{ "article": { "LEGIARTI000006275495": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1988-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006275495", "URL": "article/LEGI/ARTI/00/00/06/27/54/LEGIARTI000006275495.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEEEXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509064", "#text": "Loi 88-1193 1988-12-29 Finances rectificative pour 1988 JORF 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006307105", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000509064", "@nor": "ECOX8800157L", "@num": "88-1193", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°88-1193 du 29 décembre 1988 DE FINANCES RECTIFICATIVE POUR 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000509064", "@c_titre_court": "Loi n°88-1193 du 29 décembre 1988" }, { "@fin": "2999-01-01", "#text": "Loi n° 88-1193 du 29 décembre 1988 de Finances rectificative pour 1988", "@debut": "1988-12-30", "@id_txt": "LEGITEXT000006069029", "@c_titre_court": "Loi n° 88-1193 du 29 décembre 1988" } ], "@date_publi": "1988-12-30", "@date_signature": "1988-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006275495", "@fin": "2999-01-01", "@num": "12", "@etat": "VIGUEUR", "@debut": "1988-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002072588", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Paragraphe modificateur
\n
II. - Les dispositions du paragraphe I ont un caractère interprétatif, sous réserve des décisions de justice passées en force de chose jugée.
" } }, "LEGIARTI000006307105": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "83", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1988-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006307105", "URL": "article/LEGI/ARTI/00/00/06/30/71/LEGIARTI000006307105.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0083AAXXXXXAJ" } }, "NOTA": { "CONTENU": "
En ce qui concerne la taxe sur les salaires, voir art. 231.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006290041", "@num": "48", "#text": "Loi n°78-763 du 19 juillet 1978 - art. 48 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000339242", "@numtexte": "78-763", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-19" }, { "@id": "LEGIARTI000038108210", "@num": "2 ter", "#text": "Arrêté du 3 juillet 1978 - art. 2 ter (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000838203", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1978-07-03" }, { "@id": "LEGIARTI000006656106", "@num": "2", "#text": "Loi n°82-939 du 4 novembre 1982 - art. 2 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000509064", "#text": "Loi 88-1193 1988-12-29 art. 12 II", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275495", "@num": "12", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 12 (V) JORF 30 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000032443166", "@num": "30", "#text": "Loi n° 90-568 du 2 juillet 1990 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "LEGIARTI000021699451", "@num": "2", "#text": "Arrêté du 26 décembre 2000 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000021699458", "@num": "4", "#text": "Arrêté du 26 décembre 2000 - art. 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000388784", "@nortexte": "MESS0023511A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-12-26" }, { "@id": "LEGIARTI000044620638", "@num": "1", "#text": "Décret n°2008-284 du 26 mars 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018437811", "@nortexte": "ECET0805254D", "@numtexte": "2008-284", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-03-26" }, { "@id": "LEGIARTI000019591778", "@num": "1", "#text": "Décret n°2008-1024\n du 7 octobre 2008 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000019591417", "@nortexte": "MTSS0813727D", "@numtexte": "2008-1024", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-10-07" }, { "@id": "LEGIARTI000022286732", "@num": "Annexe", "#text": "Arrêté du 10 mai 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022285005", "@nortexte": "MTSE1012449A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-10" }, { "@id": "LEGITEXT000034794085", "#text": "Arrêté du 17 décembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311316", "@nortexte": "EFII1031009A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-17" }, { "@id": "LEGITEXT000038103528", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000045738858", "#text": "Arrêté du 12 mai 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000045738896", "@num": "5", "#text": "Arrêté du 12 mai 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043113", "@nortexte": "EFII1111446A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGIARTI000038103580", "@num": "6", "#text": "Arrêté du 12 mai 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024043094", "@nortexte": "EFII1030981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-12" }, { "@id": "LEGITEXT000027287474", "#text": "Arrêté du 30 mars 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027286994", "@nortexte": "EFIE1304378A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-30" }, { "@id": "LEGITEXT000030296929", "#text": "ARRÊTÉ du 26 février 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030295547", "@nortexte": "FCPE1503903A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-02-26" }, { "@id": "LEGIARTI000049335512", "@num": "4", "#text": "Arrêté du 9 décembre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033670816", "@nortexte": "ECFE1631507A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000041405059", "@num": "2", "#text": "Décret n°2019-1574 du 30 décembre 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000039701752", "@nortexte": "LOGL1920187D", "@numtexte": "2019-1574", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-30" }, { "@id": "LEGITEXT000041666345", "#text": "Arrêté du 26 février 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041661664", "@nortexte": "CPAE2003592A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-02-26" }, { "@id": "LEGIARTI000041965444", "@num": "1", "#text": "Décret n°2020-678 du 5 juin 