{ "article": { "LEGIARTI000006293680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-10", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006293680", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293680.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326409", "@num": "1", "#text": "Décret n°91-879 du 6 septembre 1991 - art. 1 (V) JORF 8 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000515151", "@nortexte": "BUDF9110034D", "@numtexte": "91-879", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-06" }, { "@id": "LEGIARTI000006326410", "@num": "2", "#text": "Décret n°91-879 du 6 septembre 1991 - art. 2 (V) JORF 8 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000515151", "@nortexte": "BUDF9110034D", "@numtexte": "91-879", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-06" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000173689", "#text": "Décret 96-632 1996-07-16 JORF 18 juillet 1996 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000006295127", "@num": "16 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302347", "@num": "39 quinquies GA", "#text": "Code général des impôts, CGI. - art. 39 quinquies GA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006293680", "@fin": "2023-06-10", "@num": "16 F", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047658134", "@fin": "2999-01-01", "@num": "16 F", "@etat": "VIGUEUR", "@debut": "2023-06-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 16 C et 16 D s'appliquent aux provisions constituées par les entreprises d'assurances et de réassurances en vertu de l'article 39 quinquies GA du code général des impôts.
\n
" } }, "LEGIARTI000006326409": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-09-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006326409", "URL": "article/LEGI/ARTI/00/00/06/32/64/LEGIARTI000006326409.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHYKXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 39 Finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 39 Finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006293679", "@num": "16 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293680", "@num": "16 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515151", "@nor": "BUDF9110034D", "@num": "91-879", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-879 du 6 septembre 1991 PRIS POUR L'APPLICATION DE L'ART. 39 DE LA LOI DE FINANCES POUR 1991 (901168 DU 29-12-1990) RELATIF A L'INSTITUTION D'UNE PROVISION POUR EGALISATION EN MATIERE D'ASSURANCE-CREDIT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515151", "@c_titre_court": "Décret n°91-879 du 6 septembre 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-879 du 6 septembre 1991 pris pour application de l'article 39 de la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) relatif à l'institution d'une provision pour égalisation en matière d'assurance-crédit", "@debut": "1991-09-08", "@id_txt": "LEGITEXT000006067734", "@c_titre_court": "Décret n°91-879 du 6 septembre 1991" } ], "@date_publi": "1991-09-08", "@date_signature": "1991-09-06", "@num_parution_jo": "0210" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006326409", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1991-09-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination du bénéfice technique défini au IV de l'article 39 de la loi de finances pour 1991 susvisée :
\n
a) Le montant des primes acquises au cours de l'exercice, diminuées des dotations aux provisions légalement constituées, correspond aux primes de l'exercice nettes d'annulation et diminuées de la dotation aux provisions de primes autres que la provision pour égalisation.
\n
b) La ventilation des charges autres que les frais directement imputables à la branche Assurance-crédit est effectuée selon les modalités fixées par le plan comptable de l'assurance.
