-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309683", "@fin": "1989-12-30", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1989-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309684", "@fin": "1991-12-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309685", "@fin": "1993-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309686", "@fin": "1996-05-12", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309687", "@fin": "1997-04-11", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309688", "@fin": "1998-04-22", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309689", "@fin": "1999-03-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309690", "@fin": "2000-03-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309691", "@fin": "2001-12-29", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309692", "@fin": "2003-12-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309693", "@fin": "2004-12-31", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309694", "@fin": "2006-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006309695", "@fin": "2005-12-31", "@num": "302 bis K", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309696", "@fin": "2006-12-27", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309697", "@fin": "2009-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2006-12-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058491", "@fin": "2010-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642111", "@fin": "2011-06-12", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024189116", "@fin": "2012-05-07", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025842184", "@fin": "2013-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948191", "@fin": "2013-03-08", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027146134", "@fin": "2013-06-07", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2013-03-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027517890", "@fin": "2014-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028429085", "@fin": "2014-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028823397", "@fin": "2014-05-30", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029042595", "@fin": "2014-12-22", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029947428", "@fin": "2015-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2014-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062591", "@fin": "2015-06-06", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2015-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030701210", "@fin": "2016-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030073242", "@fin": "2016-06-13", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032701496", "@fin": "2017-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2016-06-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816417", "@fin": "2017-03-02", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034111378", "@fin": "2017-04-29", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2017-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032110313", "@fin": "2017-05-05", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2017-04-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596879", "@fin": "2018-06-23", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037100335", "@fin": "2019-06-08", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2018-06-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687055", "@fin": "2020-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041469317", "@fin": "2020-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041528697", "@fin": "2020-07-25", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159588", "@fin": "2020-12-30", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042346735", "@fin": "2020-12-31", "@num": "302 bis K", "@etat": "MODIFIE_MORT_NE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042911464", "@fin": "2021-04-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041528732", "@fin": "2021-06-12", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2021-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662398", "@fin": "2022-01-01", "@num": "302 bis K", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000050084638", "@fin": "2025-01-01", "@num": "302 bis K", "@etat": "ABROGE", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "A compter du 1er janvier 1987 une taxe de sûreté est due par les entreprises de transport public aérien. Elle est ajoutée aux prix demandés aux passagers. Elle est assise sur le nombre de passagers embarquant en France sur un vol commercial selon les tarifs suivants :
\n 5 F par passager embarqué à destination de l'étranger ; 3 F par passager embarqué vers d'autres destinations.
\n La taxe est constatée et recouvrée comme en matière de taxe sur la valeur ajoutée avec les sûretés, garanties, privilèges et sanctions applicables à cette taxe. Les réclamations sont présentées, instruites et jugées comme pour cet impôt.
" } }, "LEGIARTI000006310106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "575 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-01-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006310106", "URL": "article/LEGI/ARTI/00/00/06/31/01/LEGIARTI000006310106.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0575ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 575", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (P) JORF 28 décembre 1988 en vigueur le 2 janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "LEGIARTI000006758099", "@num": "46", "#text": "Loi n°98-1194 du 23 décembre 1998 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000392993", "@nortexte": "MESX9800131L", "@numtexte": "98-1194", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-23" }, { "@id": "LEGIARTI000006600952", "@num": "15", "#text": "Loi n°2005-157 du 23 février 2005 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000257340", "@nortexte": "AGRX0300111L", "@numtexte": "2005-157", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-02-23" }, { "@id": "LEGIARTI000028965498", "@num": "1", "#text": "Arrêté du 15 mai 2014 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028965503", "@num": "4", "#text": "Arrêté du 15 mai 2014 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000028964151", "@nortexte": "FCPD1405706A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000029575125", "@num": "18", "#text": "LOI n° 2014-1170 du 13 octobre 2014 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029573022", "@nortexte": "AGRX1324417L", "@numtexte": "2014-1170", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-10-13" }, { "@id": "LEGIARTI000042194264", "@num": "22", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000029994934", "@num": "69", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030009191", "@num": "57", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 57", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000030203551", "@num": "1", "#text": "ARRÊTÉ du 4 février 2015 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000030203554", "@num": "2", "#text": "ARRÊTÉ du 4 février 2015 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000030199490", "@nortexte": "FCPD1502882A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-04" }, { "@id": "LEGIARTI000031047957", "@num": "114", "#text": "LOI n°2015-992 du 17 août 2015 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000031048191", "@num": "50", "#text": "LOI n°2015-992 du 17 août 2015 - art. 50", "@sens": "cible", "@cidtexte": "JORFTEXT000031044385", "@nortexte": "DEVX1413992L", "@numtexte": "2015-992", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-08-17" }, { "@id": "LEGIARTI000032959205", "@num": "16", "#text": "LOI n°2016-1048 du 1er août 2016 - art. 16 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032958104", "@nortexte": "INTX1612146L", "@numtexte": "2016-1048", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-08-01" }, { "@id": "LEGIARTI000048849039", "@num": "36", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033938233", "@num": "12", "#text": "LOI n°2017-86 du 27 janvier 2017 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033934948", "@nortexte": "LHAL1528110L", "@numtexte": "2017-86", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-01-27" }, { "@id": "LEGIARTI000034105627", "@num": "129", "#text": "LOI n° 2017-256 du 28 février 2017 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034103762", "@nortexte": "OMEX1617132L", "@numtexte": "2017-256", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2017-02-28" }, { "@id": "LEGIARTI000038497882", "@num": "90", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497533", "@num": "91", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 91 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497884", "@num": "92", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000038497890", "@num": "93", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000042194676", "@num": "14", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194725", "@num": "2", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000042194714", "@num": "4", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835251", "@num": "5", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000048835231", "@num": "6", "#text": "LOI n°2020-473 du 25 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041820860", "@nortexte": "CPAX2009624L", "@numtexte": "2020-473", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2020-04-25" }, { "@id": "LEGIARTI000027978384", "@num": "268", "#text": "Code des douanes - art. 268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638213", "@num": "575", "#text": "Code général des impôts, CGI. - art. 575 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046805467", "@num": "575 E bis", "#text": "Code général des impôts, CGI. - art. 575 E bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023954925", "@num": "275 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 275 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179688", "@fin": "1998-04-22", "#text": "II : Régime fiscal.