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041963883", "@nortexte": "TRET2002375D", "@numtexte": "2020-678", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-05" }, { "@id": "LEGITEXT000043156755", "#text": "Arrêté du 15 février 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043155901", "@nortexte": "ECOE2104646A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-02-15" }, { "@id": "LEGIARTI000045012859", "@num": "1", "#text": "Arrêté du 23 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044615964", "@nortexte": "SSAS2123528A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-12-23" }, { "@id": "LEGITEXT000045163197", "#text": "Arrêté du 1er février 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045160753", "@nortexte": "ECOE2202731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-01" }, { "#text": "CGI 170", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 34", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 44 bis II 2°, 3°, III", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 6 1, 3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 83 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 92", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R196-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R196-3", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 38 septdecies A à CGIAN3 38 septdecies E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN4 5 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000047417238", "#text": "Arrêté du 27 mars 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047416556", "@nortexte": "ECOE2307260A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-03-27" }, { "#text": "Instruction 1988-12-27 5F-3-89", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006303045", "@num": "163 octodecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 octodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632267", "@num": "R351-5", "#text": "Code de la construction et de l'habitation. - art. R351-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021632284", "@num": "R351-7", "#text": "Code de la construction et de l'habitation. - art. R351-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038878963", "@num": "R822-19", "#text": "Code de la construction et de l'habitation. - art. R822-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419142", "@num": "R822-3", "#text": "Code de la construction et de l'habitation. - art. R822-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045920163", "@num": "R822-4", "#text": "Code de la construction et de l'habitation. - art. R822-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724620", "@num": "L222-4", "#text": "Code de la mutualité - art. L222-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074067", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986758", "@num": "D542-10", "#text": "Code de la sécurité sociale. - art. D542-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048683707", "@num": "L131-6", "#text": "Code de la sécurité sociale. - art. L131-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390283", "@num": "L136-2", "#text": "Code de la sécurité sociale. - art. L136-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048703173", "@num": "L871-1", "#text": "Code de la sécurité sociale. - art. L871-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724815", "@num": "L932-41", "#text": "Code de la sécurité sociale. - art. L932-41 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041419421", "@num": "R532-3", "#text": "Code de la sécurité sociale. - art. R532-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031694502", "@num": "R532-8", "#text": "Code de la sécurité sociale. - art. R532-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020986739", "@num": "R831-6", "#text": "Code de la sécurité sociale. - art. R831-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038724479", "@num": "L143-2", "#text": "Code des assurances - art. L143-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041969701", "@num": "R3132-1", "#text": "Code des transports - art. R3132-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038837111", "@num": "L3152-4", "#text": "Code du travail - art. L3152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022234881", "@num": "L3153-3", "#text": "Code du travail - art. L3153-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019870599", "@num": "L3334-3", "#text": "Code du travail - art. L3334-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031012174", "@num": "L3334-8", "#text": "Code du travail - art. L3334-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043197156", "@num": "L3341-7", "#text": "Code du travail - art. 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"@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046559951", "@fin": "2022-05-07", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000045765903", "@fin": "2022-08-18", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046197322", "@fin": "2023-06-03", "@num": "83", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047622408", "@fin": "2024-06-02", "@num": "83", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049641925", "@fin": "2999-01-01", "@num": "83", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le montant net du revenu imposable est déterminé en déduisant du montant brut des sommes payées et des avantages en argent ou en nature accordés :
\n
1° Les cotisations de sécurité sociale ;
\n
1° bis Les cotisations afférentes au régime de retraite complémentaire institué par la caisse nationale de prévoyance de la fonction publique. Des décrets (1) peuvent étendre le bénéfice de cette disposition aux régimes de retraites complémentaires constitués au profit des fonctionnaires et agents de l'Etat, des collectivités locales et des établissements publics, soit auprès d'organismes relevant du code de la mutualité, soit auprès d'entreprises d'assurances régies par le livre III du code des assurances ou de la caisse nationale de prévoyance ;
\n
2° Les cotisations ou les primes versées aux organismes de retraite et de prévoyance complémentaires auxquels le salarié est affilié à titre obligatoire.
