{ "article": { "LEGIARTI000006293559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293559", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293559.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0087AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293529", "@num": "71", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 71 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032881261", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191195", "@fin": "2999-01-01", "#text": "3° : Régime spécial", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293557", "@fin": "1993-01-01", "@num": "87", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293558", "@fin": "2000-08-04", "@num": "87", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293559", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les exploitants procèdent obligatoirement à un inventaire, à l'arrêté de leur comptabilité matières et à la transmission de cet inventaire et de cet arrêté au service des douanes et droits indirects territorialement compétent dans les conditions et selon les modalités fixées à l'article 71.\n
\n
" } }, "LEGIARTI000006293529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293529", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293529.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0071AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 494", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 495", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 67", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 72", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006293559", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191193", "@fin": "1993-01-01", "#text": "Régime général.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293529", "@fin": "1993-01-01", "@num": "71", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293530", "@fin": "2000-08-04", "@num": "71", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293531", "@fin": "2999-01-01", "@num": "71", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Indépendamment des autres inventaires susceptibles d'être pratiqués à l'initiative de l'administration à tout moment, les agents des impôts procèdent obligatoirement à la fin de chaque campagne, et immédiatement avant le début des travaux de la campagne suivante, à un inventaire général de tous les produits détenus dans la distillerie et qui sont suivis au compte spécial d'entrepôt ou au compte de magasin, ainsi que de ceux contenus dans les appareils et circuits de fabrication.
\n
Lorsque la distillerie est vidée de tout produit imposable avant la fin de la campagne et n'est pas susceptible d'en détenir avant le début de la campagne suivante, l'inventaire général de clôture de campagne est effectué à une date aussi proche que possible de la dernière expédition.
\n
Les restes éventuels reconnus lors de l'inventaire général de clôture de campagne sont repris aux charges des comptes correspondants de la campagne suivante.
\n
Les excédents ou manquants constatés à l'issue de l'inventaire donnent lieu aux régularisations ci-après :
\n
En ce qui concerne le compte spécial d'entrepôt, les quantités de boissons passibles de droits, dégagées en excédent, donnent lieu à procès-verbal dans les conditions prévues à l'article 494 du code général des impôts. Les quantités de ces boissons dégagées en manquant en sus des déductions prévues à l'article 495 de ce code sont imposées aux droits en vigueur pour les boissons concernées.
\n
En ce qui concerne le compte de magasin, sous réserve des corrections éventuellement opérées en application des dispositions de l'article 67, les quantités d'alcool dégagées en excédent sont prises en charge et donnent lieu à procès-verbal. Les quantités d'alcool dégagées en manquant en sus des déductions prévues à l'article 495 du code général des impôts sont imposées aux droits en vigueur sur l'alcool.
" } }, "LEGIARTI000006293530": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-08-04", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006293530", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293530.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0071AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 494, 495", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 67", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN1 72", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006927896", "@num": "22", "#text": "Décret n°93-310 du 9 mars 1993 - art. 22 () JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006293559", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191194", "@fin": "2999-01-01", "#text": "2° : Régime général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293529", "@fin": "1993-01-01", "@num": "71", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293530", "@fin": "2000-08-04", "@num": "71", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293531", "@fin": "2999-01-01", "@num": "71", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Indépendamment des autres inventaires susceptibles d'être pratiqués à l'initiative de l'administration à tout moment, le service des douanes et droits indirects procède obligatoirement à la fin de chaque campagne, et immédiatement avant le début des travaux de la campagne suivante, à un inventaire général de tous les produits détenus dans la distillerie et qui sont suivis au compte spécial d'entrepôt ou au compte de magasin, ainsi que de ceux contenus dans les appareils et circuits de fabrication.
\n
Lorsque la distillerie est vidée de tout produit imposable avant la fin de la campagne et n'est pas susceptible d'en détenir avant le début de la campagne suivante, l'inventaire général de clôture de campagne est effectué à une date aussi proche que possible de la dernière expédition.
\n
Les restes éventuels reconnus lors de l'inventaire général de clôture de campagne sont repris aux charges des comptes correspondants de la campagne suivante.
\n
Les excédents ou manquants constatés à l'issue de l'inventaire donnent lieu aux régularisations ci-après :
\n
En ce qui concerne le compte spécial d'entrepôt, les quantités de boissons passibles de droits, dégagées en excédent, donnent lieu à procès-verbal dans les conditions prévues à l'article 494 du code général des impôts. Les quantités de ces boissons dégagées en manquant en sus des déductions prévues à l'article 495 de ce code sont imposées aux droits en vigueur pour les boissons concernées.
\n
En ce qui concerne le compte de magasin, sous réserve des corrections éventuellement opérées en application des dispositions de l'article 67, les quantités d'alcool dégagées en excédent sont prises en charge et donnent lieu à procès-verbal. Les quantités d'alcool dégagées en manquant en sus des déductions prévues à l'article 495 du code général des impôts sont imposées aux droits en vigueur sur l'alcool.