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162602", "@fin": "1998-04-22", "#text": "Section I : Tabacs", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147054", "@fin": "1998-04-22", "#text": "Chapitre IV : Monopoles", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133848", "@fin": "1998-04-22", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - taxes diverses", "@debut": "1968-12-29" } ] }, "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": "LEGIARTI000006310103", "@fin": "1982-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310104", "@fin": "1988-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310105", "@fin": "1989-01-02", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1988-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310106", "@fin": "1990-06-15", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1989-01-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310107", "@fin": "1990-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310108", "@fin": "1991-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310109", "@fin": "1993-01-04", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310110", "@fin": "1995-10-27", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310111", "@fin": "1997-04-11", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310112", "@fin": "1998-04-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310113", "@fin": "1999-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310114", "@fin": "2000-01-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310115", "@fin": "2000-07-14", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-01-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310116", "@fin": "2001-03-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2000-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310117", "@fin": "2002-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310118", "@fin": "2003-01-06", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310119", "@fin": "2003-08-03", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310120", "@fin": "2004-01-05", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310121", "@fin": "2007-12-22", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2004-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017825410", "@fin": "2009-12-28", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021535728", "@fin": "2011-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2009-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374041", "@fin": "2012-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092581", "@fin": "2012-03-16", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025515792", "@fin": "2012-08-18", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026295866", "@fin": "2013-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2012-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026798755", "@fin": "2013-07-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026802166", "@fin": "2014-01-13", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028448890", "@fin": "2014-12-30", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030062685", "@fin": "2017-01-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2014-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033713149", "@fin": "2018-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036392607", "@fin": "2019-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2018-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038100395", "@fin": "2020-03-01", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2019-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517981", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036517992", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041472780", "@fin": "2020-12-31", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042915205", "@fin": "2021-06-12", "@num": "575 A", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518025", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000036518043", "@fin": "2019-01-01", "@num": "575 A", "@etat": "MODIFIE_MORT_NE", "@debut": "2020-11-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000043662353", "@fin": "2022-01-01", "@num": "575 A", "@etat": "ABROGE", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les différents groupes de produits définis à l'article 575, le taux normal et le minimum de perception sont fixés conformément au tableau ci-après :
\n
\n Groupe de produits :
\n Cigarettes
\n Taux normal : 49,76
\n Minimum de perception par mille unités ou par mille grammes : 30 F
\n Groupe de produits :
\n Cigares à enveloppe extérieure en tabac naturel
\n :
\n Taux normal : 25,95
\n Minimum de perception par mille unités ou par mille grammes : 34 F
\n Groupe de produits :
\n Cigares à enveloppe extérieure en tabac reconstitué
\n :
\n Taux normal : 29,80
\n Minimum de perception par mille unités ou par mille grammes : 39
\n Groupe de produits :
\n Tabacs à fumer
\n Taux normal : 41,55
\n Minimum de perception par mille unités ou par mille grammes : 12
\n Groupe de produits :
\n Tabacs à priser
\n Taux normal : 35,23
\n Minimum de perception par mille unités ou par mille grammes : 8
\n Groupe de produits :
\n Tabacs à mâcher
\n Taux normal : 22,93
\n Minimum de perception par mille unités ou par mille grammes : 7
" } }, "LEGIARTI000006312770": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1668 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006312770", "URL": "article/LEGI/ARTI/00/00/06/31/27/LEGIARTI000006312770.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1668ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (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": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312769", "@fin": "1988-12-28", "@num": "1668 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312770", "@fin": "2005-01-01", "@num": "1668 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312771", "@fin": "2010-05-01", "@num": "1668 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022178442", "@fin": "2014-01-01", "@num": "1668 A", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'imposition forfaitaire visée à l'article 223 septies doit être payée spontanément à la caisse du comptable du Trésor chargé du recouvrement de l'impôt sur les sociétés, au plus tard le 15 mars.
\n
Le recouvrement de l'imposition ou de la fraction d'imposition non réglée est poursuivi, le cas échéant, en vertu d'un rôle émis par le directeur des services fiscaux.
" } }, "LEGIARTI000006313786": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006313786", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313786.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1664 1, 4", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1668 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 223 septies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 364", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 365", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006275465", "@num": "37", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 37 (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": "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": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000022175257", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244391", "@fin": "1979-07-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313785", "@fin": "1989-07-14", "@num": "1762", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313786", "@fin": "1992-07-04", "@num": "1762", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313787", "@fin": "2002-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313788", "@fin": "2005-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313789", "@fin": "2004-12-31", "@num": "1762", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313790", "@fin": "2006-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313791", "@fin": "2999-01-01", "@num": "1762", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Si l'un des versements prévus à l'article 1664-1 n'a pas été intégralement acquitté le 15 du mois suivant celui au cours duquel il est devenu exigible, une majoration de 10 % est appliquée aux sommes non réglées.