\n
Lorsque le total des versements du salarié et de l'employeur tant aux caisses de sécurité sociale au titre de l'assurance vieillesse qu'aux organismes de retraite et de prévoyance complémentaires excède 19 % d'une somme égale à douze fois (2) le plafond annuel moyen retenu pour le calcul des cotisations de sécurité sociale ou lorsqu'à l'intérieur de cette limite, les versements aux seuls organismes de prévoyance dépassent 3 % de la même somme, l'excédent est ajouté à la rémunération ;
\n
2° bis Les contributions payées par les salariés prévues par l'article L 351-3 du code du travail relatif aux allocations d'assurance ;
\n
2° ter La contribution exceptionnelle de solidarité en faveur des travailleurs privés d'emploi, instituée par l'article 2 modifié de la loi n° 82-939 du 4 novembre 1982 ;
\n
2° quater Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société nouvelle exerçant une activité industrielle, commerciale, artisanale ou libérale. Cette souscription doit intervenir l'année de la création de la société ou au cours de deux années suivantes condition, obligation*.
\n
Si les actions ou les parts sociales souscrites sont cédées avant l'expiration d'un délai de cinq ans à compter de leur souscription, le total des intérêts déduits est ajouté au revenu brut perçu par l'emprunteur l'année de la cession.
\n
Toutefois, aucun rehaussement n'est effectué lorsque l'emprunteur ou son conjoint se trouve dans l'un des cas prévus au troisième alinéa de l'article 199 quinquies B.
\n
Un décret fixe les modalités d'application du présent paragraphe, notamment les obligations des emprunteurs et des intermédiaires agréés (3).
\n
2° quinquies Les intérêts des emprunts contractés, à compter du 1er janvier 1984, pour souscrire au capital d'une société coopérative ouvrière de production créée pour reprendre une entreprise dans les conditions fixées à l'article 48 de la loi n° 78-763 du 19 juillet 1978 portant statut des sociétés coopératives ouvrières de production.
\n
Cette disposition est applicable dans les conditions fixées au 2° quater (3).
\n
3° Les frais inhérents à la fonction ou à l'emploi lorsqu'ils ne sont pas couverts par des allocations spéciales.
\n
La déduction à effectuer du chef des frais professionnels est calculée forfaitairement en fonction du revenu brut, après défalcation des cotisations, contributions et intérêts mentionnés aux 1° à 2° quinquies et à l'article 83 bis ; elle est fixée à 10 % du montant de ce revenu. Elle est limitée à 54.770 F pour l'imposition des rémunérations perçues en 1984 (4) ; chaque année, le plafond retenu pour l'imposition des revenus de l'année précédente est relevé dans la même proportion que la limite supérieure de la septième tranche du barème de l'impôt sur le revenu.
\n
Toutefois, en ce qui concerne les catégories de professions qui comportent des frais dont le montant est notoirement supérieur à celui résultant de l'application du pourcentage prévu à l'alinéa précédent, un arrêté ministériel (5) fixe le taux de la déduction dont les contribuables appartenant à ces professions peuvent bénéficier en sus de la déduction forfaitaire visée audit alinéa. Cette déduction supplémentaire est limitée à 50.000 F. Elle est calculée sur le montant global des rémunérations et des remboursements et allocations pour frais professionnels perçus par les intéressés, après application à ce montant de la déduction forfaitaire pour frais professionnels de 10 %.
\n
Le montant de la ou des déductions forfaitaires pour frais professionnels ne peut être inférieur à 1.800 F, sans pouvoir excéder le montant brut des traitements et salaires. Cette disposition s'applique séparément aux rémunérations perçues par chaque membre du foyer fiscal désigné à l'article 6-1 et 3.
\n
Les bénéficiaires de traitements et salaires sont également admis à justifier du montant de leurs frais réels, soit dans la déclaration visée à l'article 170, soit sous forme de réclamation adressée au service des impôts dans le délai prévu aux articles R* 196-1 et R* 196-3 du livre des procédures fiscales. Le montant des frais réels à prendre en compte au titre de l'acquisition des immeubles, des véhicules et autres biens dont la durée d'utilisation est supérieure à un an s'entend de la dépréciation que ces biens ont subie au cours de l'année d'imposition (a).
\n
(1) Annexe III, art. 38 septdecies.
\n
(2) Jusqu'à l'imposition des revenus de l'année 1987 cette limite est égale à huit fois le même plafond.
\n
(3) Annexe III, art. 38 septdecies A à 38 septdecies E.
\n
(4) Plafond fixé à 59.230 F pour l'imposition des revenus de 1986, à 61.190 F pour l'imposition des revenus de 1987, à 62.790 F pour l'imposition des revenus de 1988.
\n
(5) Annexe IV, art. 5 et 5 A.