" } }, "LEGIARTI000006293531": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "71", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006293531", "URL": "article/LEGI/ARTI/00/00/06/29/35/LEGIARTI000006293531.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAABXXXXXXX0071AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006331202", "@num": "4", "#text": "Décret n°2000-739 du 1 août 2000 - art. 4 () JORF 4 août 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000217983", "@nortexte": "ECOD0070013D", "@numtexte": "2000-739", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006293559", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191194", "@fin": "2999-01-01", "#text": "2° : Régime général", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179174", "@fin": "2999-01-01", "#text": "IV : Règlement des distilleries", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161962", "@fin": "2999-01-01", "#text": "Section I : Production des alcools", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146650", "@fin": "2999-01-01", "#text": "Chapitre Ier : Boissons", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133662", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et monopoles fiscaux", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114387", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084147", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069568", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe I", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069568", "@c_titre_court": "Code général des impôts annexe I, CGIANI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293529", "@fin": "1993-01-01", "@num": "71", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293530", "@fin": "2000-08-04", "@num": "71", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293531", "@fin": "2999-01-01", "@num": "71", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les distillateurs procèdent obligatoirement à la fin de chaque campagne, et immédiatement avant le début des travaux de la campagne suivante, à un inventaire général de tous les produits détenus dans la distillerie et qui sont enregistrés dans la comptabilité matières ainsi que de ceux contenus dans les appareils et circuits de fabrication.
\n
Lorsque la distillerie est vidée de tout produit imposable avant la fin de la campagne et n'est pas susceptible d'en détenir avant le début de la campagne suivante, l'inventaire mentionné au premier alinéa est effectué à une date aussi proche que possible de la dernière expédition.
\n
A la date de réalisation de l'inventaire, les distillateurs arrêtent la comptabilité matières et la transmettent sans délai, ainsi que les résultats de l'inventaire, au service des douanes et droits indirects territorialement compétent.
" } }, "LEGIARTI000006331202": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331202", "URL": "article/LEGI/ARTI/00/00/06/33/12/LEGIARTI000006331202.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHUTXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300468", "@num": "51 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300469", "@num": "51 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300470", "@num": "51 octies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 octies E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300463", "@num": "51 septies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300689", "@num": "51 septies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300697", "@num": "51 septies G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 51 septies G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293565", "@num": "159", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293567", "@num": "160", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293331", "@num": "161", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 161 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293569", "@num": "162", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293570", "@num": "163", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 163 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293571", "@num": "164", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 164 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293595", "@num": "166", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 166 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293577", "@num": "168", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293334", "@num": "171", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 171 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293582", "@num": "172", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 172 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293585", "@num": "173", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293337", "@num": "174", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 174 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293588", "@num": "175", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293599", "@num": "176", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 176 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293600", "@num": "178", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 178 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293591", "@num": "181", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293594", "@num": "184", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293344", "@num": "185", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 185 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293611", "@num": "187", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 187 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293618", "@num": "190", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293621", "@num": "193", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 193 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293454", "@num": "27", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293455", "@num": "29", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293458", "@num": "30", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293461", "@num": "32", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293464", "@num": "33", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293293", "@num": "37", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 37 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293466", "@num": "38", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293297", "@num": "39", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 39 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293478", "@num": "40", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 40 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293468", "@num": "41", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 41 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293469", "@num": "42", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 42 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293471", "@num": "44", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 44 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293473", "@num": "45", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 45 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293474", "@num": "46", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 46 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293475", "@num": "47", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 47 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293481", "@num": "48", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293483", "@num": "49", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293302", "@num": "50", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 50 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293485", "@num": "51", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293487", "@num": "52", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293488", "@num": "53", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293492", "@num": "55", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293494", "@num": "56", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293499", "@num": "57", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293503", "@num": "58", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 58 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293508", "@num": "60", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 60 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293512", "@num": "61", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293515", "@num": "62", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293519", "@num": "63", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 63 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293307", "@num": "65", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293312", "@num": "67", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293522", "@num": "68", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293524", "@num": "69", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 69 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293528", "@num": "70", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293531", "@num": "71", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293535", "@num": "72", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 72 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293537", "@num": "73", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293534", "@num": "74", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293318", "@num": "75", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 75 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293542", "@num": "78", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293321", "@num": "79", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 79 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293553", "@num": "81", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293546", "@num": "82", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 82 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293324", "@num": "83", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 83 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293548", "@num": "84", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 84 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293556", "@num": "85", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293549", "@num": "86", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293559", "@num": "87", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293550", "@num": "88", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 88 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293562", "@num": "90", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293563", "@num": "91", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 91 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000217983", "@nor": "ECOD0070013D", "@num": "2000-739", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2000-739 du 1er août 2000 fixant les conditions et les modalités d'application de l'article 302 G du code général des impôts relatif à l'activité d'entrepositaire agréé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000217983", "@c_titre_court": "Décret n° 2000-739 du 1 août 2000" }, { "@fin": "2999-01-01", "#text": "Décret n°2000-739 du 1 août 2000 fixant les conditions et les modalités d'application de l'article 302 G du code général des impôts relatif à l'activité d'entrepositaire agréé", "@debut": "2000-08-04", "@id_txt": "LEGITEXT000005629744", "@c_titre_court": "Décret n°2000-739 du 1 août 2000" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2000-08-04", "@date_signature": "2000-08-01" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006331202", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006293529", "cible": true, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293559", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293530", "cible": true, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293559", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006293531", "cible": true, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293559", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006331202", "cible": true, "cidtexte": "LEGITEXT000006069568", "id": "LEGIARTI000006293559", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006293559", "liens_entrants": true }

Article 87 AUTONOME VIGUEUR, en vigueur depuis le 31/03/2001 (Code général des impôts, annexe I)