" } }, "LEGIARTI000006326410": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1991-09-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006326410", "URL": "article/LEGI/ARTI/00/00/06/32/64/LEGIARTI000006326410.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHYKXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 16 C, 16 D", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 39 Finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000717191", "#text": "Loi 90-1168 1990-12-29 art. 39 Finances pour 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006293679", "@num": "16 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293680", "@num": "16 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515151", "@nor": "BUDF9110034D", "@num": "91-879", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°91-879 du 6 septembre 1991 PRIS POUR L'APPLICATION DE L'ART. 39 DE LA LOI DE FINANCES POUR 1991 (901168 DU 29-12-1990) RELATIF A L'INSTITUTION D'UNE PROVISION POUR EGALISATION EN MATIERE D'ASSURANCE-CREDIT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515151", "@c_titre_court": "Décret n°91-879 du 6 septembre 1991" }, { "@fin": "2999-01-01", "#text": "Décret n°91-879 du 6 septembre 1991 pris pour application de l'article 39 de la loi de finances pour 1991 (n° 90-1168 du 29 décembre 1990) relatif à l'institution d'une provision pour égalisation en matière d'assurance-crédit", "@debut": "1991-09-08", "@id_txt": "LEGITEXT000006067734", "@c_titre_court": "Décret n°91-879 du 6 septembre 1991" } ], "@date_publi": "1991-09-08", "@date_signature": "1991-09-06", "@num_parution_jo": "0210" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006326410", "@fin": "2999-01-01", "@num": "2", "@etat": "VIGUEUR", "@debut": "1991-09-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 16 C et 16 D de l'annexe II au code général des impôts s'appliquent aux provisions constituées par les entreprises d'assurances et de réassurances en vertu de l'article 39 de la loi de finances pour 1991 susvisée.
\n
" } }, "LEGIARTI000006293679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "16 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006293679", "URL": "article/LEGI/ARTI/00/00/06/29/36/LEGIARTI000006293679.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0016AFXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006326409", "@num": "1", "#text": "Décret n°91-879 du 6 septembre 1991 - art. 1 (V) JORF 8 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000515151", "@nortexte": "BUDF9110034D", "@numtexte": "91-879", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-06" }, { "@id": "LEGIARTI000006326410", "@num": "2", "#text": "Décret n°91-879 du 6 septembre 1991 - art. 2 (V) JORF 8 septembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000515151", "@nortexte": "BUDF9110034D", "@numtexte": "91-879", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-06" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000173689", "#text": "Décret 96-632 1996-07-16 JORF 18 juillet 1996 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000173689", "@nortexte": "BUDF9620653D", "@numtexte": "96-632", "@typelien": "TXT_ASSOCIE", "@naturetexte": "DECRET", "@datesignatexte": "1996-07-16" }, { "@id": "LEGIARTI000006302347", "@num": "39 quinquies GA", "#text": "Code général des impôts, CGI. - art. 39 quinquies GA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191213", "@fin": "2999-01-01", "#text": "4 bis : Provisions pour risques afférents à certaines opérations d'assurance et de réassurance", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179186", "@fin": "2999-01-01", "#text": "I bis : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161970", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146655", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1976-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006293679", "@fin": "2999-01-01", "@num": "16 E", "@etat": "VIGUEUR", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la détermination du bénéfice technique défini au IV de l'article 39 quinquies GA du code général des impôts :
\n
a) Le montant des primes acquises au cours de l'exercice, diminuées des dotations aux provisions légalement constituées, correspond aux primes de l'exercice nettes d'annulation et diminuées de la dotation aux provisions de primes autres que la provision pour égalisation ;
\n