\n
(a) Ces dispositions ont un caractère interprétatif, sous réserve des décisions de justice passées en force de chose jugée.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006307105", "cible": false, "cidtexte": "JORFTEXT000000509064", "id": "LEGIARTI000006275495", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000509064": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 33 A 35,42 (I,III,IV) (CGCT)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522819", "#text": "Loi du 10 août 1922", "@sens": "source", "@cidtexte": "JORFTEXT000000522819", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1922-08-10" }, { "@id": "JORFTEXT000000517934", "#text": "Loi du 25 mars 1943", "@sens": "source", "@cidtexte": "JORFTEXT000000517934", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1943-03-25" }, { "@id": "JORFTEXT000000880575", "#text": "Loi n°66-948 du 22 décembre 1966", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFARTI000002497885", "@num": "36", "#text": "Loi n°66-948 du 22 décembre 1966 - art. 36", "@sens": "source", "@cidtexte": "JORFTEXT000000880575", "@numtexte": "66-948", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-12-22" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002080556", "@num": "79", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 79", "@sens": "source", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGITEXT000006068593", "#text": "Loi n°77-646 du 24 juin 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637829", "@num": "1", "#text": "Loi n°77-646 du 24 juin 1977 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637830", "@num": "2", "#text": "Loi n°77-646 du 24 juin 1977 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637831", "@num": "3", "#text": "Loi n°77-646 du 24 juin 1977 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637832", "@num": "4", "#text": "Loi n°77-646 du 24 juin 1977 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637833", "@num": "5", "#text": "Loi n°77-646 du 24 juin 1977 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637835", "@num": "6", "#text": "Loi n°77-646 du 24 juin 1977 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "LEGIARTI000006637836", "@num": "7", "#text": "Loi n°77-646 du 24 juin 1977 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "JORFTEXT000000704666", "#text": "Loi n°77-646 du 24 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704666", "@numtexte": "77-646", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-24" }, { "@id": "JORFTEXT000000334604", "#text": "Loi n°77-1397 du 21 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000334604", "@numtexte": "77-1397", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-21" }, { "@id": "JORFARTI000002293563", "@num": "15", "#text": "Loi n°77-1397 du 21 décembre 1977 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000334604", "@numtexte": "77-1397", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-21" }, { "@id": "JORFTEXT000000503959", "#text": "Loi n°82-1126 du 29 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFARTI000001103045", "@num": "28", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 28", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "JORFTEXT000000704427", "#text": "Loi n°82-1152 du 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000002072122", "@num": "31", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFTEXT000000504452", "#text": "Loi n°83-25 du 19 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFARTI000001493185", "@num": "26", "#text": "Loi n°83-25 du 19 janvier 1983 - art. 26", "@sens": "source", "@cidtexte": "JORFTEXT000000504452", "@numtexte": "83-25", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-01-19" }, { "@id": "JORFTEXT000000858043", "#text": "Décret n°83-394 du 18 mai 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000858043", "@numtexte": "83-394", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-18" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000501343", "#text": "Loi n°84-609 du 16 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501343", "@numtexte": "84-609", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "LEGIARTI000006695592", "@num": "5", "#text": "Loi n°84-609 du 16 juillet 1984 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000501343", "@numtexte": "84-609", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-16" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000692878", "#text": "Décret n°88-684 du 6 mai 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000692878", "@nortexte": "INDB8800224D", "@numtexte": "88-684", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-06" }, { "@id": "JORFTEXT000000867418", "#text": "Décret n°88-754 du 10 juin 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000867418", "@nortexte": "ECOB8810021D", "@numtexte": "88-754", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-06-10" }, { "@id": "JORFTEXT000000868161", "#text": "Décret n°88-936 du 29 septembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000868161", "@nortexte": "BUDX8810821D", "@numtexte": "88-936", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-09-29" }, { "@id": "JORFTEXT000000518709", "#text": "Décision Européenne n°88-250 du 29 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000518709", "@nortexte": "CSCX8811042S", "@numtexte": "88-250", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1988-12-29" }, { "@id": "JORFARTI000002074761", "@num": "2", "#text": "Décision Européenne n°88-250 du 29 décembre 1988 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000518709", "@nortexte": "CSCX8811042S", "@numtexte": "88-250", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1988-12-29" }, { "@id": "LEGITEXT000006069029", "#text": "Loi