2. Il en est de même pour le contribuable qui, en vue de se dispenser du second des versements susmentionnés, a fait au comptable du Trésor chargé du recouvrement des impôts directs, dans les conditions prévues à l'article 1664-4, une déclaration qui, à la suite de la mise en recouvrement du rôle, est reconnue inexacte de plus du dixième.

Toutefois, aucune majoration n'est appliquée lorsque la différence constatée résulte d'une loi intervenue postérieurement à la date du dépôt de la déclaration visée ci-dessus.

3. Les dispositions des 1 et 2 sont applicables à l'impôt sur les sociétés dans des conditions fixées par décret (1).

4. Si l'imposition forfaitaire annuelle instituée par l'article 223 septies n'est pas intégralement acquittée au plus tard le 15 mars, une majoration de 10 % est appliquée aux sommes non versées à cette date et recouvrées avec le principal dans les conditions prévues à l'article 1668 A.

(1) Annexe III, art. 364 et 365.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307633", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307647", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313786", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006309683", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006310106", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006307765", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312770", "cible": false, "cidtexte": "JORFTEXT000000508832", "id": "LEGIARTI000006275465", "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": "LEGIARTI000006275465", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275465", "liens_entrants": true }

Article 37 AUTONOME PERIME, en vigueur du 28/12/1988 au 01/09/2007 (Loi n°88-1149 du 23 décembre 1988 DE FINANCES POUR 1989)