b) La ventilation des charges autres que les frais directement imputables à la branche assurance-crédit est effectuée selon les modalités fixées par le plan comptable de l'assurance.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006326409", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293680", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006326410", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293680", "typelien": "CREATION" } ], "texte_version": { "JORFTEXT000000173689": { "SM": { "CONTENU": "MODALITES D'APPLICATION DE L'ART. 29 DE LA LOI PRECITEE,NOTAMMENT EN CE QUI CONCERNE LES OBLIGATIONS DECLARATIVES INCOMBANT AUX CONTRIBUABLES ET AUX SOCIETES AINSI QUE LES MODALITES DE DECOMPTE DES DEDUCTIONS PRATIQUEES AU TITRE DES AMORTISSEMENTS CONSIDERES.
INSERE DANS L'ANNEXE II AU CGI,UN I (ART. 1 A 1-D: REVENUS FONCIERS) QUI PRECISE LA NOTION DE PRIX D'ACQUISITION,NOTAMMENT EN CAS D'ACQUISITION D'UN LOCAL SUIVI DE SA TRANSFORMATION EN LOGEMENT.
LES MODALITES DE DECOMPTE DES DEDUCTIONS PRATIQUEES AU TITRE DES AMORTISSEMENTS SONT EXPLICITES A L'ART. 1-A LORSQUE L'ANNUITE CONSIDEREE DOIT ETRE REDUITE.
LES ART. 1-B ET 1-C CONCERNENT LES OBLIGATIONS DECLARATIVES DES CONTRIBUABLES ET DES SOCIETES.
LE 1-B: BENEFICES INDUSTRIELS ET COMMERCIAUX DE LA SECTION I DU CHAP. I DU TITRE I DE LA 1ERE PARTIE DU LIVRE I DE L'ANNEXE II DEVIENT LE I-BIS." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "APPLICATION" }, { "@id": "LEGIARTI000006319545", "@num": "29", "#text": "Loi n°96-314 du 12 avril 1996 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000193354", "#text": "LOI n° 96-314 du 12 avril 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "LEGIARTI000006295128", "@num": "16 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293679", "@num": "16 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293680", "@num": "16 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293689", "@num": "23", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293691", "@num": "24", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293700", "@num": "31", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 31 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293711", "@num": "32", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293714", "@num": "32 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 32 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293720", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293721", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295135", "@num": "38 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 38 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°96-632 du 16 juillet 1996", "MCS_TXT": { "MC": [ "BUDGET", "FINANCES", "LOGEMENT", "LOGEMENT NEUF", "LOGEMENT LOCATIF", "LOGEMENT LOCATIF NEUF", "REGIME FISCAL", "FISCALITE", "EMPRUNT", "PRET", "AMORTISSEMENT", "DEDUCTION FISCALE", "TAUX", "CONSTRUCTION", "REHABILITATION", "TRANSFORMATION", "ENGAGEMENT LOCATIF", "ANNUITE REQUISE", "RECONSTRUCTION", "AGRANDISSEMENT", "DEDUCTION FORFAITAIRE", "SUPPRESSION", "IMPOT FONCIER", "DEFICIT FONCIER", "PLAFOND D'IMPUTATION", "MAJORATION", "AUGMENTATION", "BENEFICIAIRE", "PARTICULIER", "SOCIETE", "SARL", "CONDITION REQUISE", "CONTRIBUABLE", "OBLIGATION DECLARATIVE", "CODE GENERAL DES IMPOTS", "CGI" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 96-632 du 16 juillet 1996 pris pour l'application de l'article 29 de la loi no 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier et modifiant l'annexe II du code général des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000173689", "NOR": "BUDF9620653D", "NUM": "96-632", "DATE_PUBLI": "1996-07-18", "DATE_TEXTE": "1996-07-16", "NUM_PARUTION": 166, "ORIGINE_PUBLI": "JORF n°166 du 18 juillet 1996", "PAGE_DEB_PUBLI": 10870, "PAGE_FIN_PUBLI": 19960718 } }, "META_COMMUN": { "ID": "JORFTEXT000000173689", "URL": "texte/version/JORF/TEXT/00/00/00/17/36/JORFTEXT000000173689.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX996632" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances et du ministre délégué au budget, porte-parole du Gouvernement,
Vu le code général des impôts, notamment son article 31 ;
Vu le IV de l'article 29 de la loi no 96-314 du 12 avril 1996 portant diverses dispositions d'ordre économique et financier ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 16 juillet 1996.
\n