n°88-1193 du 29 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317609", "@num": "10", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317610", "@num": "11", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275495", "@num": "12", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275496", "@num": "15", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275497", "@num": "17", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317614", "@num": "18", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275498", "@num": "19", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317603", "@num": "2", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275499", "@num": "21", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317617", "@num": "24", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317618", "@num": "29", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275505", "@num": "30", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317619", "@num": "31", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275507", "@num": "34", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 34 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275509", "@num": "35", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 35 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275512", "@num": "36", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 36 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275513", "@num": "37", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275514", "@num": "38", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275515", "@num": "39", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275493", "@num": "4", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275516", "@num": "40", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275517", "@num": "41", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 41 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275518", "@num": "42", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 42 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317622", "@num": "47", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275528", "@num": "49", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317605", "@num": "5", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275529", "@num": "50", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317606", "@num": "6", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317607", "@num": "7", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006275494", "@num": "8", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "LEGIARTI000006317608", "@num": "9", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000867888", "#text": "Décret n°88-1222 du 30 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000867888", "@nortexte": "TRST8800612D", "@numtexte": "88-1222", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-30" }, { "@id": "JORFTEXT000000685141", "#text": "Arrêté du 11 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGITEXT000006058940", "#text": "Arrêté du 11 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGITEXT000006058941", "#text": "Arrêté du 11 avril 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGIARTI000006328811", "@num": "1", "#text": "Arrêté du 11 avril 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGIARTI000006328811", "@num": "1", "#text": "Arrêté du 11 avril 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGIARTI000006328812", "@num": "1", "#text": "Arrêté du 11 avril 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "LEGIARTI000006328812", "@num": "1", "#text": "Arrêté du 11 avril 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000685141", "@nortexte": "AGRP8900681A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1989-04-11" }, { "@id": "JORFTEXT000000294801", "#text": "Arrêté du 7 juillet 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000294801", "@nortexte": "BUDR8905034A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-07-07" }, { "@id": "JORFTEXT000000882944", "#text": "Décret n°89-645 du 6 septembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359512", "@num": "1", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359511", "@num": "1", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359518", "@num": "5", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@id": "LEGIARTI000006359517", "@num": "5", "#text": "Décret n°89-645 du 6 septembre 1989 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000882944", "@nortexte": "INTB8900264D", "@numtexte": "89-645", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-09-06" }, { "@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": "JORFTEXT000000522025", "#text": "Décret n°89-942 du 22 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000522025", "@nortexte": "AGRG8902160D", "@numtexte": "89-942", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "JORFTEXT000000882580", "#text": "Décret n°89-943 du 22 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000882580", "@nortexte": "AGRG8902161D", "@numtexte": "89-943", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "JORFTEXT000000336893", "#text": "Décret n°89-945 du 22 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336893", "@nortexte": "AGRG8902567D", "@numtexte": "89-945", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000021816872", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872585", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000166446", "#text": "DECRET90-133", "@sens": "cible", "@cidtexte": "JORFTEXT000000166446", "@nortexte": "MENF8902755D", "@numtexte": "90-133", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-12" }, { "@id": "JORFTEXT000000524862", "#text": "DECRET90-297", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGITEXT000006075664", "#text": "Décret n°90-297 du 3 avril 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325962", "@num": "1", "#text": "Décret n°90-297 du 3 avril 1990 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325963", "@num": "2", "#text": "Décret n°90-297 du 3 avril 1990 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325964", "@num": "3", "#text": "Décret n°90-297 du 3 avril 1990 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325965", "@num": "4", "#text": "Décret n°90-297 du 3 avril 1990 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325966", "@num": "5", "#text": "Décret n°90-297 du 3 avril 1990 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "LEGIARTI000006325967", "@num": "6", "#text": "Décret n°90-297 du 3 avril 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524862", "@nortexte": "AGRG9000107D", "@numtexte": "90-297", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1990-04-03" }, { "@id": "JORFTEXT000000343454", "#text": "DECRET90-479", "@sens": "cible", "@cidtexte": "JORFTEXT000000343454", "@nortexte": "INTB9000117D", "@numtexte": "90-479", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-06-08" }, { "@id": "JORFTEXT000000295744", "#text": "Arrêté du 6 juillet 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000295744", "@nortexte": "BUDR9005036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-07-06" }, { "@id": "JORFTEXT000000350445", "#text": "DECRET90-702", "@sens": "cible", "@cidtexte": "JORFTEXT000000350445", "@nortexte": "AGRG9000646D", "@numtexte": "90-702", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-08-01" }, { "@id": "JORFTEXT000000717059", "#text": "DECRET90-798", "@sens": "cible", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000316387", "#text": "Arrêté du 20 mars 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000316387", "@nortexte": "BUDF9100007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-03-20" }, { "@id": "JORFTEXT000000499958", "#text": "Arrêté du 8 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000499958", "@nortexte": "BUDR9105030A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-08" }, { "@id": "JORFTEXT000000314970", "#text": "Arrêté du 30 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000314970", "@nortexte": "AGRG9101660A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-30" }, { "@id": "JORFTEXT000000315191", "#text": "Arrêté du 30 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000315191", "@nortexte": "AGRG9101657A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-30" }, { "@id": "JORFTEXT000000872198", "#text": "Arrêté du 30 juillet 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000872198", "@nortexte": "AGRG9101658A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-07-30" }, { "@id": "JORFTEXT000000172261", "#text": "LOI91-1182", "@sens": "cible", "@cidtexte": "JORFTEXT000000172261", "@nortexte": "ECOX9000186L", "@numtexte": "91-1182", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-11-20" }, { "@id": "JORFTEXT000000721705", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000721705", "@nortexte": "MENF9103000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-13" }, { "@id": "JORFTEXT000000499549", "#text": "Arrêté du 31 décembre 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000499549", "@nortexte": "AGRG9102409A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000723665", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000723665", "@nortexte": "MENF9200258A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-01-24" }, { "@id": "JORFTEXT000000345370", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000345370", "@nortexte": "BUDR9205028A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-08" }, { "@id": "JORFTEXT000000176142", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000176142", "@nortexte": "MENF9203087A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-07-27" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "JORFTEXT000000361779", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361779", "@nortexte": "AGRG9202075A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-23" }, { "@id": "JORFTEXT000000727380", "#text": "DECRET93-729", "@sens": "cible", "@cidtexte": "JORFTEXT000000727380", "@nortexte": "INTB9300215D", "@numtexte": "93-729", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-29" }, { "@id": "JORFTEXT000000727534", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000727534", "@nortexte": "BUDR9305018A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-07-06" }, { "@id": "JORFTEXT000000361088", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000361088", "@nortexte": "AGRG9301643A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-31" }, { "@id": "JORFTEXT000000477118", "#text": "Arrêté du 3 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000477118", "@nortexte": "MENF9306228A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-03" }, { "@id": "JORFTEXT000000481319", "#text": "Arrêté du 3 novembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000481319", "@nortexte": "AGRG9300235A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-03" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n°93-1352 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000684770", "#text": "Loi n°93-1353 du 30 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000365991", "#text": "DECRET94-655", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "LEGIARTI000006360172", "@num": "2", "#text": "Décret n°94-655 du 27 juillet 1994 