Alain Juppé

Par le Premier ministre :

Le ministre de l'économie et des finances,
Jean Arthuis

Le ministre délégué au budget,

porte-parole du Gouvernement,

Alain Lamassoure

" } }, "JORFTEXT000000359191": { "SM": { "CONTENU": "A COMPTER DU 04-07-1992,MODIFIE: LE CGI: ART. 35,39,41,53,72,83,92,93,115,120,125,151,156,157,158,163,167,197,199,207,208,209,210,219,223,230,231,235,237,238,239,244,256,257,260,261,266,271,279,293,298,302,640,674,680,685,686,709,716,717,726,730,731,732,738,739,793,795,817,827,828,844,846,847,848,902,953,963,977,999,1020,1038,1041,1042,1045,1048,1050,1051,1067,1390,1391,1395,1459,1496,1519,1584,1585,1586,1587,1595,1599,1301,1734,1736,1740,1756,1762,AJOUT DES ART. 105-UNDECIES,150-U,150-V,200-BIS,204-B,235-TER-KA,235-TER-KB,235-TER-KC,235-TER-KD,235-TER-Z,273-SEPTIES-A,285-BIS,293-G,810-TER-III,1391-A,1414 (AL. 2: I),1519 (AL. 2),1587 (AL. 2),1601 (A: AL. 2),1607-BIS,1740-SEXIES,1762-SEXIES,1770-SEPTIES,1788-QUINQUIES,1840-N-NONIES,ARTICLE SANS OBJET: 814-B.
L'ANNEXE II AU CGI:
AJOUT DES ART. 16-E ET 16-F,116-BIS,116-TER,128 (4 ET 5),159-A,159-B,159-C,195-A,195-B,195-C,195-D.
MODIFIE LES ART. 39,50,74,114,116,118,120,121,122,123,124,125,126,127,128,132,134,163,171,195,242-OH,251,255,290,291,310,311-C,317,357,363,365,378,396.
ABROGE LES ART. 114-5,120-2,126-02,128-2,152,153,154,155,156,157,158,159,189,190,191,192,250,311,217-OCITES (AL. 2),363-Q,363-AE-II.
A L'ANNEXE III AU CGI: AJOUT DES ART. 2-SEPTIES A 2-DECIES,10-GA-QUINQUIES,10-GA-SEXIES,41-SEPTDECIES (H A S),41-TERVICIES A 41-SEXVICIES,41-DH A 41-DN,41-ZQ A 41-ZU,46-AG-BIS A 46-AG-NONIES,46-QUATER-00-CA A A-QUATER),46-QUATER-O-ZY (BIS A QUATER),46-TERDECIES-A A 46-TERDECIES-E,49-SEPTIES-I-BIS,71-A,333-H (BIS A QUINQUIES),360,
MODIFIE LES ART. 38,46-QUATER (O-X,O-XB,O-ZL,O-ZT),49-SEPTIES-OT,264,288,299,344,381 (K,KB,S),388.
SANS OBJET: ART. 71,76-3,288-I (4EMEMENT)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000528100", "#text": "DECRET92-1125", "@sens": "cible", "@cidtexte": "JORFTEXT000000528100", "@nortexte": "BUDF9220540D", "@numtexte": "92-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006294036", "@num": "114", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294041", "@num": "116", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294061", "@num": "116 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294062", "@num": "116 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 116 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294045", "@num": "118", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295267", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294048", "@num": "121", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 121 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294050", "@num": "122", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 122 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294055", "@num": "123", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 123 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294070", "@num": "124", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 124 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295272", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 125 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295278", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 126 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295282", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 127 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294072", "@num": "128", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 128 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294084", "@num": "132", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 132 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294087", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294146", "@num": "152", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 152 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294147", "@num": "153", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 153 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294148", "@num": "154", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 154 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294149", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294150", "@num": "156", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 156 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294151", "@num": "157", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 157 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294152", "@num": "158", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 158 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295353", "@num": "159", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294155", "@num": "159 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293679", "@num": "16 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293680", "@num": "16 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 16 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295369", "@num": "163 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295377", "@num": "163 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295360", "@num": "163 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294184", "@num": "163 sexdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295387", "@num": "163 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294251", "@num": "171 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295444", "@num": "189", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 189 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294338", "@num": "190", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 190 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294339", "@num": "191", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 191 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294340", "@num": "192", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 192 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294346", "@num": "195", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294348", "@num": "195 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294353", "@num": "195 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294355", "@num": "195 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294354", "@num": "195 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 195 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295563", "@num": "242-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294537", "@num": "251", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295600", "@num": "255", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 255 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294749", "@num": "290", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 290 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294755", "@num": "291 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 291 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294842", "@num": "310 HK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 HK (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295758", "@num": "311", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294880", "@num": "311 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295762", "@num": "317 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295782", "@num": "317 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295752", "@num": "317 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295884", "@num": "357 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295887", "@num": "357 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295893", "@num": "357 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295897", "@num": "357 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 D (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295901", "@num": "357 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 357 E (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296079", "@num": "363 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 AE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296059", "@num": "363 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 N (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296063", "@num": "363 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295952", "@num": "363 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 P (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295954", "@num": "363 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296071", "@num": "363 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 R (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296075", "@num": "363 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 363 S (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296101", "@num": "365", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 365 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296192", "@num": "378", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 378 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295140", "@num": "39 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 39 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296371", "@num": "396 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293755", "@num": "50 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 50 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293846", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297619", "@num": "10 GA quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297622", "@num": "10 GA sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 10 GA sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297475", "@num": "2 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297461", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297447", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297153", "@num": "264", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 264 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297194", "@num": "288", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297238", "@num": "299", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 299 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299453", "@num": "333 H bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299457", "@num": "333 H quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299459", "@num": "333 H quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299456", "@num": "333 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 333 H ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297396", "@num": "344 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296535", "@num": "38", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297651", "@num": "38 quindecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299843", "@num": "381 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299663", "@num": "381 KB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299675", "@num": "381 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299705", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 388 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297952", "@num": "41 DH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298035", "@num": "41 DI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297953", "@num": "41 DJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297954", "@num": "41 DK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DK (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297955", "@num": "41 DL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DL (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297956", "@num": "41 DM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297957", "@num": "41 DN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 DN (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297891", "@num": "41 quatervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quatervicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297901", "@num": "41 quinvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 quinvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297845", "@num": "41 septdecies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297847", "@num": "41 septdecies I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297849", "@num": "41 septdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297851", "@num": "41 septdecies K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297854", "@num": "41 septdecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297856", "@num": "41 septdecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297858", "@num": "41 septdecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297861", "@num": "41 septdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297862", "@num": "41 septdecies Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297864", "@num": "41 septdecies R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies R (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297866", "@num": "41 septdecies S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 septdecies S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297906", "@num": "41 sexvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 sexvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297890", "@num": "41 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41 tervicies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298086", "@num": "46 AG nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298085", "@num": "46 AG octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298084", "@num": "46 AG septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298083", "@num": "46 AG sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296778", "@num": "46 quater-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298231", "@num": "46 quater-0 XB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 XB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298322", "@num": "46 quater-0 ZL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZL (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298346", "@num": "46 quater-0 ZT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZT (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298173", "@num": "46 quater-00 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298175", "@num": "46 quater-00 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298178", "@num": "46 quater-00 A quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298176", "@num": "46 quater-00 A ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298388", "@num": "46 terdecies E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 terdecies E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298490", "@num": "49 septies I bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies I bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298655", "@num": "71", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 71 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298656", "@num": "71 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 71 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298678", "@num": "76", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 76 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311389", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305771", "@num": "1041", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1041 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311433", "@num": "1042", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1042 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305792", "@num": "1045 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1045 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305802", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311444", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311458", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311474", "@num": "1067", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1067 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307258", "@num": "115 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307284", "@num": "120", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 120 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302674", "@num": "125", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307866", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306030", "@num": "1391", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306033", "@num": "1391 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1391 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306058", "@num": "1395 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311610", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306152", "@num": "1459", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1459 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306249", "@num": "1496 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1496 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302801", "@num": "150 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302774", "@num": "150 V", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302709", "@num": "150 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 undecies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307879", "@num": "151 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311767", "@num": "1519", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1519 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307905", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307936", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307970", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312132", "@num": "1584", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1584 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312143", "@num": "1585 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1585 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312163", "@num": "1585 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1585 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306367", "@num": "1586 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1586 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312173", "@num": "1587", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1587 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312231", "@num": "1595", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312241", "@num": "1595 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1595 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312263", "@num": "1599 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306461", "@num": "1599 novodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306459", "@num": "1599 octodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306454", "@num": "1599 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 septdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306455", "@num": "1599 sexdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 sexdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306428", "@num": "1599 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306464", "@num": "1599 vicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1599 vicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312288", "@num": "1601", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306576", "@num": "1607 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1607 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306581", "@num": "1609 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312361", "@num": "1609 nonies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306634", "@num": "1609 nonies BA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies BA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308167", "@num": "163 bis C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 bis C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312467", "@num": "1635 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311863", "@num": "1636 B octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311846", "@num": "1636 B sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 B sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312044", "@num": "1636 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1636 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306834", "@num": "1638 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1638 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311893", "@num": "1639 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1639 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306913", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311978", "@num": "1648 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311999", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306891", "@num": "1648 AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 AA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312013", "@num": "1648 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307007", "@num": "1655 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1655 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312755", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303077", "@num": "167", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 167 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313571", "@num": "1681 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313564", "@num": "1681 