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000365991", "@nortexte": "INTB9400303D", "@numtexte": "94-655", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-07-27" }, { "@id": "JORFTEXT000000733298", "#text": "DECRET94-1158", "@sens": "cible", "@cidtexte": "JORFTEXT000000733298", "@nortexte": "DEFM9402226D", "@numtexte": "94-1158", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000531809", "#text": "LOI95-115", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000166739", "#text": "LOI95-116", "@sens": "cible", "@cidtexte": "JORFTEXT000000166739", "@nortexte": "SPSX9400133L", "@numtexte": "95-116", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000735447", "#text": "DECRET95-382", "@sens": "cible", "@cidtexte": "JORFTEXT000000735447", "@nortexte": "AGRG9500174D", "@numtexte": "95-382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-04-05" }, { "@id": "JORFTEXT000000370300", "#text": "LOI95-858", "@sens": "cible", "@cidtexte": "JORFTEXT000000370300", "@nortexte": "ECOX9500960L", "@numtexte": "95-858", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-07-28" }, { "@id": "LEGIARTI000006319286", "@num": "1", "#text": "Loi n°95-858 du 28 juillet 1995 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370300", "@nortexte": "ECOX9500960L", "@numtexte": "95-858", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-07-28" }, { "@id": "JORFTEXT000000737652", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000737652", "@nortexte": "MENF9501444A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-18" }, { "@id": "JORFTEXT000000189562", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000189562", "@nortexte": "AGRP9502219A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-10-05" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000559120", "#text": "LOI96-142", "@sens": "cible", "@cidtexte": "JORFTEXT000000559120", "@nortexte": "INTX9400076L", "@numtexte": "96-142", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-02-21" }, { "@id": "JORFTEXT000000754945", "#text": "LOI98-565", "@sens": "cible", "@cidtexte": "JORFTEXT000000754945", "@nortexte": "AGRX9500132L", "@numtexte": "98-565", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-07-08" }, { "@id": "JORFTEXT000000572100", "#text": "Décret n°98-590 du 6 juillet 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000572100", "@nortexte": "AGRS9800123D", "@numtexte": "98-590", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "LEGIARTI000006330852", "@num": "2", "#text": "Décret n°98-590 du 6 juillet 1998 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755051", "@nortexte": "AGRG9800123D", "@numtexte": "98-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "LEGIARTI000006330857", "@num": "7", "#text": "Décret n°98-590 du 6 juillet 1998 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000755051", "@nortexte": "AGRG9800123D", "@numtexte": "98-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-07-06" }, { "@id": "JORFTEXT000000394739", "#text": "DECRET99-370", "@sens": "cible", "@cidtexte": "JORFTEXT000000394739", "@nortexte": "AGRG9900385D", "@numtexte": "99-370", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-07" }, { "@id": "LEGIARTI000006312639", "@num": "302 bis F", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 302 bis F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296042", "@num": "363 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298784", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298785", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298786", "@num": "111 quater A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296977", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298789", "@num": "111 quater H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298791", "@num": "111 quater I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater I (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298796", "@num": "111 quater J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298799", "@num": "111 quater K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309338", "@num": "260", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 260 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312641", "@num": "302 bis G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304552", "@num": "302 bis H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312643", "@num": "302 bis I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312645", "@num": "302 bis J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307105", "@num": "83", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389598", "@num": "L1615-10", "#text": "Code général des collectivités territoriales - art. L1615-10 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389682", "@num": "L1615-6", "#text": "Code général des collectivités territoriales - art. L1615-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389680", "@num": "L1615-6", "#text": "Code général des collectivités territoriales - art. L1615-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389683", "@num": "L1615-6", "#text": "Code général des collectivités territoriales - art. L1615-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389681", "@num": "L1615-6", "#text": "Code général des collectivités territoriales - art. L1615-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389684", "@num": "L1615-6", "#text": "Code général des collectivités territoriales - art. L1615-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389689", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389687", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389690", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389688", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389685", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389686", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389691", "@num": "L1615-7", "#text": "Code général des collectivités territoriales - art. L1615-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389596", "@num": "L1615-8", "#text": "Code général des collectivités territoriales - art. L1615-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389597", "@num": "L1615-9", "#text": "Code général des collectivités territoriales - art. L1615-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390575", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390576", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390576", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390577", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006390577", "@num": "L2333-1", "#text": "Code général des collectivités territoriales - art. L2333-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006584699", "@num": "L641-8", "#text": "Code rural - art. L641-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°88-1193 du 29 décembre 1988", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1988", "LOI DE FINANCES RECTIFICATIVE", "CGI", "CODE GENERAL DES IMPOTS", "CODE DES COMMUNES", "CODE DES DOUANES", "DGF", "DOTATION GLOBALE DE FONCTIONNEMENT", "TAUX DE RELEVEMENT", "TVA", "INSTITUT D'EMISSION DES DEPARTEMENTS D'OUTRE-MER", "SERVICE CIVIL", "SERVICE MILITAIRE", "AUTORISATION DE PROGRAMME", "CREDIT DE PAIEMENT", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "OPERATION DEFINITIVE", "BUDGET ANNEXE", "DECRET D'AVANCE", "RATIFICATION", "CREDIT A TITRE D'AVANCE", "TRAVAIL", "SALAIRE", "FRAIS PROFESSIONNEL", "DEDUCTION", "IR", "IMPOT SUR LE REVENU", "FRAIS REEL", "IS", "IMPOT SUR LES SOCIETES", "TRAITEMENT", "DEFICIT IMPUTABLE", "HOLDING", "RESTRUCTURATION FISCALE", "SOCIETE MERE", "GROUPE DE SOCIETES", "FISCALITE DE GROUPE", "LOCATION IMMOBILIERE", "OPTION", "CREANCE", "RECOUVREMENT", "CREANCE IRRECOUVRABLE", "RECUPERATION", "CREANCE IMPAYEE", "IMMEUBLE", "LOCAL", "INDUSTRIE", "COMMERCE", "PRESTATION DE SERVICE", "IMPOT", "IMPOT DIRECT LOCAL", "TAXE D'HABITATION", "TAXE FONCIERE", "TAUX", "VARIATION", "DIMINUTION", "TAXE PROFESSIONNELLE", "FONDS DEPARTEMENTAL", "EXONERATION", "AMENAGEMENT DU TERRITOIRE", "BAPSA", "BUDGET ANNEXE DES PRESTATIONS SOCIALES AGRICOLES", "LIVRE DES PROCEDURES FISCALES", "VALIDATION LEGISLATIVE", "FISCALITE", "ROLE", "PROCEDURE DE DELEGATION", "HOMOLOGATION", "ENREGISTREMENT", "TIMBRE", "DROIT D'APPORT", "BENEFICE", "RESERVE", "CAPITALISATION", "APPORT EN NUMERAIRE", "DOCUMENTATION HYPOTHECAIRE", "PERMIS DE CONDUIRE", "DUPLICATA", "RECONSTITUTION", "DROIT DE TIMBRE", "PIECE D'IDENTITE", "EXONERATION TEMPORAIRE", "CARTE GRISE", "CONTRIBUTION INDIRECTE", "COTISATION", "ALCOOL", "BOISSON ALCOOLISEE", "OFFRE GRATUITE", "LIVRAISON", "CNAM", "PARFUMERIE", "PARFUM", "COSMETIQUE", "NORME CEE", "NORME EUROPEENNE", "NORME EN CONFORMITE", "PUBLICITE", "AFFICHAGE", "EMPLACEMENT PUBLICITAIRE", "ENSEIGNE", "VOIE PUBLIQUE", "TAXE COMMUNALE", "TRANSPORTEUR PUBLIC", "INSTALLATION", "AEROPORT", "AEROGARE", "GARE SNCF", "GARE RATP", "METRO", "RER", "PETROLE", "PRODUIT PETROLIER", "STOCK", "REPRISE", "SEUIL", "OPPOSITION ADMINISTRATIVE", "PROCEDURE", "COMPTABILITE PUBLIQUE", "COMPTABLE", "DROIT DE COMMUNICATION", "EXTENSION", "VALEUR FORFAITAIRE", "REVISION", "DOUANE", "INAO", "VIN", "APPELLATION D'ORIGINE", "DROIT", "PERCEPTION", "CONTROLE DE QUALITE", "ELEVAGE", "ABATTOIR", "PROTECTION SANITAIRE", "TAXE DE PROTECTION SANITAIRE", "TAXE D'USAGE", "TAXE", "FONDS NATIONAL DES ABATTOIRS", "ENSEIGNEMENT", "ETABLISSEMENT D'ENSEIGNEMENT", "AUTONOMIE FINANCIERE", "RFA", "EPCSCP", "CONTROLE FINANCIER", "COMITE NATIONAL D'EVALUATION", "CONSTRUCTION", "SINISTRE", "ASSURANCE", "FONDS DE COMPENSATION", "SIDERURGIE", "FIS", "FONDS D'INTERVENTION SIDERURGIQUE", "SUPPRESSION", "TIERS-MONDE", "AIDE AU TIERS-MONDE", "PAYS EN VOIE DE DEVELOPPEMENT", "EMPRUNT", "PRET", "DETTE", "REMISE DE DETTE", "ANNULATION", "TAXE PARAFISCALE", "PARAFISCALITE", "INDUSTRIE DE LA FONDERIE", "CTIF", "ENTREE EN VIGUEUR", "CENTRE TECHNIQUE DES INDUSTRIES DE LA FONDERIE", "TAUX FORFAITAIRE", "TAUX DE COMPENSATION", "FCTVA", "AUDIOVISUEL", "CINEMA", "INDUSTRIE CINEMATOGRAPHIQUE", "COMPTE D'AFFECTATION SPECIALE", "PENALITE", "SANCTION", "AMENDE", "APPAREIL A VAPEUR", "APPAREIL A PRESSION", "GAZ", "GAZ COMPRIME", "TAXE D'EPREUVE", "TRANSPORT", "ILE-DE-FRANCE", "COLLECTIVITE LOCALE", "COMMUNE", "TAUX DE VERSEMENT", "MAJORATION", "BOURGES", "REGION PARISIENNE", "REGION", "URBANISME", "CODE DE L'URBANISME", "BUREAU", "BUREAU DE RECHERCHE", "REDEVANCE", "DETTE PUBLIQUE", "AVANCE DE L'ETAT", "FONDS DE SOUTIEN", "RENTE", "GESTION", "RAPPORT", "COMMUNICATION AVEC LE PARLEMENT", "CAISSE CENTRALE DE CREDIT COOPERATIF", "REDECANCE", "EXPLOITATION" ] }, "TITREFULL": "Loi n°88-1193 du 29 décembre 1988 DE FINANCES RECTIFICATIVE POUR 1988" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509064", "NOR": "ECOX8800157L", "NUM": "88-1193", "DATE_PUBLI": "1988-12-30", "DATE_TEXTE": "1988-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1988", "PAGE_DEB_PUBLI": 16617, "PAGE_FIN_PUBLI": 16728 } }, "META_COMMUN": { "ID": "JORFTEXT000000509064", "URL": "texte/version/JORF/TEXT/00/00/00/50/90/JORFTEXT000000509064.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9881193" } }, "RECT": { "CONTENU": "RECT. JO DU 14-01-1989 P558" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509064", "cible": true, "cidtexte": "JORFTEXT000000509064", "id": "LEGIARTI000006275495", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275495", "liens_entrants": true }

Article 12 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1988 (Loi n°88-1193 du 29 décembre 1988 DE FINANCES RECTIFICATIVE POUR 1988)