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313611", "@num": "1695 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313676", "@num": "1723 quindecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313707", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312945", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312976", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313732", "@num": "1740 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313787", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313829", "@num": "1770 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308334", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308408", "@num": "199 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308408", "@num": "199 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303280", "@num": "199 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303253", "@num": "199 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303324", "@num": "200 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 200 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303407", "@num": "204 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308506", "@num": "207", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303426", "@num": "208 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 quater A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303461", "@num": "209 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308607", "@num": "210 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308681", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303633", "@num": "223 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303792", "@num": "231 bis N", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 bis N (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314155", "@num": "231 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 231 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308935", "@num": "235 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308942", "@num": "235 ter D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308958", "@num": "235 ter E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308998", "@num": "235 ter EA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter EA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303830", "@num": "235 ter F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308970", "@num": "235 ter G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308977", "@num": "235 ter GA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303838", "@num": "235 ter GB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309003", "@num": "235 ter GC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter GC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303850", "@num": "235 ter H bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303860", "@num": "235 ter H quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303857", "@num": "235 ter H ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter H ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308980", "@num": "235 ter HA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter HA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308990", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303864", "@num": "235 ter JA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter JA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303866", "@num": "235 ter KA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303875", "@num": "235 ter KB", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303877", "@num": "235 ter KC", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303880", "@num": "235 ter KD", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter KD (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303917", "@num": "235 ter Z", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 235 ter Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309046", "@num": "237 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 848 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310960", "@num": "885 U", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311004", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307143", "@num": "92", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307171", "@num": "93", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307187", "@num": "93 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 93 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311173", "@num": "953", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 953 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311183", "@num": "954", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 954 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305651", "@num": "955", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 955 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311212", "@num": "963", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 963 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305674", "@num": "977", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 977 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311329", "@num": "999", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 999 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306453", "@num": "1599 quaterdecies", "#text": "Code général des impôts, CGI. - art. 1599 quaterdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306458", "@num": "1599 septdecies", "#text": "Code général des impôts, CGI. - art. 1599 septdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306451", "@num": "1599 terdecies", "#text": "Code général des impôts, CGI. - art. 1599 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313564", "@num": "1681 ter A", "#text": "Code général des impôts, CGI. - art. 1681 ter A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860893", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812061", "@num": "204 B", "#text": "Code général des impôts, CGI. - art. 204 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842249", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091976", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307614", "@num": "39 quinquies A", "#text": "Code général des impôts, CGI. - art. 39 quinquies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294061", "@num": "116 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 116 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294045", "@num": "118", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294048", "@num": "121", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 121 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294070", "@num": "124", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 124 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294084", "@num": "132", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 132 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294153", "@num": "159 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294154", "@num": "159 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622253", "@num": "159 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 159 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047658134", "@num": "16 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 16 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622306", "@num": "311 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 311 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622290", "@num": "396 quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299456", "@num": "333 H ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 333 H ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029356820", "@num": "41 septdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297853", "@num": "41 septdecies L", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297861", "@num": "41 septdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038953923", "@num": "41 tervicies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 tervicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624911", "@num": "46 AG nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 AG nonies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296778", "@num": "46 quater-0 X", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298231", "@num": "46 quater-0 XB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 XB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624713", "@num": "46 quater-00 A bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625036", "@num": "46 quater-00 A quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625032", "@num": "46 quater-00 A ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041838654", "@num": "71", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°92-836 du 27 août 1992", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1992", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "FISCALITE", "IMPOT", "EXONERATION", "COLLECTIVITE TERRITORIALE DE CORSE", "ACTIVITE NOUVELLE", "CREDIT D'IMPOT RECHERCHE", "OEUVRE D'ART ORIGINALE", "PLUS-VALUE", "DROIT SOCIAL", "REPORT D'IMPOSITION", "VALEUR MOBILIERE", "IS", "REDUCTION D'ACOMPTE", "REVENU FONCIER", "EXONERATION TEMPORAIRE", "INVESTISSEMENT OUTRE-MER", "ETRANGER", "INVESTISSEMENT", "MARCHE D'OPTION NEGOCIABLE", "MARCHE A TERME", "BON D'OPTION", "OBLIGATION DECLARATIVE", "CONTRAT D'ASSURANCE", "DECES", "DROIT DE MUTATION", "LOV" ] }, "MINISTERE": "MINISTERE DES AFFAIRES EUROPEENNES", "TITREFULL": "Décret no 92-836 du 27 août 1992 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000359191", "NOR": "BUDF9200027D", "NUM": "92-836", "DATE_PUBLI": "1992-08-29", "DATE_TEXTE": "1992-08-27", "NUM_PARUTION": 200, "ORIGINE_PUBLI": "JORF n°200 du 29 août 1992", "PAGE_DEB_PUBLI": 11761, "PAGE_FIN_PUBLI": 11824 } }, "META_COMMUN": { "ID": "JORFTEXT000000359191", "URL": "texte/version/JORF/TEXT/00/00/00/35/91/JORFTEXT000000359191.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX992836" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le code général des impôts et ses annexes I, II et III;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 27 août 1992.
\n

PIERRE BEREGOVOY

Par le Premier ministre:

Le ministre du budget,
MICHEL CHARASSE" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000173689", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293680", "typelien": "TXT_ASSOCIE" }, { "texte_version_id": "JORFTEXT000000359191", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000006293680", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006293680", "liens_entrants": true }

Article 16 F AUTONOME MODIFIE, en vigueur du 04/07/1992 au 10/06/2023 (Code général des impôts, annexe II)